Current through Reg. 49, No. 52; December 27, 2024
(a) To
be granted a use determination a person shall submit to the executive director:
(1) a completed and signed commission
application form and one copy of the completed, signed form; and
(2) the appropriate fee, under §
17.20
of this title (relating to Application Fees).
(b) An application must be submitted for each
unit of pollution control property or for each group of integrated units that
has been, or will be, installed for a common purpose.
(c) If the applicant desires to apply for a
use determination for a specific tax year, the application must be postmarked
no later than January 31 of the same tax year. Applications postmarked after
this date will be processed as a lower priority than applications postmarked by
the due date and without regard for any appraisal district deadlines.
(d) All use determination applications must
contain at least the following:
(1) the
anticipated environmental benefits from the installation of the pollution
control property for the control of air, water, and/or land
pollution;
(2) the estimated cost
of the pollution control property;
(3) the purpose of the installation of such
facility, device, or method, and the proportion of the installation that is for
pollution control, such as, if deemed by the executive director to be relevant
and essential to the use determination, a detailed description of the pollution
source and a detailed and labeled process flow diagram that clearly depicts the
pollution control property and the processes and equipment that generate the
pollutant(s) being controlled;
(4)
the specific sections of the law(s), rule(s), or regulation(s) being met or
exceeded by the use, installation, construction, or acquisition of the
pollution control property;
(5) if
the installation includes property that is not used wholly for the control of
air, water, and/or land pollution and is not on the Tier I Table, a worksheet
showing the calculation of the Cost Analysis Procedure, §
17.17(c)
of this title (relating to Partial Determinations), and explaining each of the
variables;
(6) any information that
the executive director deems reasonably necessary to determine the eligibility
of the application;
(7) if the
property for which a use determination is sought has been purchased from
another owner who previously used the property as pollution control property, a
copy of the bill of sale or other information submitted by the person or
political subdivision that demonstrates, to the satisfaction of the executive
director, that the transaction involves a bona fide change in ownership of the
property and is not a sham transaction for the purpose of avoiding tax
liability; and
(8) the name of the
appraisal district for the county in which the property is located.
