§ 8-240. Assessing of improvements -- Solar energy or geothermal systems.


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  •    (a) One system. -- If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.

    (b) Additional system. -- If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.


HISTORY: An. Code 1957, art. 81, § 14; 1985, ch. 8, § 2; 2008, ch. 132, § 2.