Section 15. (a) If the bureau finds that a business facility described in an application for a certificate of eligibility meets the requirements of section thirteen, it shall issue such certificate; provided, however, that no such certificate shall be issued for a facility which is located in a commercial center revitalization district unless the director of economic development shall have certified the facility to be consistent with the plan establishing that district.
(b) Such certificate shall specify, for the purposes of the corporation excise law, the taxable year to which it relates. The facility described in a certificate of eligibility shall not be deemed an eligible business facility for the purposes of said law in any subsequent taxable year unless the certificate is renewed or extended by the board to relate to such subsequent year. A renewal or extension may be granted for more than one year and successive renewals or extensions may be granted.
(c) The maximum number of years for which eligibility may be certified under any certificate, including all renewals or extensions thereof, shall be ten.
(d) A certificate of eligibility and any renewal or extension thereof shall specify and identify the real estate of the eligible business facility to which it relates and, by appropriate designation, the jobs created or retained in an eligible area by the business facility described in such certificate, during the taxable year to which such certificate, renewal or extension relates.
(e) A copy of every certificate of eligibility and every renewal or extension thereof issued by the bureau shall be transmitted to the commissioner of revenue forthwith.
(f) A certificate of eligibility may be revoked by the bureau, after a hearing, if the bureau finds that the facility therein described fails in any respect to meet the requirements of paragraph (3) of section thirteen, or may be modified if the bureau finds that statements therein contained with reference to the matters set forth in this section are not in accordance with the facts. Such revocation or modification may be ordered if the application for the certificate and other information supplied by the applicant failed to fully and fairly disclose the facts relevant with reference to the requirements of said sections, or if there has been a material change in such facts since the date when the certificate of eligibility was issued. In revoking any certificate of eligibility the bureau shall determine whether the facility was an eligible business facility for any period of time, and if so it shall specify such period of time in its determination, or it may determine that such facility was not an eligible business facility at any time. When a certificate of eligibility is revoked or modified the board shall forthwith notify the commissioner of revenue.
(g) Any determination or order of the bureau with reference to the issuance, denial, modification or revocation of a certificate of eligibility, or any renewal or extension thereof, shall be reviewable under the provisions of chapter thirty A.
(h) Notwithstanding any provision of general or special law to the contrary, a corporation which has been granted a certificate as an eligible business facility, pursuant to this section, prior to March twenty-third, nineteen hundred and eighty-three shall not be denied a renewal or extension of such certificate because the eligible business facility ceases to conform with subsection two of section thirteen provided that all other conditions for the renewal and extension of certificate of eligible business facility are met.