Any building, the construction of which is commenced on or after
October 1, 1976, and before October 1, 1991, which is equipped with
a solar energy heating or cooling system, or any building to which
a solar energy heating or cooling system is added on or after October
1, 1976, and before October 1, 1991, shall be exempt from property
tax to the extent of the amount by which the assessed valuation of
such real property equipped with solar heating or cooling systems
exceeds the assessed valuation of such real property equipped with
the conventional portion of the heating or cooling system, exclusive
of any portion of such system related to solar energy. This exemption
shall apply only to the first 15 assessment years following construction
of such building or addition of any such system to a building.
Ord. of 4-28-1978
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