Solar and wind-powered systems tax exemption.
As used in this article, the following terms shall have the
meanings indicated:
ASSESSORS
Pursuant to the Town of Derry Charter, § 8.8, "Assessors"
means the Derry Assessing Department.
PERSON
Pursuant to RSA 21:9, the word "person" includes, for the
purposes of this article, bodies corporate and politic as well as
individuals.
SOLAR ENERGY SYSTEMS
Pursuant to RSA 72:61, the definition of "solar energy system"
means a system which utilizes solar energy to heat or cool the interior
of a building or to heat water for use in a building and which includes
one or more collectors and a storage container. "Solar energy system"
also means a system which provides electricity for a building by the
use of photovoltaic panels.
WIND-POWERED ENERGY SYSTEMS
Pursuant to RSA 72:65, the definition of "wind-powered energy
system" means any wind-powered devices which supplement or replace
electrical power supplied to households or businesses at the immediate
site.
If the Assessors refuse to grant an applicant an exemption to
which the applicant may be entitled under this article, the applicant
may appeal in writing, on or before September 1 following the last
date on which the Town mails the second tax bill to the taxpayers
in the year in which relief is sought. (Example: If you were denied
an exemption from your 2010 property taxes, you have until September
1, 2011, to appeal.) This appeal may be to the Board of Tax and Land
Appeals or the Superior Court, which may order an exemption, or an
abatement if a tax has been assessed.
This exemption shall take effect in the tax year beginning April
1, 2010.