CHAPTER 35. REVENUE
PROPERTY TAXES
PROPERTY TAX CODE
TITLE 3. VALUATION AND ASSESSMENT
ARTICLE 10. VALUATION PROCEDURES FOR
SPECIAL PROPERTIES
DIVISION 1. SOLAR ENERGY SYSTEMS
35 ILCS 200/10-5 (2005)
§ 35 ILCS 200/10-5. Solar energy systems; definitions
Sec. 10-5. Solar energy systems; definitions.
It is the policy of this State that the use of solar energy systems should be
encouraged because they conserve nonrenewable resources,
reduce pollution and promote the health and well-being of the people of this
State, and should be valued in relation to these benefits.
(a) "Solar energy" means radiant energy received from the sun at wave
lengths suitable for heat transfer, photosynthetic use, or photovoltaic use.
(b) "Solar collector" means
(1) An assembly, structure, or design, including passive
elements, used for gathering, concentrating, or absorbing direct and indirect
solar energy, specially designed for holding a substantial amount of useful
thermal energy and to transfer that energy to a gas, solid, or liquid or to use
that energy directly; or
(2) A mechanism that absorbs solar energy and converts it
into electricity; or
(3) A mechanism or process used for gathering solar energy
through wind or thermal gradients; or
(4) A component used to transfer thermal energy to a gas,
solid, or liquid, or to convert it into electricity.
(c) "Solar storage mechanism" means equipment or elements (such as
piping and transfer mechanisms, containers, heat exchangers, or controls
thereof, and gases, solids, liquids, or combinations thereof) that are utilized
for storing solar energy, gathered by a solar collector, for subsequent use.
(d) "Solar energy system" means
(1)(A) A complete assembly, structure, or design of solar
collector, or a solar storage mechanism, which uses solar energy for generating
electricity or for heating or cooling gases, solids, liquids, or other
materials;
(B) The design, materials, or elements of a
system and its maintenance, operation, and labor components, and the necessary
components, if any, of supplemental conventional energy systems designed or
constructed to interface with a solar energy system; and
(C) Any legal, financial, or institutional
orders, certificates, or mechanisms, including easements, leases, and
agreements, required to ensure continued access to solar energy, its source, or
its use in a solar energy system, and including monitoring and educational
elements of a demonstration project.
(2) "Solar energy system" does not include
(A) Distribution equipment that is equally
usable in a conventional energy system except for those components of the
equipment that are necessary for meeting the requirements of efficient solar
energy utilization; and
(B) Components of a solar energy system
that serve structural, insulating, protective, shading, aesthetic, or other
non-solar energy utilization purposes, as defined in the regulations of the
Department of Commerce and Community Affairs.
(3) The solar energy system shall conform to the standards
for those systems established by regulation of the Department of Commerce and
Community Affairs.