AN ACT relating to solar farms in the Commonwealth.
Create a new section of KRS Chapter 138 to define "owner," "solar farm," and "taxes"; levy an excise tax on the owner of a solar farm in Kentucky at an annual rate of $200 per acre for land used to generate electricity; provide for a yearly increase of the tax rate based on the change of the consumer price index; specify reporting and payment requirements; establish penalties.
Taxation
Energy
PROPERTY
AGRICULTURE
PUBLIC UTILITIES
FUNDS
Accountants
Land Use
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