[ exact phrase in "" • ~10 sec • results by date ]

[ Google-powered • results by relevance ]


LOCATION/TYPE

News Home
Archive
RSS

Subscribe to RSS feed

Add NWW headlines to your site (click here)

Sign up for daily updates

Keep Wind Watch online and independent!

Donate $10

Donate $5

Selected Documents

All Documents

Research Links

Alerts

Press Releases

FAQs

Publications & Products

Photos & Graphics

Videos

Allied Groups

Judge throws out part of wind farm law  

Credit:  By KEVIN O'HANLON / Lincoln Journal Star | journalstar.com 3 August 2012 ~~

A Lancaster County judge has declared unconstitutional part of a 2010 law that gave tax credits to a wind farm in Knox County.

District Judge Paul Merritt Jr. said the law, created by LB1048, wrongly allowed the Elkhorn Ridge Wind Farm to apply for credits on taxes it paid in 2009.

“The fact that the effect of the tax credit is to reduce Elkhorn Ridge’s previously paid 2009 property taxes lends to the conclusion that (the law) grants a ‘special favor’ to a particular individual,” Merritt wrote. “The tax credit … is not available to any taxpayer other than Elkhorn Ridge and will not affect any county other than Knox County.”

When the 2010 law took effect, Elkhorn Ridge was the state’s only private wind farm.

LB1084 was aimed at helping private wind farms reduce start-up costs. Under the old law, wind turbines were subject to personal property tax. The law did away with that and instituted a so-called nameplate capacity tax, that was calculated based on the how much electricity was generated.

According to court records, it paid nearly $1.6 million in personal property tax in 2009. But under the new law, Elkhorn Ridge would pay about $285,000 a year.

The 2010 law included a provision allowing Elkhorn Ridge to claim future credits under the new system for the taxes it paid in 2009.

The Knox County Board mounted the legal challenge.

The board’s lawyer, David Domina of Omaha, said the part of the law that was struck down would have “crippled the county because its taxation caps would have disallowed any compensatory revenue raising effort, and left the schools, towns and county, short of funds for the five-year approximate term of the refund.

“Knox County, like all political subdivisions, is greatly limited in its budgeting and revenue raising power. As a result, the personal property taxes actually paid were not a windfall to it,” Domina said.

LB1084 was introduced by Sen. Chris Langemeier of Schuyler. Langemeier said at the time that he wanted to encourage investment in private wind farms, which could sell the energy they generate to other states while protecting the state’s public-power industry.

Source:  By KEVIN O'HANLON / Lincoln Journal Star | journalstar.com 3 August 2012

This article is the work of the source indicated. Any opinions expressed in it are not necessarily those of National Wind Watch.

Wind Watch relies entirely
on User Funding
Donate $5 PayPal Donate

Share:


News Watch Home

Get the Facts Follow Wind Watch on Twitter

Wind Watch on Facebook

Share

CONTACT DONATE PRIVACY ABOUT SEARCH
© National Wind Watch, Inc.
Use of copyrighted material adheres to Fair Use.
"Wind Watch" is a registered trademark.
Share

 Follow: