451-1994-II-1-AIR-RESOURCES-PROTECTION-59 - PART 59 AIR POLLUTION CONTROL FACILITY; TAX EXEMPTION (324.5901...324.5908)
- Section 324.5901 - “Facility” defined.
- Section 324.5902 - Tax exemption certificate; application; contents; approval; notice; hearing; tax exemption.
- Section 324.5903 - Tax exemption certificate; findings of department; notice to state tax commission; issuance and effective date of certificate.
- Section 324.5904 - Tax exemptions; statement in certificate.
- Section 324.5905 - Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and treasury department; filing; notice of refusal.
- Section 324.5906 - Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations.
- Section 324.5907 - Tax exemption certificate; refusal; appeal.
- Section 324.5908 - State tax commission; rules; administration of part.