Wind power device; definition
Sec. 29. (a) For purposes of this section, "wind power device"
means a device, such as a windmill or a wind turbine, that is
designed to utilize the kinetic energy of moving air to provide
mechanical energy or to produce electricity.
(b) The owner of real property, or a mobile home that is not
assessed as real property, that is equipped with a wind power device
is entitled to an annual property tax deduction. The amount of the
deduction equals the remainder of (1) the assessed value of the real
property or mobile home with the wind power device included,
minus (2) the assessed value of the real property or mobile home
without the wind power device.
As added by Acts 1979, P.L.56, SEC.3.
Last modified: May 28, 2006