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Industrial Facility Exemption
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Can an Industrial Facilities Exemption Certificate be revoked?
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Answer:
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Section 15 of Public Act 198 of 1974 provides for revocation of Industrial Facility Exemption Certificates.
Section 15(1) addresses requests for revocations initiated by the holder of the certificate.
Section 15(2) addresses requests for revocation initiated by the local governmental unit. Section 15(2) lists specific reasons why an Industrial Facilities Exemption Certificate may be revoked by the local governmental unit. In either case, only the STC has the authority to revoke a certificate.
A party aggrieved by a revocation by the STC may appeal the revocation under the provisions of the Administrative Procedures Act (APA). The APA provides that a request for a rehearing of an STC decision should be filed (in writing) within 60 days from the date that the STC mailed the notice of revocation.
In a related matter, section 13(2) of PA 198 of 1974 provides for automatic termination of an Industrial Facilities Exemption Certificate when the industrial facility tax on real property has not been paid. Please see section 13 of PA 198 of 1974 for the procedure to be followed.
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