WATER POLLUTION CONTROL FACILITIES; TAX EXEMPTION

MCL ch. 324, subtit. Act 451 of 1994, art. II, ch. 1, pt. 37

in effect

MCL 324.3701 Definitions.

324.3701. Definitions. Sec. 3701. As used in this part: (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. (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. (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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 324.3702 Tax exemption certificate; application; filing; manner; form; notice; hearing.

324.3702. Tax exemption certificate; application; filing; manner; form; notice; hearing. Sec. 3702. (1) An application for a water pollution control tax exemption certificate shall be filed with the state tax commission in a manner and in a form as prescribed by the state tax commission. 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 give notice in writing by certified mail to the department of treasury and to the assessor of the taxing unit in which the facility is located or to be located, and shall afford to the applicant and the assessor an opportunity for a hearing. 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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 324.3703 Issuance of certificate; grounds; effective date.

324.3703. Issuance of certificate; grounds; effective date. 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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 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.

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. Sec. 3704. (1) For the period subsequent to the effective date of the certificate and continuing as long as the certificate is in force, 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. (2) 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. (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. (3) The certificate shall state the total acquisition cost of the facility entitled to exemption. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 324.3705 Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and department of treasury; filing; notice of refusal of certificate.

324.3705. Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and department of treasury; filing; notice of refusal of certificate. 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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 324.3706 Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations.

324.3706. Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations. Sec. 3706. (1) The state tax commission, on notice by certified mail to the applicant and opportunity for a hearing, on its own initiative or on complaint of the department, the department of treasury, or the assessor of the taxing unit in which any property to which the certificate relates is 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 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 of the action of the state tax commission modifying or revoking a certificate, the certificates 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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 324.3707 Tax exemption certificate; appeal.

324.3707. Tax exemption certificate; appeal. Sec. 3707. A party aggrieved by the issuance, refusal to issue, revocation, or modification of a pollution control tax exemption certificate may appeal from the finding and order of the state tax commission 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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

MCL 324.3708 State tax commission; rules.

324.3708. State tax commission; rules. Sec. 3708. The state tax commission 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. Add. 1995, Act 60, Imd. Eff. May 24, 1995 [PopularName] Act 451 [PopularName] NREPA

Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/documents/mcl/Chapter%20324.xmlFetched: 10/20/2026