(a)
The amount of the exemption provided by this article shall be determined by applying
the local tax rate to the value of the certified solar energy equipment, facilities
or devices and subtracting this amount from the total real estate property tax due
on the real property to which the equipment, facilities or devices are attached.
(b)
For purposes of the administration of this article, and for no other purposes, the
value of certified solar energy equipment, facilities or devices qualifying for exemption
shall be presumed to be not less than the normal cost of purchasing and installing
the equipment, facilities or devices. (Code 1963, Sec. 36-128)
