451-1994-II-1-37 - PART 37 WATER POLLUTION CONTROL FACILITIES; TAX EXEMPTION (324.3701...324.3708)
- Section 324.3701 - Definitions.
- Section 324.3702 - Tax exemption certificate; application; filing; manner; form; notice; hearing.
- Section 324.3703 - Issuance of certificate; grounds; effective date.
- Section 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.
- Section 324.3705 - Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and department of treasury; filing; notice of refusal of certificate.
- Section 324.3706 - Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations.
- Section 324.3707 - Tax exemption certificate; appeal.
- Section 324.3708 - State tax commission; rules.