§ 324.3701 Definitions
§ 324.3702 Tax exemption certificate; application; filing; manner; form; notice; hearing
§ 324.3703 Issuance of certificate; grounds; effective date
§ 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
§ 324.3705 Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and department of treasury; filing; notice of refusal of certificate
§ 324.3706 Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations
§ 324.3707 Tax exemption certificate; appeal
§ 324.3708 State tax commission; rules

Terms Used In Michigan Laws > Chapter 324 > Act 451 of 1994 > Article II > Chapter 1 > Part 37 - Water Pollution Control Facilities; Tax Exemption

  • Air contaminant: means a dust, fume, gas, mist, odor, smoke, vapor, or any combination thereof. See Michigan Laws 324.5501
  • Air pollution: means the presence in the outdoor atmosphere of air contaminants in quantities, of characteristics, under conditions and circumstances, and of a duration that are or can become injurious to human health or welfare, to animal life, to plant life, or to property, or that interfere with the enjoyment of life and property in this state. See Michigan Laws 324.5501
  • Allegation: something that someone says happened.
  • annual meeting: when applied to townships, mean the annual meeting required by law to be held on the Saturday immediately preceding the first Monday in April. See Michigan Laws 8.3d
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Board: means a county board of commissioners. See Michigan Laws 3.252
  • Boat livery: means a place of business or any location where a person rents or offers for rent any vessel other than a nonmotorized raft to the general public for noncommercial use on the waters of this state. See Michigan Laws 324.44501
  • Clean air act: means chapter 360, 69 Stat 322, 42 USC 7401 to 7671q, and regulations promulgated under the clean air act. See Michigan Laws 324.5501
  • Commission: means the commission of natural resources. See Michigan Laws 324.301
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal 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
  • 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. See Michigan Laws 324.3701
  • Emission: means the emission of an air contaminant. See Michigan Laws 324.5501
  • Equipment: means a system, part, or component of a vessel as originally manufactured, or a system, part, or component manufactured or sold for replacement, repair, or improvement of a system, part, or component of a vessel; an accessory or equipment for, or appurtenance to, a vessel; or a marine safety article, accessory, or equipment intended for use by an individual on board a vessel; but does not include radio equipment. See Michigan Laws 324.44501
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • 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. See Michigan Laws 324.3701
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Livery boat: means a vessel, other than a nonmotorized raft, that is rented or offered for rent by a boat livery or a boat owner or his or her agent if the boat livery or boat owner or his or her agent relinquishes or offers to relinquish complete physical control of the vessel to the renter while retaining legal title to the vessel. See Michigan Laws 324.44501
  • Navigable waters: means those waters of the state over which this state and the United States Coast Guard exercise concurrent jurisdiction, including the Great Lakes and waters connected to the Great Lakes, to the upstream limit of navigation as determined by the United States Army Corps of Engineers. See Michigan Laws 324.44501
  • Operate: when used with reference to a vessel, means to start any propulsion engine or to physically control the motion, direction, or speed of the vessel. See Michigan Laws 324.44501
  • Owner: when used in reference to a vessel, means a person who claims lawful possession of the vessel by virtue of legal title or an equitable interest in a vessel that entitles that person to possession of the vessel. See Michigan Laws 324.44501
  • Peace officer: means a sheriff or sheriff's deputy; village or township marshal; officer of the police department of any city, village, or township; officer of the Michigan state police; or other police officer or law enforcement officer who is trained and licensed or certified under the Michigan commission on law enforcement standards act, 1965 PA 203, MCL 28. See Michigan Laws 324.44501
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301
  • Personal property: All property that is not real property.
  • Personal watercraft: means a vessel that meets all of the following requirements:
  (i) Uses a motor-driven propeller or an internal combustion engine powering a water jet pump as its primary source of propulsion. See Michigan Laws 324.44501
  • Process equipment: means all equipment, devices, and auxiliary components, including air pollution control equipment, stacks, and other emission points, used in a process. See Michigan Laws 324.5501
  • Property rights: means the ownership of an easement over, or any other interest in, real property or water located in this state. See Michigan Laws 3.252
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rule: means a rule promulgated pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 324.301
  • Schedule of compliance: means , for a source not in compliance with all applicable requirements of this part, rules promulgated under this part, and the clean air act at the time of issuance of an operating permit, a schedule of remedial measures including an enforceable sequence of actions or operations leading to compliance with an applicable requirement and a schedule for submission of certified progress reports at least every 6 months. See Michigan Laws 324.5501
  • Source: means a stationary source as defined in 42 USC 7602, and has the same meaning as stationary source when used in comparable or applicable circumstances under the clean air act. See Michigan Laws 324.5501
  • 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: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • 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. See Michigan Laws 324.3701
  • United States: means the federal government, or any agency or instrumentality of the federal government. See Michigan Laws 3.252
  • Vessel: means every description of watercraft, other than a seaplane, used or capable of being used as a means of transportation on water irrespective of the method of operation or propulsion. See Michigan Laws 324.44501
  • Waters of the state: means any waters within the territorial limits of this state and includes those waters of the Great Lakes which are under the jurisdiction of this state. See Michigan Laws 324.44501