HB-5256, As Passed House, September 24, 2007
September 19, 2007, Introduced by Reps. Meisner, Gillard, Alma Smith, Warren, Wojno, Cushingberry, Clack, Angerer, Kathleen Law, Byrnes, Tobocman and Condino and referred to the Committee on Tax Policy.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 3703, 3704, 5903, and 5904 (MCL 324.3703,
324.3704, 324.5903, and 324.5904), as added by 1995 PA 60.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
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. A certificate shall not be
issued after September 30, 2007.
Sec. 3704. (1) For the period subsequent to the effective date
of
the certificate and continuing as long as the certificate is in
force
through September 30, 2007, a facility covered by the
certificate is exempt from real and personal property taxes imposed
under
the general property tax act, Act No. 206 of the Public Acts
of
1893, being sections 211.1 to 211.157 of the Michigan Compiled
Laws
1893 PA 206, MCL 211.1 to
211.155.
(2)
Tangible Before October 1,
2007, tangible personal
property purchased and installed as a component part of the
facility shall be exempt from both of the following:
(a)
Sales taxes imposed under the general sales tax act, Act
No.
167 of the Public Acts of 1933, being sections 205.51 to 205.78
of
the Michigan Compiled Laws 1933
PA 167, MCL 205.51 to 205.78.
(b)
Use taxes imposed under the use tax act, Act No. 94 of the
Public
Acts of 1937, being sections 205.91 to 205.111 of the
Michigan
Compiled Laws 1937 PA 94, MCL
205.91 to 205.111.
(3) The certificate shall state the total acquisition cost of
the facility entitled to exemption.
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.
A certificate shall not be issued after September 30, 2007.
Sec. 5904. (1) For the period subsequent to the effective date
of
the certificate and continuing as long as the certificate is in
force
through September 30, 2007, a facility covered by the
certificate is exempt from real and personal property taxes imposed
under
the general property tax act, Act No. 206 of the Public Acts
of
1893, being sections 211.1 to 211.157 of the Michigan Compiled
Laws
1893 PA 206, MCL 211.1 to
211.155.
(2)
Tangible Before October 1,
2007, tangible personal
property purchased and installed as a component part of the
facility is exempt from both of the following:
(a)
Sales taxes imposed under the general sales tax act, Act
No.
167 of the Public Acts of 1933, being sections 205.51 to 205.78
of
the Michigan Compiled Laws 1933
PA 167, MCL 205.51 to 205.78.
(b)
Use taxes imposed under the use tax act, Act No. 94 of the
Public
Acts of 1937, being sections 205.91 to 205.111 of the
Michigan
Compiled Laws 1937 PA 94, MCL
205.91 to 205.111.
(3) The certificate shall state the total acquisition cost of
the facility entitled to exemption.