A qualified taxpayer must be a taxpayer who owns or leases the eligible property, and must certify that the Department of Environmental Quality (DEQ) has not sued or issued a unilateral order to the taxpayer pursuant to part 201 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.20101 to 324.20142, to compel response activity on or to the eligible property. In addition, DEQ may not have expended any state funds for response activity to the property and then demanded reimbursement from the taxpayer.