Sonoma County |
Code of Ordinances |
Chapter 12. FINANCE AND TAXATION |
Article VII. Electricity Generation Tax. |
§ 12-56. Exemption.
The tax imposed by section 12-51 shall not apply to any person obligated by the provisions of Article XIII of the California Constitution to pay annual property taxes on improvements directly utilized by such person in the exercise of the privilege of generating electricity from geothermal resources within Sonoma County.
The exemption provided by this section shall not apply to any person who, pursuant to the provisions of Article XIII of the California Constitution, is exempt from property taxation of any improvement directly utilized by such person in the exercise of the privilege of generating electricity from geothermal resources within Sonoma County.
(Ord. No. 2853R § 1.)