Mich. Comp. Laws » Michigan Compiled Laws / Chapter 324 / Act 451 of 1994

Mich. Comp. Laws § 324.5901

“Facility” defined.

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NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT


Act 451 of 1994


324.5901 “Facility” defined.

Sec. 5901.

    As used in this part, "facility" means machinery, equipment, structures, or any part or accessories of machinery, equipment, or structures, installed or acquired for the primary purpose of controlling or disposing of air pollution that if released would render the air harmful or inimical to the public health or to property within this state. Facility includes an incinerator equipped with a pollution abatement device in effective operation. Facility does not include an air conditioner, dust collector, fan, or other similar facility for the benefit of personnel or of a business. Facility also means the following, if the installation was completed on or after July 23, 1965:

    (a) Conversion or modification of a fuel burning system to effect air pollution control. The fuel burner portion only of the system is eligible for tax exemption.

    (b) Installation of a new fuel burning system to effect air pollution control. The fuel burner portion only of the system is eligible for tax exemption.

    (c) A process change involving production equipment made to satisfy the requirements of part 55 and rules promulgated under that part. The maximum cost allowed shall be 25% of the cost of the new process unit but shall not exceed the cost of the conventional control equipment applied on the basis of the new process production rate on the preexisting process.

History: Add. 1995, Act 60, Imd. Eff. May 24, 1995

PopularName Notes:

Act 451

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NREPA
Notes of Decisions
Cited in 12 cases, 2007–2019 · leading case: DaimlerChrysler Corp. v. State Tax Commission
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DaimlerChrysler Corp. v. State Tax Commission (2008) mich · cites it 68× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
City of Sterling Heights v. Chrysler Group, LLC (2015) michctapp · cites it 12× “A facility must meet the requirements of both MCL 324.5901 and MCL 324.5903 to qualify for an exemption certificate.”
Ford Motor Co. v. State Tax Commission (2007) michctapp · cites it 9× “Specifically, they require us to determine whether certain equipment installed by Ford Motor Company (Ford), DaimlerChrysler Corporation (DC), and Detroit Diesel Corporation (DD) qualifies for tax exemptions under part 59 of the NREPA, MCL 324.5901 et seq., because the equipment…”
Ford Motor Company v. State Tax Commission (2008) mich · cites it 33× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Company v. Michigan State Tax Commission (2008) mich · cites it 33× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Co v. Michigan State Tax Commission (2008) mich · cites it 33× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Co v. Michigan State Tax Commission (2008) mich · cites it 33× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Daimlerchrysler Corp v. Michigan State Tax Comm (2008) mich · cites it 33× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Daimlerchrysler Corp v. Michigan State Tax Comm (2008) mich · cites it 33× “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
City of Sterling Heights v. Chrysler Group LLC (2015) michctapp · cites it 6× “I am aware of no definition of the term “equipment” that would make it synonymous with the term “facility,” as defined in MCL 324.5901. To the contrary, MCL 324.5901 defines “facility” to mean “machinery, equipment, structures, or any part or accessories of machinery, equipment,…”
City of River Rouge v. Dte Electric Company (2019) michctapp · cites it 2× “Respondents, DTE Electric Company (DTE) and EES Coke Battery, LLC (EES), appeal by leave granted1 the circuit court’s order setting aside a decision of the State Tax Commission (STC), which approved six tax exemption certificates issued pursuant to Part 59 of the Natural…”
Ees Coke Battery LLC v. City of River Rouge (2014) michctapp · cites it 2× “Const 1 MCL 324.5901 et seq. 2 MCL 324.3701 et seq.”
— Mich. Comp. Laws § 324.5901(c) — 7 cases
DaimlerChrysler Corp. v. State Tax Commission (2008) mich “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Company v. State Tax Commission (2008) mich “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Company v. Michigan State Tax Commission (2008) mich “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Co v. Michigan State Tax Commission (2008) mich “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
Ford Motor Co v. Michigan State Tax Commission (2008) mich “4 MCL 324.5901 et seq. 5 MCL 324.101 et seq.”
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