Part 37 - WATER POLLUTION CONTROL FACILITIES; TAX EXEMPTION
- Section 324.3701 - Definitions
- Section 324.3702 - Tax exemption certificate; application; filing; manner; form; notice; hearing
- Section 324.3703 - Issuance of certificate; grounds; effective date
- Section 324.3704 - Exemption of facility from real and personal property taxes; exemption of certain tangible personal property from sales and use taxes; statement in certificate
- Section 324.3705 - Tax exemption certificate; issuance; mailing to applicant, local tax assessors, and department of treasury; filing; notice of refusal of certificate
- Section 324.3706 - Tax exemption certificate; modification or revocation; grounds; notice and hearing; statute of limitations
- Section 324.3707 - Tax exemption certificate; appeal
- Section 324.3708 - State tax commission; rules