(1) Within twelve months after the date of acquisition of an ownership or lease interest, a person owning or leasing property may file a request for certification of such property as pollution control equipment with the division on forms prescribed by the division.
At any time after the filing of a request for certification pursuant to subsection (1) ofthis section and prior to a determination, the division may schedule a conference with the applicant to obtain further information relevant to the determination of eligibility for certification as pollution control equipment.
Within six months after the filing of a request pursuant to subsection (1) of thissection, the division shall determine the eligibility of such property as pollution control equipment and shall certify its determination to the applicant and the executive director of the department of revenue. The division may certify as pollution control equipment all of the property for which a request has been filed pursuant to subsection (1) of this section, specified portions of the property, or none of the property. In making its determination, the division shall consider any available and pertinent information.
If the division denies a request for certification in whole or in part, the applicant mayfile with the division a written objection to the determination within thirty days after receipt of written notice of the determination. If a written objection is filed, the division shall grant the applicant a hearing in accordance with section 24-4-105, C.R.S., within thirty days after receipt of the written objection and shall make a final determination based on the hearing.
If the final determination of the division denies the request for certification in wholeor in part, the final determination shall be subject to judicial review in accordance with the provisions of section 24-4-106, C.R.S.
The division may assess against an applicant a fee sufficient to cover the actual anddirect cost incurred by the division in making a determination pursuant to this section, including, but not limited to, the actual and direct cost of any hearing or appeal related to the denial of certification if the denial is upheld. Any fee assessed by the division pursuant to this subsection (6) shall be credited to the pollution control equipment certification fund created in section 25-
6.5-203.
Source: L. 2000: Entire part added, p. 1467, § 2, effective August 2.