{"data":{"id":"us-mi/mich.-comp.-laws-324.5901","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 324.5901","heading":"“Facility” defined.","body":"Sec. 5901.\n\nAs used in this part, \"facility\" means machinery, equipment, structures, or any part or accessories of machinery, equipment, or structures, installed or acquired for the primary purpose of controlling or disposing of air pollution that if released would render the air harmful or inimical to the public health or to property within this state. Facility includes an incinerator equipped with a pollution abatement device in effective operation. Facility does not include an air conditioner, dust collector, fan, or other similar facility for the benefit of personnel or of a business. Facility also means the following, if the installation was completed on or after July 23, 1965:\n\nConversion or modification of a fuel burning system to effect air pollution control. The fuel burner portion only of the system is eligible for tax exemption.\n\nInstallation of a new fuel burning system to effect air pollution control. The fuel burner portion only of the system is eligible for tax exemption.\n\nA process change involving production equipment made to satisfy the requirements of part 55 and rules promulgated under that part. The maximum cost allowed shall be 25% of the cost of the new process unit but shall not exceed the cost of the conventional control equipment applied on the basis of the new process production rate on the preexisting process.","path":["MI Code","Chapter 324","Act Act-451-of-1994"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-5901","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"98e5edff80ed58d6d4affb19ed400d7c3dfcf5e1fba6235ff262f0acbf77cc5d","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-324.5708","next":"us-mi/mich.-comp.-laws-324.5902"},"notice":"GroundRules: Original legal text. Not legal advice."}