427.1
(29) |
The operation is connected with or in
conjunction with a publicly owned sanitary landfill and the waste
used would otherwise be collected by or deposited with a publicly
owned landfill. |
February 1 annually detailing the percentage
of methane fuel is to all fuel used if the property used to convert
gas to energy uses another fuel. |
The property used to decompose the waste
and to convert waste to gas is not eligible for the exemption.
The waste used would otherwise be collected by or deposited with
a sanitary landfill. A good test is how the waste was deposed
of before the facility was built. |
A proportion of land and buildings used
to collect methane gas and to convert it to energy is proportionately
exempt at the ratio methane fuel is to total fuel used to operate
the conversion plant. |