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FAQ
  Industrial Facility Exemption
Can a decision of the State Tax Commission regarding an Industrial Facilities Exemption Certificate be appealed?
 
Answer:
Section 20 of Act 198 of 1974 states the following:

Sec. 20. A party aggrieved by the issuance or refusal to issue, revocation, transfer, or modification of an industrial facilities exemption certificate may appeal from the finding and order of the commission in the manner and form and within the time provided by Act No. 306 of the Public Acts of 1969, as amended. (Note: Act 306 of 1969 is the Administrative Procedures Act.) Specifically, sections 101 through 106 of the Administrative Procedures Act, MCL 24.301 through MCL 24.306. provides for an appeal to the circuit court.

(This answer was revised on May 15, 2002.)


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