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

Mich. Comp. Laws § 324.5903 (2026)

Tax exemption certificate; findings of department; notice to state tax commission; issuance and effective date of certificate.

✓ current as of July 2026
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NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT


Act 451 of 1994


324.5903 Tax exemption certificate; findings of department; notice to state tax commission; issuance and effective date of certificate.

Sec. 5903.

    If the department finds that the facility is designed and operated primarily for the control, capture, and removal of pollutants from the air, and is suitable, reasonably adequate, and meets the intent and purposes of part 55 and rules promulgated under that part, the department shall notify the state tax commission, which shall issue a certificate. The effective date of the certificate is the date on which the certificate is issued.

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

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Act 451

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NREPA
Notes of Decisions
Cited in 12 cases, 2007–2019 · leading case: City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015).
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City of Sterling Heights v. Chrysler Grp., LLC, 873 N.W.2d 342 (Mich. Ct. App. 2015). · cites it 17× “5901 and MCL 324.5903 to qualify for an exemption certificate.”
DaimlerChrysler Corp. v. State Tax Comm'n, 482 Mich. 220 (Mich. 2008). · cites it 38× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
Ford Motor Co. v. State Tax Comm'n, 732 N.W.2d 591 (Mich. Ct. App. 2007). · cites it 7× “5901, “designed and operated primarily for the control, capture, and re *111 moval of pollutants from the air,” see MCL 324.5903. 1 We conclude that the equipment identified as “test cells” in these appeals qualifies for a tax exemption, but that the “engine line” operated by DD…”
Ford Motor Co. v. State Tax Comm'n (Mich. 2008). · cites it 19× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
Ford Motor Co. v. Michigan State Tax Comm'n (Mich. 2008). · cites it 19× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
Ford Motor Co v. Michigan State Tax Comm'n (Mich. 2008). · cites it 19× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
Ford Motor Co v. Michigan State Tax Comm'n (Mich. 2008). · cites it 19× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
Daimlerchrysler Corp v. Michigan State Tax Comm (Mich. 2008). · cites it 19× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
Daimlerchrysler Corp v. Michigan State Tax Comm (Mich. 2008). · cites it 19× “14 MCL 324.5903 (emphasis added). 15 Webster’s Universal College Dictionary (1997).”
City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). · cites it 7× “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.”
Ees Coke Battery LLC v. City of River Rouge (Mich. Ct. App. 2014). · cites it 5× “Similarly, with respect to air pollution control facilities, MCL 324.5903 provides: 4 MCL 324.3701, which applies to water pollution control facilities, defines a “facility” as “any disposal system, including disposal wells, or any treatment works, appliance, equipment,…”
City of Sterling Heights v. Chrysler Grp. LLC (Mich. Ct. App. 2015). · cites it 3× “5501 et seq] and rules promulgated under that part,” MCL 324.5903 (emphasis added).4 I fully appreciate that there may be a value in “streamlining” processes, and that budgetary restraints may provide added incentive for such streamlining.”
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