E Imposing a production tax on electricity from wind energy conversion systems installed or substantially modified after a certain date, prescribing a tax rate schedule for large, medium and small scale wind energy conversion systems, exemptions, requiring commissioner of revenue annual inflation adjustments; requiring owners of wind energy conversion systems to file annual reports with the commissioner detailing the amount of electricity produced for the previous calendar year and the commissioner to notify owners of the tax due by a certain date; providing for collection and payment of taxes and for the distribution of revenues; exempting the wind energy conversion systems from ad valorem property taxes after a certain date, land of location to remain taxable; repealing the wind energy conversion systems payment in lieu of personal property taxes(ra, ja)