Laws, Regulations & Annotations

S

755.0000 STATE-ASSESSED PROPERTY

Annotation 755.0089.005

755.0089.005 Solar Energy System. A solar electric generating facility, restricted by a power purchase agreement to sell 100 percent of its energy output to a single corporate customer, and which was developed from its outset to serve only that single, select, pre-determined customer for that customer's own use, is not dedicated to public use. Therefore, the facility is not a public utility subject to state assessment under article XIII, section 19 of the California Constitution. Accordingly, the property is properly assessed by the local county assessor. C 12/13/2016.