December 13, 2005, Introduced by Senator BIRKHOLZ and referred to the Committee on Natural Resources and Environmental Affairs.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 3701, 3702, 3703, 3705, 3706, 3707, 3708,
5901, 5902, 5903, 5905, 5906, 5907, and 5908 (MCL 324.3701,
324.3702, 324.3703, 324.3705, 324.3706, 324.3707, 324.3708,
324.5901, 324.5902, 324.5903, 324.5905, 324.5906, 324.5907, and
324.5908), as added by 1995 PA 60.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3701. As used in this part:
(a) "Certificate" means a water pollution control tax
exemption certificate.
(b) "Disposal system" means a system used primarily for
disposing of or isolating industrial waste and includes pipelines
or conduits, pumping stations and force mains, and all other
constructions, devices, appurtenances, and facilities used for
collecting or conducting water-borne industrial waste to a point of
disposal, treatment, or isolation, except that which is necessary
to the manufacture of products.
(c) (a)
"Facility" means any disposal system,
including
disposal wells, or any treatment works, appliance, equipment,
machinery, or installation constructed, used, or placed in
operation primarily for the purpose of reducing, controlling, or
eliminating water pollution caused by industrial waste.
(d) (b)
"Industrial waste" means any liquid,
gaseous, or
solid waste substance resulting from any process of industry,
manufacture, trade, or business, or from the development,
processing, or recovery of any paper or wood, which is capable of
polluting the waters of the state.
(e) (c)
"Treatment works" means any plant, pumping
station,
incinerator, or other works or reservoir used primarily for the
purpose of treating, stabilizing, isolating, or holding industrial
waste.
(d)
"Disposal system" means a system used primarily for
disposing
of or isolating industrial waste and includes pipelines
or
conduits, pumping stations and force mains, and all other
constructions,
devices, appurtenances, and facilities used for
collecting
or conducting water-borne industrial waste to a point of
disposal,
treatment, or isolation, except that which is necessary
to
the manufacture of products.
Sec. 3702. (1) An application for a water pollution control
tax
exemption certificate shall be filed with the state tax
commission
department in a manner and in a form as prescribed by
the state
tax commission department. The application shall
contain 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 proposed operating procedure for the control
facility.
(2)
Before issuing a certificate, the
state tax commission
shall
seek approval of the department and department shall give
notice
in writing by certified mail to
the department of treasury
and
by certified mail to the assessor of the taxing local tax
collecting unit in which the facility is located or is 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.
Sec. 3703. If the department finds that the facility is
designed and operated primarily for the control, capture, and
removal of industrial waste from the water, and is suitable,
reasonably adequate, and meets the intent and purposes of part 31,
the
department shall notify the state tax commission, which shall
issue a certificate. The effective date of the certificate is the
date on which the certificate is issued.
Sec.
3705. The state tax commission shall send a water
pollution
control tax exemption certificate, when issued, by
certified
mail to the applicant, and certified copies by certified
mail
to the assessor of the taxing unit in which any property to
which
the certificate relates is located or to be located and to
the
department of treasury, which copies shall be filed of record
in
their offices. Notice of the state tax commission's refusal to
issue
a certificate shall be sent by certified mail to the
applicant,
to the department of treasury, and to the assessor.
(1) If the department issues a water pollution control tax
exemption certificate, the department shall do all of the
following:
(a) Send the certificate by certified mail to the applicant.
(b) Send a certified copy of the certificate by certified mail
to the assessor of the local tax collecting unit in which any
property to which the certificate relates is located or is to be
located. The certified copy of the certificate shall be filed or
recorded in the office of the assessor.
(c) Send a certified copy of the certificate to the department
of treasury.
(2) If the department refuses to issue a water pollution
control tax exemption certificate, the department shall send notice
of the refusal in writing to the department of treasury and by
certified mail to the applicant and to the assessor of the local
tax collecting unit in which any property to which the application
for the certificate relates is located or is to be located.
Sec.
3706. (1) The state tax commission department, on
notice by certified mail to the applicant and opportunity for a
hearing,
shall, on its own initiative or on complaint of the
department,
the department of treasury, or the assessor of the
taxing
local tax collecting unit in which any property to which
the
certificate relates is located or
is to be located, shall
modify or revoke the certificate if any of the following appear:
(a) The certificate was obtained by fraud or
misrepresentation.
(b) The holder of the certificate has failed substantially to
proceed with the construction, reconstruction, installation, or
acquisition of a facility or to operate the facility for the
purpose
and degree of control specified in the
certification
certificate or an amended certificate.
(c) The facility covered by the certificate is no longer used
for the primary purpose of pollution control and is being used for
a different purpose.
(2) On
the mailing by certified mail to the certificate
holder,
the department of treasury, and the local assessor of
notice
After sending notice in
writing to the department of
treasury and by certified mail to the certificate holder and to the
assessor
of the action of the state
tax commission department
modifying
or revoking a certificate, the certificates certificate
shall cease to be in force or shall remain in force only as
modified. If a certificate is revoked because it was obtained by
fraud or misrepresentation, all taxes that would have been payable
if a certificate had not been issued are immediately due and
payable with the maximum interest and penalties prescribed by
applicable law. A statute of limitations shall not operate in the
event of fraud or misrepresentation.
Sec. 3707. A party aggrieved by the issuance, refusal to
issue, revocation, or modification of a water pollution control tax
exemption
certificate may appeal from the finding and order of the
state
tax commission department in the manner and form and within
the
time provided by the administrative procedures act of 1969,
Act
No. 306 of the Public Acts of 1969, being sections 24.201 to
24.328
of the Michigan Compiled Laws 1969 PA 306, MCL 24.201 to
24.328.
Sec.
3708. The state tax commission department may
promulgate rules as it considers necessary for the administration
of
this part. These rules shall not abridge the authority of the
department
to determine whether or not industrial waste pollution
control
exists within the meaning of this part.
Sec.
5901. As used in this part: , "facility"
(a) "Certificate" means an air pollution control tax exemption
certificate.
(b) "Facility" means machinery, equipment, structures, or any
part or accessories of machinery, equipment, or structures,
installed or acquired for the primary purpose of controlling or
disposing of air pollution that if released would render the air
harmful or inimical to the public health or to property within this
state. Facility includes an incinerator equipped with a pollution
abatement device in effective operation. Facility does not include
an air conditioner, dust collector, fan, or other similar facility
for the benefit of personnel or of a business. Facility also means
the following, if the installation was completed on or after July
23, 1965:
(i) (a)
Conversion or modification of a fuel burning system
to effect air pollution control. The fuel burner portion only of
the system is eligible for tax exemption.
(ii) (b)
Installation of a new fuel burning system to effect
air pollution control. The fuel burner portion only of the system
is eligible for tax exemption.
(iii) (c)
A process change involving production equipment made
to satisfy the requirements of part 55 and rules promulgated under
that part. The maximum cost allowed shall be 25% of the cost of the
new process unit but shall not exceed the cost of the conventional
control equipment applied on the basis of the new process
production rate on the preexisting process.
Sec.
5902. (1) An application for a an
air pollution control
tax
exemption certificate shall be filed with the state tax
commission
department in a manner and in a form as prescribed by
the state
tax commission department. The application shall
contain 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 proposed operating procedure for the control facility.
(2)
Before issuing a certificate, the
state tax commission
department
shall seek approval of the
department and give notice
in
writing by certified mail to
the department of treasury and by
certified mail to the assessor of the taxing unit in which the
facility is located or is 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.
Sec. 5903. If the department finds that the facility is
designed and operated primarily for the control, capture, and
removal of pollutants from the air, and is suitable, reasonably
adequate, and meets the intent and purposes of part 55 and rules
promulgated
under that part, the department shall
notify the state
tax
commission, which shall issue a certificate. The effective
date of the certificate is the date on which the certificate is
issued.
Sec.
5905. The state tax commission shall send an air
pollution
control tax exemption certificate, when issued, by
certified
mail to the applicant, and certified copies by certified
mail
to the assessor of the taxing unit in which any property to
which
the certificate relates is located or to be located and to
the
department of treasury, which copies shall be filed of record
in
their offices. Notice of the state tax commission's refusal to
issue
a certificate shall be sent by certified mail to the
applicant,
to the department of treasury, and to the assessor.
(1) If the department issues an air pollution control tax
exemption certificate, the department shall do all of the
following:
(a) Send the certificate by certified mail to the applicant.
(b) Send a certified copy of the certificate by certified mail
to the assessor of the local tax collecting unit in which any
property to which the certificate relates is located or is to be
located. The certified copy of the certificate shall be filed or
recorded in the office of the assessor.
(c) Send a certified copy of the certificate to the department
of treasury.
(2) If the department refuses to issue an air pollution
control tax exemption certificate, the department shall send notice
of the refusal in writing to the department of treasury and by
certified mail to the applicant and to the assessor of the local
tax collecting unit in which any property to which the application
for the certificate relates is located or is to be located.
Sec.
5906. (1) The state tax commission department, on
notice by certified mail to the applicant and opportunity for a
hearing,
shall, on its own initiative or on complaint of the
department,
the department of treasury, or the assessor of the
taxing
local tax collecting unit in which any property to which
the certificate relates is located or is to be located, modify or
revoke the certificate if any of the following appear:
(a) The certificate was obtained by fraud or
misrepresentation.
(b) The holder of the certificate has failed substantially to
proceed with the construction, reconstruction, installation, or
acquisition of a facility or to operate the facility for the
purpose
and degree of control specified in the
certification
certificate or an amended certificate.
(c) The facility covered by the certificate is no longer used
for the primary purpose of pollution control and is being used for
a different purpose.
(d) Substantial noncompliance with part 55 or any rule
promulgated under that part.
(2) On
the mailing by certified mail to the certificate
holder,
the department of treasury, and the local assessor of
notice
After sending notice in
writing to the department of
treasury and by certified mail to the certificate holder and to the
assessor
of the action of the state
tax commission department
modifying or revoking a certificate, the certificate shall cease to
be in force or shall remain in force only as modified. If a
certificate is revoked because it was obtained by fraud or
misrepresentation, all taxes that would have been payable if a
certificate had not been issued are immediately due and payable
with the maximum interest and penalties prescribed by applicable
law. A statute of limitations shall not operate in the event of
fraud or misrepresentation.
Sec. 5907. A party aggrieved by the issuance, refusal to
issue,
revocation, or modification of a an
air pollution control
tax exemption certificate may appeal from the finding and order of
the state
tax commission department in the manner and form and
within the time provided by the administrative procedures act of
1969, Act
No. 306 of the Public Acts of 1969, being sections
24.201
to 24.328 of the Michigan Compiled Laws 1969 PA 306, MCL
24.201 to 24.328.
Sec.
5908. The state tax commission department may adopt
rules as it considers necessary for the administration of this
part. These
rules shall not abridge the authority of the
department
to determine whether or not air pollution control exists
within
the meaning of this part.