1. (a) If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.
2. (b) If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2008, c. 132, § 2, eff. July 1, 2008.

Formerly Art. 81, § 14.