1696

LAWS OF MARYLAND

Ch. 508

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.

CHAPTER 509

(Senate Bill 858)

AN ACT concerning

Assessments - Solar Energy

FOR the purpose of providing that solar energy heating and
cooling units in buildings, in combination with
conventional heating and cooling units, shall be
assessed at no more than the value of a conventional
unit.

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 14 (b) (4)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

14.

(b) Except as hereinafter provided:

(4) In order to encourage the use and
installation of solar energy heating and cooling units in
existing or newly constructed buildings, solar energy
heating and cooling units in residential or nonresidential
buildings shall be assessed at no more than the value of a
conventional heating and cooling unit necessary to serve the
building. IF A BUILDING HAS BOTH CONVENTIONAL AND SOLAR
HEATING AND COOLING UNITS, THE COMBINED UNITS SHALL BE
ASSESSED AT NO MORE THAN THE VALUE OF A CONVENTIONAL HEATING
AND COOLING UNIT NECESSARY TO SERVE THE BUILDING.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.