Michigan Compiled Laws
Mich. Comp. Laws § 324.5905 (2026)
Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and treasury department; filing; notice of refusal.
✓ current as of July 2026
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NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT
Act 451 of 1994
324.5905 Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and treasury department; filing; notice of refusal.
Sec. 5905.
The state tax commission shall send an air pollution control tax exemption certificate, when issued, by certified mail to the applicant, and certified copies by certified mail to the assessor of the taxing unit in which any property to which the certificate relates is located or to be located and to the department of treasury, which copies shall be filed of record in their offices. Notice of the state tax commission's refusal to issue a certificate shall be sent by certified mail to the applicant, to the department of treasury, and to the assessor.
History: Add. 1995, Act 60, Imd. Eff. May 24, 1995
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NREPANotes of Decisions
Cited in 1
case, 2019–2019 · leading case: City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019).
City of River Rouge v. Dte Elec. Co. (Mich. Ct. App. 2019). “MCL 324.5905. 5 As this Court explained in Sterling Heights v Chrysler Grp, LLC, 309 Mich App 676, 686-687 ; 873 NW2d 342 (2015): In a 2011 appropriations act, the Legislature directed the MDEQ to “enter into a memorandum of understanding with the department of treasury to…”
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