(1) The following may apply to the director for certification of a pollution control facility erected, constructed, installed, or acquired, or to be erected, constructed, installed, or acquired: (a) an owner, including a contract purchaser, of a trade or business that includes a pollution control facility; (b) a person who, as a lessee or in accordance with an agreement, conducts a trade or business that includes a pollution control facility; or (c) a person who operates a pollution control facility in accordance with an agreement with a person described in Subsection (1)(a) or (b).

(a) an owner, including a contract purchaser, of a trade or business that includes a pollution control facility;

(b) a person who, as a lessee or in accordance with an agreement, conducts a trade or business that includes a pollution control facility; or

(c) a person who operates a pollution control facility in accordance with an agreement with a person described in Subsection (1)(a) or (b).

(2) A person may file an application under this section after: (a) the person enters into a firm construction contract with another person; or (b) construction has commenced.

(a) the person enters into a firm construction contract with another person; or

(b) construction has commenced.

(3) An application for certification under this section shall: (a) be in a form the director prescribes; and (b) contain: (i) a description of the pollution control facility; (ii) for a purchase or lease of property, a part, a product, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201, a description of the property, part, product, or service; (iii) the existing or proposed operation procedure for the pollution control facility; and (iv) a statement of the purpose served or to be served by the pollution control facility.

(a) be in a form the director prescribes; and

(b) contain: (i) a description of the pollution control facility; (ii) for a purchase or lease of property, a part, a product, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201, a description of the property, part, product, or service; (iii) the existing or proposed operation procedure for the pollution control facility; and (iv) a statement of the purpose served or to be served by the pollution control facility.

(i) a description of the pollution control facility;

(ii) for a purchase or lease of property, a part, a product, or a service for which a person seeks to claim a sales and use tax exemption under Section 19-12-201, a description of the property, part, product, or service;

(iii) the existing or proposed operation procedure for the pollution control facility; and

(iv) a statement of the purpose served or to be served by the pollution control facility.

(4) The director may require an application to contain additional information the director finds necessary to determine whether to grant certification under Section 19-12-303.

(5) This section does not apply to the certification of freestanding pollution control property.