HARRY HUGHES, Governor

277

(A)  HOW ASSESSED -- 1 SYSTEM.

IF NO CONVENTIONAL HEATING AND COOLING SYSTEM EXISTS IN A
BUILDING, A SOLAR ENERGY 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)  HOW ASSESSED -- ADDITIONAL SYSTEM.

IF A SOLAR ENERGY 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.

REVISOR'S NOTE: Subsection (a) of this section is new
language substituted for the first .sentence of former
Art. 81, § 14(b)(5).

Subsection (b) of this section is new language derived
without substantive change from the second sentence of
former Art. 81, § 14(b)(5).

In subsection (b) of this section, the defined term
"assess[ed]" is substituted for the former term
"valued", for clarity.

Defined terms: "Assess" § 1-101

"Real property" § 1-101 "Value" § 1-101

SUBTITLE 3. COUNTY ASSESSMENT PROCEDURES.

8-301. ASSESSING OF IMPROVEMENTS -- GEOGRAPHICALLY LIMITED --
DAMS IN MONTGOMERY COUNTY.

IN MONTGOMERY COUNTY AN ARTIFICIAL BARRIER OR DAM THAT IS
CONSTRUCTED BY AN ELECTRIC COMPANY ACROSS THE POTOMAC RIVER NEAR
ITS JUNCTION WITH THE MONOCACY RIVER MAY NOT BE ASSESSED TO THE
OWNER OF THE BARRIER OR DAM.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
19(a)(4).

In this section and throughout this subtitle, the
phrase "may not be assessed" is substituted for the
former references to "shall not be included in the
valuation", for accuracy.

The reference to the barrier as not assessed "to the
owner of the barrier or dam" is substituted for the
former reference to "any property of the company
owning the barrier", for accuracy and clarity.

The former phrase "within the State" is deleted as
superfluous.