§ 21-3.1. Same—Solar energy heating and cooling systems and equipment used in the manufacture thereof.

There is hereby exempt from ad valorem taxation, including all such taxes levied for state, county, municipal or school purposes, all of the value of certain tangible property used in a solar energy heating or cooling system, and all the value of certain tangible property consisting only of machinery and equipment directly used in the manufacture of solar energy heating or cooling systems. For the purposes hereof, solar energy heating or cooling systems shall mean and include all controls, tanks, pumps, heat exchangers, and other equipment used directly and exclusively for the conversion of solar energy for heating or cooling, but shall not include walls, roofs or equipment that would ordinarily be contained in a similar structure not designed or modified to use solar energy for heating or cooling. For the purposes of this exemption, the term "heating" shall also mean and include water heating and drying. This section shall be repealed and shall be null and void effective July 1, 1986.

(Ord. No. 80-27, 11-6-80)

Editor's note

Ord. No. 80-27, adopted Nov. 6, 1980, provided for amendment of the Code but did not specify the manner of codification; hence, its inclusion as § 21-3.1 was at the discretion of the editor.