Relating to tax exemption for property of certain cooperatives used to heat water by combustion of biomass; and prescribing an effective date.
Catchline/Summary:
Exempts from ad valorem property taxation property that is owned or used by cooperative for purpose of providing steam or hot water heat by combustion of biomass. Exempts from ad valorem property taxation property that is owned or used by cooperative for purpose of providing steam or hot water heat by combustion of biomass. Applies only to cooperative whose property is subject to central assessment, if more than 50 percent of interest in cooperative is owned by public entities whose property is exempt from ad valorem property taxation by virtue of such public ownership.
Takes effect on 91st day following adjournment sine die.
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HB 2458
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