[§246-34.5]  Exemptions for air pollution
control facility.  The value of all property in the State (not including a
building and its structural components, other than a building which is
exclusively a treatment facility) actually and solely used or to be used as an
air pollution control facility as the term is defined in chapter 237 shall be
exempted from the measure of the taxes imposed by this chapter; provided,
however, the property exemption shall be applicable only with respect to a
certified facility which is property (1) the construction, reconstruction or
erection 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 the
property commences with the taxpayer after June 30, 1969; provided further
the facility is placed in service by the taxpayer before July 1, 1975.



Application for the exemption provided herein
shall first be made with the director of health who shall, if satisfied that
the facility meets the pollution emission criteria established by the
department of health, certify to that fact.  Upon receipt of the certification
from the department of health, the director of taxation shall exempt the
facility from the tax imposed by this chapter.  A new certificate shall be
obtained from the director of health and filed with the director of taxation
every two years certifying that the pollution control facility complies with
the pollutant emission criteria established by the department of health.  The
director of taxation shall furnish all forms required by this section.



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