19-2-125.   Action on application for certification.
     (1) (a) The board shall certify the facility if, after consulting with the State Tax Commission, the board finds that:
     (i) a pollution control facility or a part of a pollution control facility, for which application is made under Section 19-2-124:
     (A) was or is to be erected, constructed, acquired, or installed; and
     (B) is designed and is being operated or will operate primarily to prevent, control, or reduce air or water pollution; and
     (ii) the applicant qualifies under Section 19-2-124.
     (b) If one or more facilities constitute an operational unit, the board may certify those facilities under one certificate.
     (2) (a) The board and the State Tax Commission shall act on an application under Section 19-2-124 before the 120th day after filing.
     (b) Failure of the board and the State Tax Commission to timely act constitutes automatic acceptance of the application and the board shall furnish a certificate to the applicant on demand.

Amended by Chapter 30, 2008 General Session
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Last revised: Thursday, May 28, 2009