Industrial waste control facilities; claiming exemptions;
investigations; determinations of department
Sec. 10. (a) The owner of an industrial waste control facility who
wishes to obtain the exemption provided in section 9 of this chapter
shall file an exemption claim with the assessor of the township in
which the property is located when he files his annual personal
property return. The claim shall describe and state the assessed value
of the property for which an exemption is claimed.
(b) The owner shall, by registered or certified mail, forward a
copy of the exemption claim to the department of environmental
management. The department shall acknowledge its receipt of the
claim.
(c) The department of environmental management may investigate
any claim. The department may also determine if the property for
which the exemption is claimed is being utilized as an industrial
waste control facility. Within one hundred twenty (120) days after a
claim is mailed to the department, the department may certify its
written determination to the township assessor with whom the claim
was filed.
(d) The determination of the department remains in effect:
(1) as long as the owner owns the property and uses the
property as an industrial waste control facility; or
(2) for five (5) years;
whichever is less. In addition, during the five (5) years after the
department's determination the owner of the property must notify the
township assessor and the department in writing if any of the
property on which the department's determination was based is
disposed of or removed from service as an industrial waste control
facility.
(e) The department may revoke a determination if the department
finds that the property is not predominantly used as an industrial
waste control facility.
(f) The township assessor, in accord with the determination of the
department, shall allow or deny in whole or in part each exemption
claim. However, if the owner provides the assessor with proof that
a copy of the claim has been mailed to the department, and if the
department has not certified a determination to the assessor within
one hundred twenty (120) days after the claim has been mailed to the
department, the assessor shall allow the total exemption claimed by
the owner.
(g) The assessor shall reduce the assessed value of the owner's
personal property for the year for which an exemption is claimed by
the amount of exemption allowed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.143-1985,
SEC.183; P.L.80-1987, SEC.1; P.L.41-1993, SEC.9.
Last modified: May 28, 2006