Michigan Compiled Laws 451-1994-ii-1-37 Part 37 Water Pollution Control Facilities; Tax Exemption (324.3701...324.3708)

• Section 324.3701 Definitions.
  As used in this part: (a) “Facility” means any disposal system, including disposal wells, or any treatment works, appliance, equipment, machinery, or installation constructed,...
• Section 324.3702 Tax Exemption Certificate; Application; Filing; Manner; Form; Notice; Hearing.
  (1) An application for a water pollution control tax exemption certificate shall be filed with the state tax commission in a manner and in...
• Section 324.3703 Issuance Of Certificate; Grounds; Effective Date.
  If the department finds that the facility is designed and operated primarily for the control, capture, and removal of industrial waste from the water,...
• Section 324.3704 Exemption Of Facility From Real And Personal Property Taxes; Exemption Of Certain Tangible Personal Property From Sales And Use Taxes; Statement In Certificate.
  (1) For the period subsequent to the effective date of the certificate and continuing as long as the certificate is in force, a facility...
• Section 324.3705 Tax Exemption Certificate; Issuance; Mailing To Applicant, Local Tax Assessors, And Department Of Treasury; Filing; Notice Of Refusal Of Certificate.
  The state tax commission shall send a water pollution control tax exemption certificate, when issued, by certified mail to the applicant, and certified copies...
• Section 324.3706 Tax Exemption Certificate; Modification Or Revocation; Grounds; Notice And Hearing; Statute Of Limitations.
  (1) The state tax commission, on notice by certified mail to the applicant and opportunity for a hearing, on its own initiative or on...
• Section 324.3707 Tax Exemption Certificate; Appeal.
  A party aggrieved by the issuance, refusal to issue, revocation, or modification of a pollution control tax exemption certificate may appeal from the finding...
• Section 324.3708 State Tax Commission; Rules.
  The state tax commission may promulgate rules as it considers necessary for the administration of this part. These rules shall not abridge the authority...

Last modified: October 10, 2016