CHAPTER 11
TAX CERTIFICATION OF POLLUTION CONTROL OR RECYCLING PROPERTY
[Prior Rules on the subject, DEQ Chs 12 and 23]
[Prior to 12/3/86, Water, Air and Waste Management[900]]
[Prior to 10/19/88, Environmental Protection Commission 567—Ch 8]
567—11.1(427) Form. All requests for the department to certify air or water pollution control recycling property pursuant to Iowa Code section 427.1(19) shall be submitted on a form prescribed by the department. Through these forms, the department may request any information necessary to make a determination under 567—11.5(427).
[ARC 7945C, IAB 5/15/24, effective 6/19/24]
567—11.2(427) Time of submission. A request may be submitted at any time. Taxpayers are reminded that failure to dispatch a request sufficiently in advance of the February 1 deadline for filing with the assessing authority may cause the applicant to fail to qualify for the first possible annual exemption.
[ARC 7945C, IAB 5/15/24, effective 6/19/24]
567—11.3(427) Notice. The department shall notify the taxpayer of the decision within ten days of receipt of a complete request. The notice shall include either the certificate if the decision is to certify the property as requested, or a concise statement of reasons for denial if the decision is to deny the request or to certify a lesser portion of the property than requested. The determination of the department to deny or grant only a portion of the request may be appealed to the commission pursuant to 567—Chapter 7.
[ARC 7945C, IAB 5/15/24, effective 6/19/24]
567—11.4(427) Issuance. Upon the decision of the department or the commission on appeal to certify all or any portion of the property for which a request has been made, two copies of the certificate will be signed by the director or the director’s designee and mailed to the taxpayer. The certificate shall describe the property certified and state the date on which the department certified the property.
[ARC 7945C, IAB 5/15/24, effective 6/19/24]
567—11.5(427) Criteria for determining eligibility.
	11.5(1) General. Property that has been installed and is used primarily to meet an effluent standard, a water quality standard, or an emission standard or to control hydrocarbons, fugitive dust, odors or other air contaminants in a reasonably adequate manner shall be considered to be used primarily to control or abate pollution of the water or air of the state. Property that has been installed to meet a standard more stringent than an emission or water quality standard shall be considered to be used primarily to enhance the quality of the water or air of the state. Personal property or improvements to real property as defined by Iowa Code section 427A.1 or any portion of the property used primarily in the manufacturing process and resulting directly in the conversion of waste plastic, wastepaper products, waste paperboard, waste glass, or waste wood into new raw materials or products composed primarily of recycled material shall be considered recycling property. Each request will be considered in the context of its particular circumstances.
In the event that such property also serves other purposes or uses of productive benefit to the owner of the property, only such portion of the assessed valuation thereof as may reasonably be calculated to be necessary for and devoted to the control or abatement of pollution, to the enhancement of the quality of the air or water of this state, or for recycling shall be exempt from taxation.
	11.5(2) Denial. Property may be denied certification if it is not being operated in compliance with the rules of the department so as to effectively control or abate pollution or enhance the quality of the air or water of the state, or recycle property into new raw materials or products composed primarily of recycled material. Property that was constructed or installed without permits required from the department will be denied certification unless and until such time as the property has received after-the-fact approval from the department.
[ARC 7945C, IAB 5/15/24, effective 6/19/24]
These rules are intended to implement Iowa Code section 427.1(19).
[Filed emergency 6/3/83—published 6/22/83, effective 7/1/83]
[Filed emergency 11/14/86—published 12/3/86, effective 12/3/86]
[Filed 9/26/88, Notice 8/10/88—published 10/19/88, effective 11/23/88]
[Filed without Notice 10/22/93—published 11/10/93, effective 12/16/93]
[Filed 5/20/04, Notice 3/17/04—published 6/9/04, effective 7/14/04]
[Filed 12/12/06, Notice 10/11/06—published 1/3/07, effective 2/7/07]
[Filed ARC 7945C (Notice ARC 7222C, IAB 12/27/23), IAB 5/15/24, effective 6/19/24]