42-12057. Criteria for renewable energy
property
A. To qualify for the classification as class six pursuant to section 42-12006,
paragraph 9, the owner of a manufacturing facility or headquarters facility must be
certified pursuant to section 41-1511, subsection C and must provide documentation to the
county assessor each year that the facility is primarily dedicated to renewable energy
manufacturing or regional, national or global renewable energy business headquarters
operations.
B. For the purposes of this section, renewable energy operations are limited to
manufacturers of, and headquarters for, systems and components that are used or useful in
manufacturing renewable energy equipment for the generation, storage, testing and
research and development, transmission or distribution of electricity from renewable
resources, including specialized crates necessary to package the renewable energy
equipment manufactured at the facility.
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