North Carolina Administrative Code › Title 15A - Environmental Quality › Chapter 13 - SOLID WASTE MANAGEMENT › Subchapter B - SOLID WASTE MANAGEMENT › Section .1500 - STANDARDS FOR SPECIAL TAX TREATMENT OF RECYCLING AND RESOURCE RECOVERY EQUIPMENT AND FACILITIES › Section 13B .1502 - APPLICABILITY AND APPLICATION REQUIREMENTS

Current through Register Vol. 39, No. 2, July 15, 2024
(a)
				  The rules of this Section shall apply only to the qualification of personal
				  property, such as equipment, or for real property, such as areas within a
				  building, land area, or portions thereof, for tax certification by the
				  Department in accordance with
				  G.S.
				  105-275(8)(b) and
				  G.S.
				  130A-294(a)(3). Nothing in
				  the rules of this Section shall interpret, establish, or supersede the
				  requirements for tax exemption established or enforced by the county assessor,
				  or any other requirements of Chapter 105 of the General Statutes.
(b) The rules of this Section shall not apply
				  to the certification of real or personal property that is required for air or
				  water pollution abatement by a permit issued by the Department, or that is used
				  in a process that is regulated by a permit issued by the Department's Division
				  of Water Resources or the Division of Air Quality.
(c) An applicant for a tax certification for
				  real and personal property used in recycling or resource recovery shall submit
				  one electronic copy of an application to the Department. The applicant shall
				  submit a copy of the application to the county assessor in accordance with the
				  requirements of the county assessor. The applicant shall provide a copy of the
				  application to the person responsible for management, operation, and
				  maintenance of the requested property. The application form may be accessed on
				  the Department's website at
https://deq.nc.gov/about/divisions/waste-management/solid-waste-section/tax-certification
.
				  The application shall be signed by the applicant and the person receiving the
				  benefit of the tax exemption.
(d)
				  An application for tax certification shall contain the following information:
(1) the applicant name, address, phone
				  number, and email address;
(2) the
				  name, address, and phone number for the location of the requested
				  property;
(3) the name, phone
				  number, and email address for the person responsible for management, operation,
				  and maintenance of the requested property;
(4) the name, phone number, and email address
				  of the person filling out the application;
(5) a description of facility operations,
				  including the following information:
(A) the
				  types of business conducted at the facility location, such as manufacturing,
				  retail, solid waste management, recycling, or resource recovery;
(B) the type and source of recyclable
				  material that is received at the facility for resource recovery, or recovered
				  material that is received at the facility for recycling;
(C) a description of the recycling or
				  resource recovery process showing the steps involved in the process, which may
				  be in the form of a flow chart or a narrative; and
(D) the intended destination of any solid
				  waste, recovered material, or new material leaving the facility;
(6) the following information for
				  each item of personal property for which certification is requested:
(A) name, make, and model number;
(B) a unique identification number that is
				  affixed to the personal property, such as a serial number, vehicle
				  identification number, or asset number;
(C) the cost or value at the time of
				  acquisition;
(D) the year of
				  acquisition, provided as the last two-digits of a four-digit year;
(E) a description of how the personal
				  property is used for recycling or resource recovery;
(F) the percent of time the personal property
				  is used for recycling or resource recovery; and
(G) the vehicle registration or the invoice
				  from the purchase of the personal property if the personal property is a
				  vehicle, trailer, or container that will be in use off-site at the time of
				  inspection by the Department. If an invoice is required to be submitted and the
				  trailer or container has no serial number that can be matched to the invoice,
				  the invoice number from the purchase of the trailer or container may be used as
				  the unique identification number required by Part (B) of this
				  Subparagraph;
(7) the
				  following information for the real property for which certification is
				  requested:
(A) a facility drawing and aerial
				  map outlining the recycling or resource recovery areas, including the
				  measurements of these areas;
(B) a
				  description of the real property, including the parcel number of the land and
				  the requested square footage of the facility space and the acreage of the land
				  areas; and
(C) a description of how
				  the areas are used for recycling or resource recovery;
(8) a copy of any notice of violation issued
				  by the Department for violations of G.S. 113A, 130A, or 143, or the rules
				  adopted under G.S. 113A, 130A, or 143 that are under the authority of the
				  Department to administer or enforce, if the applicant has not complied with the
				  requirements of the notice of violation at the time of application
				  submittal;
(9) if the real or
				  personal property is under a lease agreement, the contact information for the
				  lessor and lessee stated in the agreement, the expiration date of the lease
				  agreement, and a copy of the executed lease agreement and amendments signed by
				  the lessor and lessee; and
(10) a
				  list of permit numbers for permits issued by the Department, or a unit of local
				  government under delegated authority by the Department, in accordance with G.S.
				  113A, 130A, and 143 and the rules adopted under G.S. 113A, 130A, and 143. The
				  Department may request a copy of the permit if it is necessary to determine
				  compliance with the rules of this Section.