Text: HF00195 Text: HF00197 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 427.1, subsection 19, unnumbered 1 2 paragraph 5, Code 1999, is amended to read as follows: 1 3 The application for a specific pollution-control or 1 4 recycling property shall be accompanied by a certificate of 1 5 the administrator of the environmental protection division of 1 6 the department of natural resources certifying that the 1 7 primary use of the pollution-control property is to controlor1 8 and abate pollution of any air or water of this state or to 1 9 enhance the quality of any air or water of this state or, if 1 10 the property is recycling property, that the primary use of 1 11 the property is for recycling. In the case of a pollution- 1 12 control property which is a point source as defined in section 1 13 455B.171, the administrator must also certify that the 1 14 property is used to reduce the toxicity, odor, or other 1 15 pollution control measures of pollutants, as defined in 1 16 section 455B.171, which are or may be discharged. 1 17 EXPLANATION 1 18 This bill amends tax exemption certification requirements 1 19 for pollution-control property. In order to receive the 1 20 exemption, the bill requires that the administrator of the 1 21 environmental protection division of the department of natural 1 22 resources certify that property both controls and abates 1 23 pollution. If the property is a point source, the bill also 1 24 requires that the administrator certify that the property is 1 25 used to reduce the toxicity, odor, or other pollution control 1 26 measure of pollutants which are or may be discharged. A point 1 27 source is any discernible, confined, and discrete conveyance 1 28 from which pollutants are or may be discharged. 1 29 LSB 1017YH 78 1 30 tm/sc/14
Text: HF00195 Text: HF00197 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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