A. The value of property computed under sections 42-14154, 42-14156 and 42-14159 shall be allocated among the various taxing jurisdictions as follows:

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1. Combine the values for plant in service and materials and supplies pursuant to section 42-14154 or 42-14159 with the value of electric generation facilities pursuant to section 42-14156 for the owner or the combined group.

2. Combine the original plant in service costs and materials and supplies pursuant to section 42-14154 or 42-14159 with the original cost of generation plant facilities pursuant to section 42-14156 for the owner or the combined group.

3. Allocate the value determined under paragraph 1 of this subsection among the respective taxing jurisdictions in proportion to the original cost determined under paragraph 2 of this subsection.

B. The unit value of environmental protection facilities under section 42-14154 or 42-14159 shall be allocated among the various taxing jurisdictions in proportion to the original cost of the environmental protection facilities of the owner or the combined group in the respective taxing jurisdiction.

C. Construction work in progress determined under sections 42-14154, 42-14156 and 42-14159 shall be allocated among the various taxing jurisdictions on a situs basis separately from the unit value of environmental protection facilities.

D. The unit value of renewable energy equipment determined under section 42-14155 shall be allocated among the various taxing jurisdictions in proportion to the original cost of the renewable energy equipment of the owner or the combined group in the respective taxing jurisdiction.

E. For the purposes of this section, "combined group" means all corporations and other entities that are at least eighty per cent owned or controlled by a common parent entity, determined by reference to voting shares.