Exempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring the governing body of a county or of a municipal corporation to grant a tax credit against the property tax imposed on real property on which a certain community solar energy generating system is installed; establishing a tax credit against the State property tax imposed on certain real property; etc.

Statutes affected:
Text - First - Property Tax - Community Solar Energy Generating Systems - Agrivoltaics: 7-237 Tax Property, 2-025 Tax Property, 8-209 Tax Property, 9-112 Tax Property
Text - Third - Property Tax - Community Solar Energy Generating Systems - Agrivoltaics: 7-237 Tax Property, 2-025 Tax Property, 8-209 Tax Property, 9-112 Tax Property
Text - Enrolled - Property Tax - Community Solar Energy Generating Systems - Agrivoltaics: 7-237 Tax Property, 8-209 Tax Property, 2-025 Tax Property, 9-112 Tax Property