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

Mich. Comp. Laws § 324.5902 (2026)

Tax exemption certificate; application; contents; approval; notice; hearing; tax exemption.

✓ current as of July 2026
Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT


Act 451 of 1994


324.5902 Tax exemption certificate; application; contents; approval; notice; hearing; tax exemption.

Sec. 5902.

    (1)  An application for a pollution control tax exemption certificate shall be filed with the state tax commission in a manner and in a form as prescribed by the state tax commission. The application shall contain plans and specifications of the facility, including all materials incorporated or to be incorporated in the facility and a descriptive list of all equipment acquired or to be acquired by the applicant for the purpose of pollution control, together with the proposed operating procedure for the control facility.

    (2) Before issuing a certificate, the state tax commission shall seek approval of the department and give notice in writing by certified mail to the department of treasury and to the assessor of the taxing unit in which the facility is located or to be located, and shall afford to the applicant and the assessor an opportunity for a hearing. Tax exemption granted under this part shall be reduced to the extent of any commercial or productive value derived from any materials captured or recovered by any air pollution control facility as defined in this part.

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

PopularName Notes:

Act 451

PopularName Notes:

NREPA
Notes of Decisions
Cited in 10 cases, 2008–2019 · leading case: City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015).
Sort: Relevance Newest Treatment
City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015). · cites it 8× “Nothing in the language of MCL 324.5902 provides a specific time frame during which the Commission shall seek the MDEQ’s approval of certain equipment.”
DaimlerChrysler Corp. v. State Tax Comm'n, 482 Mich. 220 (Mich. 2008). · cites it 7× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). · cites it 4× “See MCL 324.5902; MCL 324.5903. If granted, the certificates exempt property from sales tax, use tax, and taxes levied under the General Property Tax Act (GPTA), MCL 211.”
Ford Motor Co. v. State Tax Comm'n (Mich. 2008). · cites it 4× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ford Motor Co. v. Michigan State Tax Comm'n (Mich. 2008). · cites it 4× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ford Motor Co v. Michigan State Tax Comm'n (Mich. 2008). · cites it 4× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ford Motor Co v. Michigan State Tax Comm'n (Mich. 2008). · cites it 4× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Daimlerchrysler Corp v. Michigan State Tax Comm (Mich. 2008). · cites it 4× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Daimlerchrysler Corp v. Michigan State Tax Comm (Mich. 2008). · cites it 4× “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ees Coke Battery LLC v. City of River Rouge (Mich. Ct. App. 2014). · cites it 4× “3702(2); MCL 324.5902. Further, both parts require that the “department” made specific findings regarding a facility.”
— Mich. Comp. Laws § 324.5902(1) — 8 cases
DaimlerChrysler Corp. v. State Tax Comm'n, 482 Mich. 220 (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). “See MCL 324.5902; MCL 324.5903. If granted, the certificates exempt property from sales tax, use tax, and taxes levied under the General Property Tax Act (GPTA), MCL 211.”
Ford Motor Co. v. State Tax Comm'n (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ford Motor Co. v. Michigan State Tax Comm'n (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ford Motor Co v. Michigan State Tax Comm'n (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
— Mich. Comp. Laws § 324.5902(2) — 10 cases
City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015). “Nothing in the language of MCL 324.5902 provides a specific time frame during which the Commission shall seek the MDEQ’s approval of certain equipment.”
DaimlerChrysler Corp. v. State Tax Comm'n, 482 Mich. 220 (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). “See MCL 324.5902; MCL 324.5903. If granted, the certificates exempt property from sales tax, use tax, and taxes levied under the General Property Tax Act (GPTA), MCL 211.”
Ford Motor Co. v. State Tax Comm'n (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Ford Motor Co. v. Michigan State Tax Comm'n (Mich. 2008). “[28] Under MCL 324.5902(1), a petitioner sends an application for a tax- exemption certificate to the STC.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.