Where solar heating is installed in conjunction with a conventional heating system, the combined units are to be assessed as if only the conventional
There will be occasions when the size of a structure will have to be increased by the installation of a solar heating and cooling unit. On some occasions this may
warrant a new structure to support or house the solar heating or cooling elements. There shall be no additional assessment of these additions or new structures. If
the addition or new structure has a dual use, such as storage, sun room, etc., then only the value attributable to the use other than solar heating and cooling units
should be assessed. This would be in compliance with the Tax-Property Article - Section 8-240.