§ 483-e. Anaerobic digestion facilities. 1. Structures permanently
affixed to land for the purpose of anaerobic digestion of agricultural
materials, including structures necessary for the storage and handling
of the agricultural materials that are part of the digestion process,
together with any equipment necessary for producing, collecting,
storing, cleaning and converting biogas into forms of energy and
generation, transmission, transporting, use of and/or the sale of biogas
or energy on-site, off-site, and/or pursuant to an interconnection
agreement with a utility; shall be exempt from taxation, special ad
valorem levies and special assessments. "Agricultural materials"
includes, but is not limited to, livestock manure, farming wastes and
food residuals and other organic wastes associated with food production
or consumption with at least fifty percent by weight of its feedstock on
an annual basis being livestock manure, farming wastes and crops grown
specifically for use as anaerobic digestion feedstock. "Food residuals"
means organic material, including, but not limited to, food scraps, food
processing residue, and related soiled or unrecyclable paper used in
food packaging, preparation or cleanup.

2. The exemption provided by subdivision one of this section shall
only be granted upon the application of the owner of the property upon
which such structures are located, on a form to be prescribed by the
commissioner. Such application shall be filed on or before the
appropriate taxable status date with the assessor of the municipality
having the power to assess real property. Once an exemption is granted,
no renewal thereof shall be necessary.