SHORT_SUMMAR: Clarifies that wind power projects are not pollution control facilities for certain tax purposes.
Clarifies that wind power projects are not pollution control facilities for certain tax purposes and specifies that wind turbines and towers are to be taxed as real property. This bill defines "wind turbine and tower" to include the rotor, drive train, nacelle and main frame, turbine transformer, machine controls, tower, and tower foundation. It also limits the salvage valuation of wind turbines and towers to 79 percent of the total value of the nacelle and main frame, including the wind turbine housing, bedplate, and yaw system.
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