HOUSE BILL No. 5256

 

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.