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This entry was published on 2021-04-23
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SECTION 575-A
Electric generating facility annual reports
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 4
§ 575-a. Electric generating facility annual reports. 1. Every
corporation, company, association, joint stock association, partnership
and person, their lessees, trustees or receivers appointed by any court
whatsoever, owning, operating or managing any electric generating
facility in the state shall annually file with the commissioner, by
April thirtieth, a report showing the inventory, revenue, and expenses
associated therewith for the most recent fiscal year, and, in the case
of solar and wind energy systems, such other information as the
commissioner may reasonably require for the development and maintenance
of an appraisal model and discount rate as required pursuant to section
575-b of this chapter. Such report shall be in the form and manner
prescribed by the commissioner.

2. When used in this section, "electric generating facility" shall
mean any facility that generates electricity for sale, directly or
indirectly, to the public, including the land upon which the facility is
located, any equipment used in such generation, and equipment leading
from the facility to the interconnection with the electric transmission
system, but shall not include:

(a) any equipment in the electric transmission system; and

(b) any electric generating equipment owned or operated by a
residential customer of an electric generating facility, including the
land upon which the equipment is located, when located and used at his
or her residence.

3. Every electric generating facility owner, operator, or manager
failing to make the report required by this section, or failing to make
any report required by the commissioner pursuant to this section within
the time specified by it, shall forfeit to the people of the state the
sum of up to ten thousand dollars for every such failure and the
additional sum of up to one thousand dollars for each day that such
failure continues.