Iowa Administrative Code › Agency 567 - Environmental Protection Commission › Title I - General › Chapter 11 - Tax Certification of Pollution Control or Recycling Property › Rule 567-11.6 - Criteria for Determining Eligibility

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General.
Property which has been installed and is used
				primarily to meet an effluent standard, a water quality standard, an emission
				standard or to control hydrocarbons, fugitive dust, odors or other air
				contaminants in a reasonably adequate manner shall be considered to be used
				primarily to control or abate pollution of water or air of the state. Property
				which has been installed to meet a standard more stringent than an emission or
				water quality standard shall be considered to be used primarily to enhance the
				quality of the water or air of this state. Personal property or improvements to
				real property as defined by Iowa Code section
				427A1.
				or any portion of the property used primarily in the manufacturing process and
				resulting directly in the conversion of waste plastic, wastepaper products,
				waste paperboard, waste glass, or waste wood into new raw materials or products
				composed primarily of recycled material shall be considered recycling property.
				Each request will be considered in the context of its particular circumstances.
In the event that such property also serves other purposes or
				  uses of productive benefit to the owner of the property, only such portion of
				  the assessed valuation thereof as may reasonably be ca1culated to be necessary
				  for and devoted to the control or abatement of pollution, to the enhancement of
				  the quality of the air or water of this state, or for recycling shall be exempt
				  from taxation.
(2)
Denial.
Property may be denied certification if it is not
				being operated in compliance with the rules of the department so as to
				effectively control or abate pollution or enhance the quality of the air or
				water of the state, or recycle property into new raw materials or products
				composed primarily of recycled material. Property which was constructed or
				installed without permits required from the department will be denied
				certification unless and until such time as the property has received
				after-the-fact approval from the department.
(3)
Examples.
The following
				examples are illustrative and not determinative:
a.
Air - normally considered
				eligible.
(1) Inertial separators
				(cyclones, etc.).
(2) Wet
				collection devices (scrubbers).
(3)
				Electrostatic precipitators.
(4)
				Cloth filter collectors (baghouses).
(5) Direct fired afterburners.
(6) Catalytic afterburners.
(7) Gas adsorption equipment.
(8) Gas absorption equipment.
(9) Vapor condensers.
(10) Vapor recovery system.
(11) Floating roofs for storage
				tanks.
(12) Controlled flare
				stacks.
(13) Fugitive dust controls
				(such as enclosures or spray systems).
(14) Standby systems and spare parts such as
				cloth dust collector bags, nozzles and minor spare parts, required for the
				continuous operation of other pollution control property.
(15) Combinations of the above.
(16) Sampling or monitoring equipment for air
				contaminants for which there are standards where such equipment is owned and
				operated by the owner of the source of air contaminants, and the results from
				the use of such equipment are submitted to the department.