4 f CHRISTIAN COUNTY PERSONAL PROPERTY REPORT - 2018 Account: 1 - 102817 - 9 NIXA SOLAR LLC / TAX CODE: 9 ATTN: C OTT LATE FEE: NO 4803 S NATIONAL AVE SUITE 200 DATE OF RETURN: 2018-02-01 SPRINGFIELD, MO 65810-0000 OL PIN: 2018001010281700095690 DBA: Property Details VIN/COST Total Value: 1,951,694 2017 SOLAR EQUIPMENT 5860943 1,951,694 Nixa Solar, LLC ' PROJECT SITEDESCRIPTION, SPECIEICATIONS FOR THE GENERATING FACILITY AND DESCRIPnON OF THE TECHNICAL REQIJ]REMENTS OF THE STERCONNECTION FACILIrY Preliminarv Descrintion of the 4. proieot Equipment: ,. , 1, • 33,288 Solar PaneIs ratedat 335 wattseach 40/2.717, . 4 : • 2 X 19 Racking Sections containing 38 Panels 876 eacb 4 047.095 • 4 - 2200kW Utility Grade SMA Inverters (SC 2200t28176,/59 US) Nameplatd dernted to 1,980 • 97 - SolarBOS Combiner Boxes with load-break DC 4 z, 80 1 disconnect (inputs will valy) • 4-2200kVASMAlmnsformers 111.¢ q O.we#'4<4 knv# • 10,000 lineal. Ft. of a 6 foothigh security fence 92,/39 • 1 - Data Acquisition System and Also Energy Rovenue·quality metering equipment A web based monitoring system that monitors at combiner level. This is an efficient way to monitor the production outputof the system. If there is all outage, one can quicklyresolve the source of theproblem. ¢24, Eas -0--402« 6,995226 , 0% tr. 1 e€ 449 4 *' CHRISTIAN COUNTY PERSONAL PROPERTY REPORT - 2018 Account: 1 - 102817 - 9 NIXA SOLAR LLC TAX CODE: 9 ATTN: C OTT LATE FEE: NO 4803 S NATIONAL AVE SUITE 200 DATE OF RETURN: 2018-02.01 SPRINGFIELD, MO 65810-0000 OL PIN: 2018001010281700095690 DBA: Property Details VIN/COST Total Value: 1,951,694 2017 SOLAR EQUIPMENT 5860943 1,951,694 Nira Solar, LLC ' PROJECTS]TE DESCIUPTION, SPECIEICATIONS FOR THE GENERATING FACILrrY AND DESCRIPIION OF THETECHNICAL REQUIREMENTS OFTHE ATERCONNECnON FACILITY PreUminar¥ Description ofthe . . 4 ProiectEquinment 1 . 1\ L · • 33,288 Solarranels rated at335 watts each 42/2,79 / , 4 . • 2 X 19 Racking Sections containing 38 Panels 876 each 4 047,095 • 4 - 2200kW Utility Grade SMA Inverters (SC 220046./59 US) Nameplatd derated to 1,980 • 97 - SolarBOS Combiner Boxes with load-break DC 6 2, So A disconnect Onputs will vary) • 4 - 2200kVA SMA transformers ye.ut * 0,we...Uc.„u=* • 10,000 lineal. Ft of a 6 foot high security fence 92,/39 • 1 -Data Acquisition System and Also Energy . Revenue-quality metering equipment A web based monitoring system that monitors at combiner level. This is an efficient way to monitor tile production output of the system. If there is an outage, one can quickly resolve the source ofthe problem. ¢2443&5 -0-461« 699%228/ .0% .. r 24.1-13 - i &11& 1 1196 469 4 11. 1 1 EXHIBIT, j STATE TAX COMMISSION OF MISSOURI MCP-ROLLA, LLC ) Complainant v. 5 Appeal No. 17-78000 BILL STOLTZ, ASSESSOR PHELPS COUNTY, MISSOURI, Respondent. DECISION AND ORDER HOLDING The assessment made by Bill Stoltz, Assessor, Phelps County, Missouri, (Respondent) is SET ASIDE. MCP-Rolla, LLC of Springfield, Missouri, (Complainant) presented substantial and persuasive evidence establishing that the subject property is exempt from ad valorem taxation under Section 137.100 RSMo. Complainant appeared by counsel Jeffrey Hunt. Respondent appeared personally and by counsel Brendon Fox. Case heard and decided by Chief Counsel Maureen Monaghan (Hearing Officer). ISSUE Complainant appealed Respondent's ad valorem taxation ofthe subject property on the grounds that the subject property qualified for exemption in 2017 because the subject property is a solar energy system not for resale or, in the alternative, that Respondent utilized the incorrect class Iife as set forth in Section 137.122 RSMo. for the subject personal property. FINDINGS OF FACT 1. Jurifdiction. Jurisdiction overthis appeal is proper. Complainant timely appealed to the State Tax Commission (STC). 1 2. Evidentiaty Hearing, The issue of exemption was presented at an evidentiary hearing on March 5, 2018, at the Phelps County Courthouse, Rolla, Missouri. After the hearing, parties submitted briefs on the issue. 3. Ident(#cation ofSubject Prop*. The subject property is located in Phelps County, Missouri. The property is identified by account number 61665 (Complaint for Review of Assessment). The property is described as: a. Solar Panels (Quantity: 10,152) valued at $6431070; b. Sunny Central Inverters (Quantity: 4) valued at $109,850; c, Boxes (Quantity:4) valued at $29,060; d. Transformers (Quantity:2) valued at $23,570; e. Racking system valued at $193,200; and f. Piping valued at $78,900. (Complaint for Review of Assessment) 4. Assessment. Respondent's appraised value of the personal property of Complainant was $1,077,650, as of.January 1, 2017. 5. Board ofEqualization. The Board ofEqualization of Phelps County (BOE) did not review the valuation as the valuation was determined on June 27,2017, less than 30 days before the deadline for filing an appeal with the BOE. 6. Complainant's Evidence. Complainant presented the following Exhibits at the start ofthe hearing: PE - 9,"'·.ae»*v ·--··le@MEU:*9 9 47'4-7€f 9%49*lihifteaSPN El,FSE A Sections 137.100,137.122 RSMo; 26 USCA Sec 168 Accelerated Cost Recovery Yes System; B Corporation Special Warranty Deed Yes C Agreement between Owner (MCP-Rolla) and Design-Builder (MC Power Yes Companies) 2 D Master Renewal}le Power Purchase Agreement Not Offered E Renewable Power Purchase Agreement between Missouri Joint Municipal Electric Yes Utility Commission, MCP-Rolia, LLC, and Gardner Capital F Interconnection and Operating Agreement Yes G Membership Interest Purchase Agreement Not Offered H Second Addendum to Membership Interest Purchase Agreement Not Offered I Amended and Restated Operating Agreement Not Offered J Assignment and Assumption ofMembership Interests Not Offered K Rolla Solar Flow Chart Yes L May 31,2017 Letter to Assessor Yes M Billing for Solar System Yes N Emails from Gardner Capital and Assessor Yes O Summary of Costs - $3,696,990 Yes P Assessment Yes Q Assessor Manual Section 2.4 on Exemptions Yes R Notice of Protest to Collector Yes S Complaint for Review of Assessment Yes T Payment on Property Taxes Yes U Depreciation and Amortization Report Yes V February 16, 2018 Letter From Assessor of St. Francois County No W July 18,2017 Letterto the BOE Not Offered X August 16,2017 Letter to the BOE Not Offered Y August 18,2017 Letter from the County Clerk Not Offered Z Certification of Organization Yes Testimony Mark Gardner Testimony Christina Ott Testimony John Cook Mark Gardner (Gardner) testified on behalf of the Complainant. He is the Chairman of Gardner Enterprises and Managing Member of Gardner Capital Solar Development. The subject property is located at 2301 Brewer Drive, Rolla Missouri. The subject property is an energy producing system constructed by MC Power Companies, Inc. for Complainant. The system was producing energy as of April 28,2016. The energy is sold to Missouri Joint Municipal Electric Utility Commission (MJMEUC) of which the City ofRollaisa member. There is a 25 year agreement for supplying power however the City of Rolla has the option to purchase the system in seven (7) years. 3 Christina Ott (Ott) testified on behalf ofComplainant. She is the manager of solar operations. She provided the Assessor with the acquisition costs of the subject property. John Cook (Cook), Executive Vice-President of Investment and Energy Investment Strategies with Gardner Capital Management, LLC, also testified on behalf ofComplainant. He testified that the appropriate life for the subject property is five (5) years as it is equipment generating electricity using solar power. 7. Respondent's Evidence. Respondent offered the following Exhibits: 4 C .* /-#I---·......2./p ' W,·FA -·62*ARikg.4.„21.4 14&13*22*3.'EPTE*.*4..'3,3.3**iE*%.#*diae. 911*fiSE'* *9990#9%4'r:fir- 1 Table of Class Lives and Recovery Period - Modified Accelerated Depreciation Yes 2 Table of Class Lives and Recovery Period - Modified Accelerated Depreciation Yes Testimony Bill Stoltz (Respondent) Respondent testified to explain his determination of class life ofthe subject property. He testified that the property fell into either 5 year life or 15 year life. Property with a depreciable life of 5 years include solar panels, sunny central inverters and boxes. Property with a depreciable life of 15 years includes transfolmers, racking systems, and piping. It is his opinion that the 5 year life property is specifically solar energy generation equipment whereas 15 year life property is general electric generation equipment. Respondent testified that he exempts solar panels found on residential housing. He testified that to his knowledge the panels on residential housing have not generated excess electricity that would be sold to the electric companies. He would review any property that did generate excess electricity and was selling the excess. Respondent also noted that the subject solar energy system was constructed by MC Power who sold it to Complainant in compliance with their construction contract. 4 8. Taxation of the Prope*. Complainant's evidence was substantial and persuasive to establish that the subject property qualifies as exempt from ad valorem taxation under Section 137.100 RSMo. CONCLUSIONS OF LAW AND DECISION Jurisdiction The Commission has jurisdiction to hear this appeal and correct any assessment which is shown to be unlawful, unfair, arbitrary or capricious. The Hearing Officer shall issue a decision and order affinning, modifying, or reversing the determination of the Board of Equalization, and correcting any assessment which is unlawful, unfair, improper, arbitrary, or capricious. Article X, Section 14, Mo. Const. of 1945; Sections 138.430, 138.431, 138.431.4, RSMo. Presumption In Appeal There is a presumption ofvalidity, good faith and correctness of assessment by the BOE. Hermel, Inc. v. STC 564 S.W,2d 888, 895 (Mo. banc 1978); Chicago, Burlington & Quincy Railroad Co. v. ETC 436 S.W.2d 650, 656 (Mo. 19681· MayDepartment Stores Co. v. STC 308 S.W.2d 748,759 (Mo. 1958). This presumption is a rebuttable rather than a conclusive presumption. The presumption of correct assessment is rebutted when the taxpayer presents substantial and persuasive evidence to establish that the BOE's valuation is erroneous and what the fair market value should have been placed on the property. Hermel, supra; Cupples-Hesse Colporation v. State Tax Commission, 329 S.W.2d 696, 702 (Mo. 1959). Exemptions Taxation ofproperty is the rule and exemption from taxation is the exception. United CerebraLPaLV Ass'n of GreaterKansas City v. Ross, 789 S.W.2d 798, 799 (Mo. banc 1990). Tax exemptions are not favored in the law, and statutes granting exemptions are to be strictly, yet reasonably, construed against the one claiming the exemption. Missouri Church ofScientology v. State Tax Commission, 560 S.W.2d 837, 844 (Mo. banc 1987),State ex rel. Union Electrie Co. v. Goldberg, 578 SW2d 921,923 (Mo. Banc 1979). A property owner who claims the exemption 5 bears a substantial burden to prove that his property fails within the exempted class. United Cerebral Palsy Ass'n of Greater Kansas City, 189 S W.ld 31199. Complainant states that their property is exempt under statutory authority in Section 137.100 (10) which reads: "137.100. Certain property exempt from taxes. - The following subjects are exempt from taxation for state, county or local purposes:... (10) Solar energy systems not held for resale." Discussion There is no definition in Missouri Revised Statutes for"solar energy systems not held for resale." Other states have defined "solar energy system" as: :*476*24%€, 9*ti,078.6lmEmlipS/faifi£%11&%1%liTit.1£918RL53%Kf&EVA California Any solar collector or other solar energy device whose primary purpose is to provide for the collection, storage and distribution of solar energy for space heating, space cooling, electic generation or water heating. Massachusetts A device or structure design features a substantial purpose ofwhich is to provide for the collection, storage and distribution of solar energy for space heating, space cooling, electric generation or water heating. Nebraska A complete design or assembly consisting of a solar energy collector, an energy storage facility when used, and components for the distribution of transformed energyto the extent that they cannot be used jointly with a conventional energy system. Nevada Facility or energy system means a facility or energy system that uses photovoltaic cells and solar energy to generate electricity New A system which utilizes solar energy to heat or cool the interior of a building Hampshire or to heat water for use in a building and which includes one or more collectors and a storage container. "Solar energy system" also means a system which provides electricity for a building by the use ofphotovoltaic panels. Oklahoma A system primarily designed to provide heating or cooling, electrical or mechanical power, or any combination thereofby means of collecting, 1ransferring or storing solar generated energy for such purposes. Such term shall include passive structural and nonstructural features which are designed to provide a calculated net energy gain to a structure from renewable energy sources, commonly referred to as "passive solar energy systems", but shall not include those parts of a structural system which would be required regardless ofthe energy source being utilized. Solar energy may be derived from either direct processes or indirect processes using wind energy systems Utah A system of apparatus and equipment capable of collecting and converting 6 incident solar radiation into heat, or mechanical or electrical energy, and transferring these forms of energy by a separate apparatus to storage or to point of use, including, but not limited to, water heating, space heating or cooling, electric energy generation or mechanical energy generation. Washington Any device or combination of devices or elements which rely upon direct sunlight as an energy source, including but not limited to any substance or device which collects sunlight for use in (1) The heating or cooling of a structure or building; (2) The heating or pumping of water; (3) Industrial, commercial, or agricultural processes; or (4) The generation of electricity. A solar energy system may be used for purposes in addition to the collection of solar energy. These uses include, but are not limited to, serving as a structural member or part of a roof of a building or structure and serving as a window or wall. Respondent does not contend that the property is not a solar energy system. Respondent contends that it is not a "solar energy system not held for r.esale", i.e., it's a solar energy system held for resale. None of the other states use the phrase "solar energy system not held for retail" and Missouri Revised Statutes do not define the term. Respondent contends that the property is for resale. Respondent advocates this position due to (1) the construction contractor "selling" the property to Complainant pursuant to the terms of· the construction contract and (2) the City of Rolla's option to purchase the property in seven years. Complainant contends the property is not held for resale as the property is energy producing property built for long-tenn use and not for the purpose ofreselling to a consumer, i.e. inventoryl. Witnesses for the Complainant testified that the initial contract for the solar energy system was fbr construction ofthe solar energy system. The system was constructed on the behalf of Complainant. Witnesses further testified that Complainant does not intend to sell the property. Any provision in its agreement for selling power to MJMEUC, including the City of 1 Inventory is exempt from taxation under Article X, Section 6, of the Missouri Constitution. 7 £ Rolla, to sell the system is an option only to be exercised by MJMEUC - Complainant cannot demand they purchase the property. Not Enumerated in the Constitution The legal authority for property tax exemptions is located in Article X, Section 6, of the Missouri Constitution of 1945. Section 6. 1. All property, real and personal, of the state, counties and other political subdivisions, and nonprofit cemeteries, and all real propertyused as a homestead as defined by law of any citizen ofthis state who is a former prisoner ofwar, as defined by law, and who has a total service-connected disability, shall be exempt from taxation; all personal property held as industrial inventories, including raw materials, work in progress and finished work on hand, by manufacturers and refiners, and all pemonal property held as goods, warns, merchandise, stock in trade or inventory for resale by distributors, wholesalers, or retail merchants or establishments shall be exempt from taxation; and all property, real and personal, not held for private or corporate profit and used exclusively for religious worship, for schools and colleges, for purposes purely charitable, for agricultural and horticultural societies, or for veterans' organizations may be exempted from taxation by generallaw. In addition to the above, household goods, furniture, wearing apparel and articles ofpersonal use and adornment owned and used by a person in his home or dwelling place maybe exempt from taxation by general law but any such law may provide for approximate restitution to the respective political subdivisions ofrevenues lost by reason ofthe exemption. Alllaws exempting from taxation property other than the property enumerated in this article, shall be void. The provisions of this section exempting certain personal property ofmanufacturers, refiners, distributors, wholesalers, and retail merchants and establishments from taxation shall become effective, unless otherwise provided by law, in each county on January 1 ofthe year in which that county completes its first general reassessment as defined by law .... The Constitution authorizes exemptions and the legislature enacts them at Section 137.100, RSMo by expressly listing categories of exemptions. The Assessor contends that the statute is not constitutional as the provision - solar energy system not held for resale - is not enumerated in the constitution. All property is presumed to be subject to ad valorem taxes, in other words, "taxation is the rule and exemption therefrom the exception." Missouri Church of Scientology v. State Tax Commission, 560 S.W.2d 837 (Mo banc 1978) The Courts have further explained that 8 the strict construction applies to corporations organized for profit and gain but not those performing a public service. Washington Universe v. Baumann, 108 SW2d 403 (1937) The Hearing Officer is not authorized to make such a determination. An administrative tribunal has no authority to decide the issue of the statute's validity. Missouri BNOs Go#-Joint Venture v. St. Charles Couno'Bd. of.Equalization, 943 S.W.2d 752, (Mo.App. E.D.,1997) Citv ofJovlin v. Industrial Commission ofMissouri. 329 S.W.2d 687 (Mo. banc 1959) The State Tax Commission takes directive from the Missouri Revised Statutes in rendering its opinion. CIass Life of Business Personal Property Subject property was classified by the Respondent as business personal property. Complainant argues that ifthe property is not exempt under Section 137.100 RSMo, then the subject property's class life for valuation purposes was incorrect. Section 137.122 RSMo. provides a statutory standardized methodology for valuing business personal property relying upon the federal Modified Accelerated Cost Recovery System (MACRS) life tables to determine the appropriate "class life" of depreciable tangible personal property used in a trade or business or forproduction of income "to establish uniformity in the assessment ofdepreciable tangible personal property..." The section applies to business personal property placed in service after January 2,2006. The methodology presented by Section 137.122 RSMo. is a cost approach to value, with more than straight line (normal) depreciation. Respondent utilized two class life periods for the subject personal property. A class life of 5 years for property he deemed specific to solar energy generation (solar panels, sunny central inverters, and combiner boxes) and a class life of 15 years for property he deemed to be more generalized energy generation property (transformers, racking system, wire and piping). 9 4 Cook, with a masters in accounting and twenty years oftax practice, testified that the applicable class life is five years as depreciation for components of solar energy systems. The detennination by Cook is appropriate although the determination need not be made as the property is exempt from ad valorem taxation under Section 137.100 RSMo. ORDER The subject property is a solar energy system and is exempt from taxation under Section 137.100 RSMo. Application for Review A party may file with the Commission an application for review of this decision within 30 days of the mailing date set forth in the Certificate of Service for this Decision. The application shall contain specific facts or law as grounds upon which it is claimed the decision is erroneous. The application must be in writing addressed to the State Tax Commission of Missouri, P.O. Box 146, Jefferson City, MO 65102-0146, and a copy of said application must be sent to each person at the address listed below in the certificate of service. Failure to state specific facts or law upon which the application for review is based will result in summaiy denial Section 138.432, RSMo Disputed Taxes The Collector of Phelps County, as well as the collectors of all affected political subdivisions therein, shalI continue to hold the disputed taxes pending the possible filing of an Application for Review, unless said taxes have been disbursed pursuant to a court order under the provisions of Section 139.031.8, RSMo. Any Finding ofFact which is a Conclusion of Law or Decision shall be so deemed. Any Decision which is a Finding ofFact or Conclusion of Law shall be so deemed. 10 SO ORDERED this 19th day ofJune, 2018. STATE TAX COMMISSION OF MISSOURI Maureen Monaghan ChiefCounsel Certificate of Service I hereby certify that a copy ofthe foregoing has been sent electronically or mailed postage prepaid this 19th day of June, 2018, to: Complainants(s) counsel and/or Complainant, the County Assessor and/or Counsel for Respondent and County Collector. le» WA Jacklyn Wood Legal Coordinator Contact Information for State Tax Commission: Missouri State Tax Commission 301 W. High Street, Room 840 P.O. Box 146 Jefferson City, MO 65102-0146 573-751€2414 573-751-1341 Fax 11 -Mi*souri Revised Statutes C-hapter 137 Assess,ment·and Levy of Property Taxes Section 137.100.1 August 28, 2014 cer:ain property ekemptfrom taxhs.' ' 137.106. The following subjects are exemptfrom taxation fbrstate, county or. log! purposag; (1·) L.knds and otherpropert¥ beronglngto thlgstata; (2) Lands ahd other property balgoging bo any *, county or other political subdivlsion in this . sm, induding mArket bouses, town hrils,gld other public structums, with theirfurnitura anti equipments, and on public squares and [ots kept open for hpalth, Us, stomameK 0) Nonprofit cemeteries; (4) The real estate andtangible:pal:sonal propaity which is used exdusivelyfor agticultural or hortioultuts! isoctalle» organized In this state, including not-for-profitagribusiAess associations; (5) Ail proberty, real and pifstal, *data'![y and tegulnrly used exctusivelyfor religious wors»,Torschools and colleges, or fer purpose* purelycharihibleand natheld fbrprivate ·or corporateprofit except that the exemption·herern granted does not include real property netactually:qsed or ocqupier< fm. lhn#1*ome of the organizatioh butheld.or.osed as Investment dven though the hicome or rantal@ Raceived therefrom·is usedwholly for religious, ddutational orcharitable purposes; 16) Househoml goods, fumiture, wearing apparel and articles.of 08*Eonal use and adomment, as defined bytha state 10* commission, ownadend osed b?a persqn !11 his hoine ordwalling place; . (7) Motor vehigies teased fora peTiod ofat leastune vearto thls atate ortoarly city, tounty, or polilical subdiyision or to any religious, edilcifiona'I, oc chafitabld-organiztion whish haa obtalne:8 an. examptionfrom lite paymbnt.offe®al ingjmataxes, pmvided tile mobgr vehicles ate used exclus?vely for religIouw. edocati*21, or#latitable porposs; · (8) Real orpirsonal pmp,etty leased or otherwise Irahsferred by an intersfate tompact agency created pomuantto spqtions -70.370·to.70.430* prmotions 238·.CMQ,to 238,100 toanothenfbr whicb or.v#lom -such properlyis not exemptwhen immedialelyarterthe.lease or transfet: the·interstata compactageneentarainb a leasehackprotterawreenenilliatdirectly orinditacilyglvah Such · Interstate compact aggnppa right * use. connol, aDd ppssessthe prope.1% provfded,howavar, that in the evati.of a conveyance of swch #roperw, Ule Interstate·campactagene, must·teraln an option lo porchase the prope*rat a. flf» A,te or, wihin the limitadons pedod far evelteks, the imbperly must revart babk tb the 11#erstata'compact agency. Prapeftywlit. nb.longierbe dxempt underthis subdivislon In the event of a conveyance as 4 the date, ifany, wben: (a) The right ofthe Inferstate·compact agencyto usm, control; andposbess fbe pcopertyls - lerminated: (bj Thq Interstate·pornpact agenqyno Jonger has·an obtiort to purch,se or otheiwise acquire the proberly; and {4 There arano provisions fir reverter of the propeqi withinlhe lim![2001·r period Tor·reverters: (9) Allproperty, rsk[ind personal, belonoing to veterans' orgaritzafions. As used Irrthis section: faterans'organtzationf means any organtzation d veterahs with a congrkssional chafter, thatia Incorpbratect in this Mate, and thalli exempt fmtn ta*ation under baclien 501 fc)(ttl) orthe Iftle[har Revenue Code or 1986, as amanded; (10) Sptgr eliergy Mystems not held for·resale. · CHRISTIAN COUNTY PERSONAL PROPERTY REPORT - 2018 Account 1 - 102817 -9 NIXA SOLAR LLC TAXCODE: 9 ATTN: C OTT LATE FEE: NO 4803 S NATIONALAVESUITE 200 DATE OF RETURN: 2018-02-01 SPRINGFIELD, MO 65810-0000 OL PIN: 2018001010281700095690 DBA: Property Details VIN/COST Total Value: 1,951,694 2017 SOLAR EQUIPMENT 5860943 1,951,694 m Exhibit A The 11.15 MW dc solar farm near Nixa, MO·includes the following equipment • 33,288 Solar Panels inted at 335 warts each • 2 X 19 Racking Sections containing 38 Panels 876 each • 2 X 19 Racking Sections containing 38 Panels 876 each • 4 - 2200kW Utility Grade SMA Inverters (SC 2200 US) Nameplate derated to 1,980 • 97 - SolarBOS Combiner Boxes with load-break DC disconnect (inputs will vary) - 4 - 2200kVA SMA transformers • 10,000 lineal. Ft ofa 6-foot-high security fence • 1 -Data Acquisition System and Energy Revenue-quality metering equipment.