Maryland has a long-standing law protecting the rights of solar energy system owners. The original law prohibited restrictive land use covenants that imposed unreasonable limitations on the installation of solar collection panels on the roof or exterior walls of improvements and which became effective after July 1, 1980. (The grandfathering date was removed in 2008). This statute and its 2008 amendments do not apply to a restrictive covenant on historic property that is listed by the Maryland Inventory of Historic Properties or by the Maryland Register of Historic Properties.* Maryland also provides for the creation of easement agreements for a

This incentive allows Arizona taxpayers to deduct the cost of converting an existing wood fireplace to a qualifying wood stove, a qualified wood fireplace, or a qualified gas-fired fireplace. The cost to purchase and install all necessary equipment is tax deductible, up to a maximum $500 deduction. Qualifying wood stoves and fireplaces must meet the standards of performance for new wood heaters manufactured after July 1990, or sold after July 1992 pursuant to 40 Code of Federal Regulations part 60, subpart AAA. This deduction is for taxable years after December 31, 1993.

Solar Policy

North Dakota's solar easement law is similar to those established by many other states. The law allows a property owner to obtain a solar easement from another property owner for the purpose of ensuring adequate exposure of a solar energy system to sunlight. A solar easement must include:

• The vertical and horizontal angles, expressed in degrees, at which the solar easement extends over the real property subject to the solar easement;
• Any terms, conditions, or both under which the solar easement is granted or will be terminated; and
• Any provisions for compensation of the owner of the property