Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2016

Property Tax Annotations

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Annotation 610.0085

610.0085 Solar Energy System Exclusion. There is excluded from new construction active solar energy systems, i.e., systems which use solar devices thermally isolated from living space or other areas where the energy is used to provide for the collection, storage or distribution of solar energy. Property that is merely used in conjunction with an active solar energy system, such as fences or miscellaneous use buildings, is not included. C 4/11/1986.