15-6-157. Class fourteen property -- description -- taxable percentage. (1) Class fourteen property includes:
     (a) wind generation facilities of a centrally assessed electric power company;
     (b) wind generation facilities owned or operated by an exempt wholesale generator or an entity certified as an exempt wholesale generator pursuant to section 32 of the Public Utility Holding Company Act of 1935, 15 U.S.C. 79z-5a;
     (c) noncentrally assessed wind generation facilities owned or operated by any electrical energy producer;
     (d) wind generation facilities owned or operated by cooperative rural electric associations described under 15-6-137.
     (2) Class fourteen property does not include wind generation facilities:
     (a) at which the standard prevailing rate of wages for heavy construction, as provided in 18-2-401(13)(a), was not paid during the construction phase; or
     (b) that are exempt under 15-6-225.
     (3) For the purposes of this section, "wind generation facilities" means any combination of a physically connected wind turbine or turbines, associated prime movers, and other associated property, including appurtenant land and improvements and personal property, that are normally operated together to produce electric power from wind.
     (4) Class fourteen property is taxed at 3% of its market value.

     History: En. Sec. 1, Ch. 563, L. 2005.