Stationary or unlicensed mobile air pollution control system; claim
for exemption
Sec. 13. (a) The owner of personal property which is part of a
stationary or unlicensed mobile air pollution control system who
wishes to obtain the exemption provided in section 12 of this chapter
shall claim the exemption on his annual personal property return
which he files with the assessor of the township in which the
property is located. On the return, the owner shall describe and state
the assessed value of the property for which the exemption is
claimed.
(b) The township assessor shall review the exemption claim, and
he shall allow or deny it in whole or in part. In making his decision,
the township assessor shall consider the requirements stated in
section 12 of this chapter.
(c) The township assessor shall reduce the assessed value of the
owner's personal property for the year for which the exemption is
claimed by the amount of exemption allowed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.37, SEC.2.
Last modified: May 28, 2006