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Printer Friendly    Text Version  Email Page < Back to Taxes Page   Industrial Facility Exemption   What is the difference between an Industrial Development District and a Plant Rehabilitation District?   Do you recommend that a PRD include only the project that is currently being rehabilitated?   What is Industrial Property?   What constitutes obsolescence?   Can a local unit refuse to establish an industrial development district or a plant rehabilitation district?   Is there a procedure for dissolving an industrial development district or a plant rehabilitation district?   Is there a limit on the amount of an application fee which may be charged by a local unit of government for the cost of processing the application for an IFEC?   Are there provisions in the application process which are time sensitive?   Is there a limit on the amount of time that an applicant can take to complete a project?   What happens when the cost of a project or the size of a project turns out to be greater than was stated on the original application?   Can a replacement facility which is real property include more floor space than the original obsolete facility?   What is the starting date of an Industrial Facilities Exemption Certificate (IFEC)?   Is it possible for an industrial facilities exemption certificate to remain in effect for more than 12 years?   Why is a certificate sometimes issued by the STC for a longer period than was approved by the local unit?   Why are the dollar amounts on some Industrial Facilities Exemption Certificates different from what was applied for?   Why are some projects approved by the STC as new facilities even though they were submitted as rehabilitation facilities?   Can the ending date of a certificate be changed after it is issued by the STC?   If an IFT certificate is granted for less than 12 years as provided by section 16a of the Act, can the term of the certificate be extended?   What types of equipment qualify as new industrial property as defined in section 2(4) of PA 198 of 1974?   How is the tax computed for a replacement facility?   How is the tax computed for a new facility?   Can a decision of the State Tax Commission regarding an Industrial Facilities Exemption Certificate be appealed?   What are some of the special provisions which apply to speculative buildings?   Can an Industrial Facility Exemption Certificate be transferred to a new owner?   Can an Industrial Facilities Exemption Certificate be revoked?   If a company announces that it will cease operations in the coming year, will the STC approve the revocation of that company's IFEC for the tax day prior to the actual cessation of operations?   Can an application for an IFT exemption include equipment/devices which are also going to be submitted for an Air or Water Pollution Control Exemption?

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