Michigan Laws 211.1156 – Issuance of certificate; effective date; maintenance of records
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Terms Used In Michigan Laws 211.1156
- Applicant: means an owner or lessee of a qualified facility. See Michigan Laws 211.1152
- certificate: means a certificate issued under section 6. See Michigan Laws 211.1152
- Commission: means the state tax commission created by 1927 PA 360, MCL 209. See Michigan Laws 211.1152
- qualified facility: means a facility, whether owned or leased, that when constructed and placed in service is located in a solar energy district and that uses or will use solar energy as the sole source for the generation of at least 2 megawatts of nameplate capacity, alternating current, including any solar modules, inverter, racks, tracking, on-site battery storage systems if identified in the application pursuant to section 4(1)(a), controls, electric interface, and all components that are positioned up to, and including, the inversion of the current delivered from the facility. See Michigan Laws 211.1152
- Qualified local governmental unit: means a city, village, or township. See Michigan Laws 211.1152
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Taxable value: means the value determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1152
(1) Not more than 90 days after receipt of a copy of a complete application and resolution approving the application adopted under section 5, the commission shall approve the application if it determines that the qualified facility complies with all provisions of this act. Placement of a qualified facility in service after the date of application under section 4 does not disqualify the facility from receiving approval by a qualified local governmental unit under section 5 or by the commission under this section.
(2) Following approval of the application by the legislative body of the qualified local governmental unit and the commission, the commission shall issue to the applicant a certificate in the form the commission determines, which must contain all of the following:
(a) The address of the real property on which the qualified facility is located.
(b) The time schedule for undertaking and completing the qualified facility.
(c) A statement that unless revoked as provided in this act, the certificate will remain in force for the period stated in the certificate.
(d) A statement of the estimated taxable value of the qualified facility for the tax year immediately preceding the effective date of the certificate after deducting the taxable value of the land as determined under section 4(4).
(3) The effective date of the certificate is the December 31 immediately following the date of issuance of the certificate.
(4) The commission shall file with the clerk of the qualified local governmental unit a copy of the certificate, and the commission shall maintain a record of all certificates filed. The commission shall also send, by certified mail, a copy of the certificate to the applicant and the assessor of the local tax collecting unit in which the qualified facility is located.