Michigan Laws 324.3706 – Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations
Current as of: 2023 | Check for updates
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(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.
Terms Used In Michigan Laws 324.3706
- Commission: means the commission of natural resources. See Michigan Laws 324.301
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Department: means the director of the department of natural resources or his or her designee to whom the director delegates a power or duty by written instrument. See Michigan Laws 324.301
- 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. See Michigan Laws 324.3701
- Fraud: Intentional deception resulting in injury to another.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
(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.