HB-5401, As Passed House, May 18, 2016

SUBSTITUTE FOR

HOUSE BILL NO. 5401

     A bill to amend 1994 PA 451, entitled

"Natural resources and environmental protection act,"

by amending sections 3702 and 5902 (MCL 324.3702 and 324.5902), as

added by 1995 PA 60; and to repeal acts and parts of acts.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 3702. (1) An application for a water pollution control

tax exemption certificate shall be filed with the state tax

commission in a manner and in a form as prescribed by the state tax

commission. The application shall contain plans all of the

following:

     (a) Plans and specifications of the facility, including all

materials incorporated or to be incorporated in the facility and a

descriptive list of all equipment acquired or to be acquired by the

applicant for the purpose of industrial waste pollution control. ,

together with the

     (b) The proposed operating procedure for the control facility.

     (c) Unless a facility is part of a farm operation as defined

in section 2 of the Michigan right to farm act, 1981 PA 93, MCL

286.472, an affidavit signed and sealed by a licensed professional

engineer that affirms all of the following:

     (i) That the engineer has inspected the facility.

     (ii) That the facility meets the definition of facility under

section 3701.

     (iii) That the facility is designed and operated primarily for

the control, capture, and removal of industrial waste from the

water.

     (iv) That the facility meets the intent and purpose of this

part and any rules promulgated under this part.

     (2) Before issuing a certificate, the state tax commission

shall seek approval of the department and give notice in writing by

certified mail to the department of treasury and to the assessor of

the taxing unit in which the facility is located or to be located,

and shall afford to the applicant and the assessor an opportunity

for a hearing. Tax A tax exemption granted under this part shall be

reduced to the extent of any commercial or productive value derived

from any materials captured or recovered by any facility.

     (3) The effective date of the certificate is the date on which

the certificate is issued.

     Sec. 5902. (1) An application for a pollution control tax

exemption certificate shall be filed with the state tax commission

in a manner and in a form as prescribed by the state tax

commission. The application shall contain plans all of the

following:

     (a) Plans and specifications of the facility, including all

materials incorporated or to be incorporated in the facility and a

descriptive list of all equipment acquired or to be acquired by the

applicant for the purpose of air pollution control. , together with

the

     (b) The proposed operating procedure for the control facility.

     (c) Unless a facility is part of a farm operation as defined

in section 2 of the Michigan right to farm act, 1981 PA 93, MCL

286.472, an affidavit signed and sealed by a licensed professional

engineer that affirms all of the following:

     (i) That the engineer has inspected the facility.

     (ii) That the facility meets the definition of facility under

section 5901.

     (iii) That the facility is designed and operated primarily for

the control, capture, and removal of pollutants from the air.

     (iv) That the facility meets the intent and purpose of part 55

and any rules promulgated under part 55.

     (2) Before issuing a certificate, the state tax commission

shall seek approval of the department and give notice in writing by

certified mail to the department of treasury and to the assessor of

the taxing unit in which the facility is located or to be located,

and shall afford to the applicant and the assessor an opportunity

for a hearing. Tax A tax exemption granted under this part shall be

reduced to the extent of any commercial or productive value derived

from any materials captured or recovered by any air pollution

control facility as defined in this part.the facility.

     (3) The effective date of the certificate is the date on which

the certificate is issued.

     Enacting section 1. Sections 3703 and 5903 of the natural

resources and environmental protection act, 1994 PA 451, MCL

324.3703 and 324.5903, are repealed.

     Enacting section 2. This amendatory act takes effect 90 days

after the date it is enacted into law.