(a) The property owner or agent may obtain the exemption application from the Department of Building and Development or the Office of the Commissioner of the Revenue.
(b) The exemption application shall be submitted to the Office of the Commissioner of the Revenue or Department of Building and Development with a set of plans and specifications for the solar energy equipment, facilities or devices for which exemption is claimed.
(Ord. 91-23. Passed 9-17-91.)
(c) Upon receipt of the certified application from the Department of Building and Development, the Office of the Commissioner of the Revenue shall proceed to determine the value of such certified solar energy equipment, facilities or devices to process the exemption.
(d) The property owner will notify the Office of the Commissioner of the Revenue if the system is no longer in service. Furthermore, the property owner agrees to provide supporting documentation the system is still in service, if requested.
(Ord. 14-11. Passed 12-10-14; Ord. 20-12. Passed 12-9-20; Ord. 22-19. Passed 12-14-22.)