AN
ACT Relating to allowing continued use of pollution control tax credits after
facilities have been modified to maintain effective pollution control; amending
RCW 82.34.100; and repealing RCW 82.34.080.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.34.100 and 1988 c 127 s 37 are each amended to read as follows:
(1)
The department of ecology, after notice to the department and the applicant and
after affording the applicant an opportunity for a hearing, shall, on its own
initiative or on complaint of the local or regional air pollution control
agency in which an air pollution control facility is located, or is expected to
be located, revise the prior findings of the appropriate control agency
whenever any of the following appears:
(((1)))
(a) The certificate or supplement thereto was obtained by fraud or
misrepresentation, or the holder of the certificate has failed substantially
without good cause to proceed with the construction, reconstruction,
installation or acquisition of a facility or without good cause has failed
substantially to operate the facility for the purpose specified by the
appropriate control agency in which case the department shall modify or revoke
the certificate. If the certificate and/or supplement are revoked, all
applicable taxes from which an exemption has been secured under this chapter or
against which the credit provided for by this chapter has been claimed shall be
immediately due and payable with the maximum interest and penalties prescribed
by applicable law. No statute of limitations shall operate in the event of
fraud or misrepresentation.
(((2)))
(b) The facility covered by the certificate or supplement thereto is no
longer operated primarily for the purpose of the control or reduction of water
pollution or the control, capture, and removal of pollutants from the air, as
the case may be, or is no longer suitable or reasonably adequate to meet the
intent and purposes of chapter 70.94 RCW or chapter 90.48 RCW, in which case
the certificate shall be modified or revoked.
(2)
A certificate, or supplement thereto, issued pursuant to RCW 82.34.030 may not
be revoked if:
(a)
The facility is modified, but is still operated primarily for the purpose of
the control or reduction of water pollution or the control, capture, and
removal of pollutants from the air and is reasonably adequate to meet the
intent and purposes of chapter 70.94 or 90.48 RCW;
(b)
The facility is replaced by a new or different facility that is still operated
primarily for the purpose of the control or reduction of water pollution or the
control, capture, and removal of pollutants from the air and is reasonably
adequate to meet the intent and purposes of chapter 70.94 or 90.48 RCW;
(c)
The facility is modified or removed as a result of an alteration of the
production process and the alteration results in reasonably adequate compliance
with the intent and purposes of chapter 70.94 or 90.48 RCW;
(d)
The industrial, manufacturing, waste disposal, utility, or other commercial
establishment in which the facility was installed ceases operations and the
cessation of operation results in reasonably adequate compliance with the
intent and purposes of chapter 70.94 or 90.48 RCW;
(e)
Part of an industrial, manufacturing, waste disposal, utility, or other
commercial establishment in which the facility was installed ceases operations
and the cessation of operation results in reasonably adequate compliance with
the intent and purposes of chapter 70.94 or 90.48 RCW; or
(f)
The industrial, manufacturing, waste disposal, utility, or other commercial
establishment in which the facility was installed is altered and the alteration
results in reasonably adequate compliance with the intent and purposes of
chapter 70.94 or 90.48 RCW.
(3)
Upon the date of mailing by certified mail to the certificate holder of notice
of the action of the department modifying or revoking a certificate or
supplement, the certificate or supplement shall cease to be in force or shall
remain in force only as modified.
NEW SECTION. Sec. 2. RCW
82.34.080 and 1981 2nd ex.s. c 9 s 4 & 1967 ex.s. c 139 s 8
are each repealed.
