SECTION 1. Section 2B of chapter 59 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding the following paragraph:-
This section shall not apply to (i) all property, real or personal, including but not limited to: leasehold interests; interests in real estate; ownership of or an interest in buildings, other things erected on or affixed thereto and any improvements made thereupon; structures; goods; chattels and effects used in conjunction with any solar or wind powered system or device which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of property held under section 3 of chapter 40; provided, however, that the exemption under this paragraph shall be allowed only for a period of 20 years from the date of the installation of such system or device; or (ii) property held under section 95 of chapter 71.
SECTION 2. Section 5 of said chapter 59, as so appearing, is hereby amended by striking out, in line 11, the words “or Forty-fifth” and inserting in place thereof the following:-
, Forty-fifth or Fifty-eighth.
SECTION 3. Said section 5 of said chapter 59 of the General Laws, as so appearing, is hereby further amended by adding the following:-
Fifty-eighth. (i) All property, real or personal, including but not limited to: leasehold interests; interests in real estate; ownership of or an interest in buildings, other things erected on or affixed thereto and any improvements made thereupon; structures; goods; chattels and effects used in conjunction with any solar or wind powered system or device which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of property held under section 3 of chapter 40; provided, however, that the exemption under this paragraph shall be allowed only for a period of 20 years from the date of the installation of such system or device; or (ii) property held under section 95 of chapter 71.
SECTION 4. Chapter 71 of the General Laws is hereby amended by inserting after section 94 the following section:-
Section 95. All property, real or personal, including but not limited to: leasehold interests; interests in real estate; ownership of or an interest in buildings, other things erected on or affixed thereto and any improvements made thereupon; structures; goods; chattels and effects used in conjunction with any solar or wind powered system or device which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of property used as a public school under this chapter shall be exempt from taxation under section 2B and section 5 of chapter 59; provided, however, that the exemption under this clause shall be allowed only for a period of 20 years from the date of the installation of such system or device.
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