s. 1
— Definitions
In this regulation:
s. 1
— Act
Act means the School Act;
s. 1
— wind power project
wind power project means a power project that uses a wind turbine to generate or supply electricity from the wind.
s. 2
— Approved class of alternative energy power project
Wind power projects are approved alternative energy power projects for purposes of section 131.1 of the Act and are exempt from school taxes to the extent set out in section 3 of the regulation.
s. 3
— What property is tax exempt?
The following improvements in respect of a wind power project are exempt from school taxes:
s. 3(a)
any tower used to support a wind turbine;
s. 3(b)
the foundation for a tower referred to in paragraph (a).