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12/10/75 MEIJER v. STATE TAX COMMISSION

December 10, 1975

MEIJER, INC.
v.
STATE TAX COMMISSION



Appeal from Kent, Stuart Hoffius, J.

T. M. Burns, P. J., and V. J. Brennan and M. F. Cavanagh, JJ.

SYLLABUS BY THE COURT

1. Taxation -- Exemptions -- Air Pollution Control -- Statutes -- Baling and Compacting Waste -- Primary Purpose.

A baling and compacting facility for the disposal of waste is a facility within the meaning of the tax exemption of air pollution control facilities act where the primary reason for the acquisition of the balers and compactors was to abate air pollution in order to comply with state and local air pollution standards (MCLA 336.1 et seq.; MSA 7.793[1] et seq.).

2. Taxation -- Exemptions -- Air Pollution Control -- Statutes -- Elements for Exemption.

To qualify for tax exemption a pollution control facility must (1) be designed and operated primarily for the control, capture and removal of pollutants from the air, (2) be suitable, reasonably adequate, and (3) promote the goals of the Air Pollution Act (MCLA 336.3; MSA 7.793[3], MCLA 336.11 et seq.; MSA 14.58[1] et seq.).

3. Taxation -- Statutes -- Air Pollution Control -- Facilities -- Units -- Primary Purpose -- Tax Exemption.

The tax exemption of air pollution control facilities act does not state that the individual units or equipment which make up a facility must be designed and operated primarily for pollution control or be devices which remove pollutants from the air; the act requires only that the facility itself be operated primarily for pollution control reasons.

4. Taxation -- Statutes -- Legislature -- Intent -- Air Pollution Control -- Tax Exemption -- Waste Disposal.

The replacement of polluting incinerators with a method of waste disposal which completely eliminates pollution is an act which the Legislature intended for consideration of tax exemption under the air pollution tax exemption act (MCLA 336.1 et seq.; MSA 7.793[1] et seq.).

5. Taxation -- Exemptions -- Air Pollution Control -- Commercial Value -- Reduction of Exemption -- Costs of Operators.

A tax exemption for the construction of air pollution control facilities must be reduced to the extent of any commercial or productive value derived from any materials captured or recovered by the facility without regard for the costs of operating the facility.

The opinion of the court was delivered by: Cavanagh

Petition by Meijer, Inc. before the State Tax Commission for a tax exemption certificate for the construction of an air pollution control facility. Exemption denied. Petitioner appealed to the circuit court which reversed the commission and ...


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