No. 41230 (5-year Review): Rule R307-120. General Requirements:Tax Exemption for Air Pollution Control Equipment

DAR File No.: 41230
Filed: 01/27/2017 09:30:39 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Rule R307-120 was enacted by the Utah Air Quality Board under Section 19-2-127. Section 19-12-127 is no longer in the Utah Code, but the Air Quality Board still has the authority to amend Rule R307-120 under the Pollution Control Act found in Section 19-12-305. Rule R307-120 provides the process for evaluating and applying for certification for tax exempt status for pollution control equipment.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

The rule was amended once since the last five-year review, and there were no comments supporting or opposing the rule.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The rule should be continued because it implements the procedures related to the statutory right to receive a tax exemption for certain pollution control equipment.

The full text of this rule may be inspected, during regular business hours, at the Office of Administrative Rules, or at:

Environmental Quality
Air QualityRoom Fourth Floor
195 N 1950 W
SALT LAKE CITY, UT 84116-3085

Direct questions regarding this rule to:

• Ryan Stephens at the above address, by phone at 801-536-4419, by FAX at 801-536-0085, or by Internet E-mail at [e-mail]

Effective:

01/27/2017

Authorized by:

Bryce Bird, Director

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