§ 7-211.1. Property used to heat, cool, or generate electricity for State

Latest version.

   Property is not subject to property tax if the property:

   (1) is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and

   (2) was not subject to property taxation for the taxable year beginning July 1, 1996.

HISTORY: 1997, ch. 423.

                    
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