Industrial waste control facilities
Sec. 9. (a) For purposes of this section, "industrial waste control
facility" means personal property which is:
(1) included either as a part of or an adjunct to a privately
owned manufacturing or industrial plant or coal mining
operation; and
(2) used predominantly to:
(A) prevent, control, reduce, or eliminate pollution of a
stream or a public body of water located within or adjoining
this state by treating, pretreating, stabilizing, isolating,
collecting, holding, controlling, or disposing of waste or
contaminants generated by the plant; or
(B) meet state or federal reclamation standards for a coal
mining operation.
The term includes personal property that is under construction or in
the process of installation and that will be used for the purposes
described in this subsection when placed in service. The term also
includes spare parts held exclusively for installation in or as part of
personal property that qualifies for the exemption under this section.
(b) An industrial waste control facility is exempt from property
taxation if it is not used in the production of property for sale.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.16; P.L.79-1987, SEC.1; P.L.41-1993, SEC.8.
Last modified: May 28, 2006