Under this exemption, a provision is made enabling corporations to sell both land and structure that they own if they were the ones who put up the structure.
The sale however must be made by corporate officers or regularly salaried employees.
The land and structure must also be sold as a unit and not separately
A place that is more likely to be able to use a geothermal energy is a place near a volcano. This is because a place that is near a volcano has heat and geothermal energy is produced or made by the heat within the Earth.
