Energy (Solar)

Create a new section of KRS Chapter 138 to define "owner," "solar farm," and "taxes"; levy an excise tax on the owner of a solar farm in Kentucky at an annual rate of $200 per acre for land used to generate electricity; provide for a yearly increase of the tax rate based on the change of the consumer price index; specify reporting and payment requirements; establish penalties.

Create a new section of KRS Chapter 416 to prohibit the construction of any solar electric generating or related transmission facility on any land that was acquired by eminent domain; amend KRS 416.570 to require that as part of the verified petition required to be filed prior to an exercise of eminent domain, a condemnor shall certify that the proposed condemnation will not violate the prohibition on constructing solar electric generating or transmission facilities on condemned land.