[§246-34.5]  Exemptions for air pollutioncontrol facility.  The value of all property in the State (not including abuilding and its structural components, other than a building which isexclusively a treatment facility) actually and solely used or to be used as anair pollution control facility as the term is defined in chapter 237 shall beexempted from the measure of the taxes imposed by this chapter; provided,however, the property exemption shall be applicable only with respect to acertified facility which is property (1) the construction, reconstruction orerection of which is completed by the taxpayer after June 30, 1969, or, (2)acquired by the taxpayer after June 30, 1969, if the original use of theproperty commences with the taxpayer after June 30, 1969; provided furtherthe facility is placed in service by the taxpayer before July 1, 1975.

Application for the exemption provided hereinshall first be made with the director of health who shall, if satisfied thatthe facility meets the pollution emission criteria established by thedepartment of health, certify to that fact.  Upon receipt of the certificationfrom the department of health, the director of taxation shall exempt thefacility from the tax imposed by this chapter.  A new certificate shall beobtained from the director of health and filed with the director of taxationevery two years certifying that the pollution control facility complies withthe pollutant emission criteria established by the department of health.  Thedirector of taxation shall furnish all forms required by this section.

The director of taxation shall, pursuant tochapter 91, promulgate rules and regulations necessary to administer thissection. [L 1970, c 134, §3]