Part 59 - AIR POLLUTION CONTROL FACILITY; TAX EXEMPTION
- Section 324.5901 - "Facility" defined
- Section 324.5902 - Tax exemption certificate; application; contents; approval; notice; hearing; tax exemption
- Section 324.5903 - Tax exemption certificate; findings of department; notice to state tax commission; issuance and effective date of certificate
- Section 324.5904 - Tax exemptions; statement in certificate
- Section 324.5905 - Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and treasury department; filing; notice of refusal
- Section 324.5906 - Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations
- Section 324.5907 - Tax exemption certificate; refusal; appeal
- Section 324.5908 - State tax commission; rules; administration of part