March 1, 2016, Introduced by Rep. Farrington and referred to the Committee on Tax Policy.
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) An affidavit signed and sealed by a licensed professional
environmental engineer that affirms all of the following:
(i) That the environmental 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) An affidavit signed and sealed by a licensed professional
environmental engineer that affirms all of the following:
(i) That the environmental 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.