Agenda - 06-05-2018 8-d - Refund Request – Sports Endeavors, Inc.

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5/18/2018 https://www.ncleg.net/gascripts/ statutes /statutelookup.pl ?statute= 105 -275 owned by public or private utilities built and installed primarily for the APose of providing sewer service to areas that are predominantly residential in character or areas that lie outside territory already having sewer service), if the Department of Environmental Quality or a local air pollution control program for air- cleaning devices located in an area where the Environmental Management Commission has certified a local air pollution control program pursuant to G.S. 143 - 215.112 furnishes a certificate to the tax supervisor of the county in which the property is situated or to be situated stating that the Environmental Management Commission or local air pollution control program has found that the described property: 1. Has been or will be constructed or installed; 2. Complies with or that plans therefor which have been submitted to the Environmental Management Commission or local air pollution control program indicate that it will comply with the requirements of the Environmental Management Commission or local air pollution control program; 3. Is being effectively operated or will, when completed, be required to operate in accordance with the terms and conditions of the permit, certificate of approval, or other document of approval issued by the Environmental Management Commission or local air pollution control program; and 4. Has or, when completed, will have as its primary rather than incidental purpose the reduction of water pollution resulting from the discharge of sewage and waste or the reduction of air pollution resulting from the emission of air contaminants. al. Sub- subdivision a. of this subdivision shall not apply to an animal waste management system, as defined in G.S. 143 - 215,1013, unless the Environmental Management Commission determines that the animal waste management system will accomplish all of the following: 1. Eliminate the discharge of animal waste to surface waters and groundwater through direct discharge, seepage, or runoff. 2. Substantially eliminate atmospheric emissions of ammonia. 3. Substantially eliminate the emission of odor that is detectable beyond the boundaries of the parcel or tract of land on which the farm is located. 4. Substantially eliminate the release of disease - transmitting vectors and airborne pathogens. 5. Substantially eliminate nutrient and heavy metal contamination of soil and groundwater. b. Real or personal property that is used or, if under construction, is to be used exclusively for recycling or resource recovering of or from solid waste, if the Department of Environmental Quality furnishes a certificate to the tax supervisor of the county in which the property is situated stating the Department of Environmental Quality has found that the described property has been or will be constructed or installed, complies or will comply with the rules of the Department of Environmental Quality, and has, or will have as its primary purpose recycling or resource recovering of or from solid waste. C. Tangible personal property that is used exclusively, or if being installed, is to be used exclusively, for the prevention or reduction of cotton dust inside a textile plant for the protection of the health of the employees of the plant, in accordance with occupational safety and health standards adopted by the State of North Carolina pursuant to Article 16 of G.S. Chapter 95. Notwithstanding the exclusive use requirement of this sub - subdivision, all parts of a ventilation or air conditioning system that are integrated into a system used for the prevention or reduction of cotton dust, except for chillers and cooling towers, are excluded from taxation under this sub- subdivision. The Department of Revenue shall adopt guidelines to assist the tax supervisors in administering this exclusion. https : / /www.nclog.neUgascripts/ statutes /statuteIookup.pI ?statute= 105 -275 2/7