298.392 QUALIFICATION OF AGGLOMERATING FACILITIES; PROCEDURE AND
ORDER.
An agglomerating facility shall be or become subject to taxation under sections
298.391 to
298.396 after it shall have been approved as such by order of the commissioner. Request for such
approval shall be in writing and shall contain a description of the facility, together with such
additional information and supporting data as the commissioner may require. The commissioner
may make reasonable rules not inconsistent herewith prescribing the form of such requests.
On determining that the facility, which may include existing structures, buildings, machinery,
equipment, tools and supplies, qualifies as an agglomerating facility under sections
298.391
to
298.396, the commissioner shall by order approve the same as such and the facility shall
thereupon become subject to the provisions of sections
298.391 to
298.396.
History: 1965 c 893 s 2; 1985 c 248 s 70; 1986 c 444