First Regular Session 117th General Assembly (2011)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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SENATE ENROLLED ACT No. 481
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-12-29; (11)SE0481.1.1. -->
SECTION 1. IC 6-1.1-12-29 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]:
Sec. 29. (a) This section does not apply to a wind power device that
is owned or operated by:
(1) a public utility (as defined in IC 8-1-2-1(a)); or
(2) another entity that provides electricity at wholesale or
retail for consideration, other than a person who participates
in a net metering program offered by an electric utility.
This subsection shall be interpreted to clarify and not to change the
general assembly's intent with respect to this section.
(a) (b) 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
(b) (c) 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.
SOURCE: ; (11)SE0481.1.2. -->
SECTION 2. An emergency is declared for this act.
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