A facility must meet the requirements of both MCL 324.5901 and MCL 324.5903 to qualify for an exemption certificate. DaimlerChrysler Corp. v. State Tax Comm., 482 Mich. 220, 226, 753 N.W.2d 605 (2008) (opinion by Young, J.); id. at 237, 753 N.W.2d 605 (Kelly, J., concurring in result); id. at 248–249, 753 N.W.2d 605 (Weaver, J., concurring in part and dissenting in part). A facility may include structures, parts of structures, or accessories of structures or equipment:
Ante at 328. She has previously opined that a statute is ambiguous "when its application to the facts of the case is uncertain," Daimler-Chrysler Corp v State Tax Comm, 482 Mich. 220, 240 n 2; 753 NW2d 605 (2008) (KELLY, J., concurring in the result), or when "there can be reasonable disagreement over its meaning," Fluor Enterprises, Inc v Dep't of Treasury, 477 Mich. 170, 186; 730 NW2d 722 (2007) (KELLY, J., concurring). As with her latest definition of ambiguity in this case, what would be truly remarkable about any of these definitions would be if they served to exclude many statutory or contractual disputes from their purview.
These provisions require a determination by the DEQ that a particular facility satisfies statutory requirements for the issuance of a certificate. See DaimlerChrysler Corp v State Tax Comm, 482 Mich 220, 226-227, 266; 753 NW2d 605 (2008). In the five consolidated appeals before us, there was no review undertaken by the DEQ before the STC issued new or amended tax exemption certificates on December 20, 2011.
"MEPA provides a cause of action for declaratory or other equitable relief for conduct that is likely to result in the pollution, impairment, or destruction of Michigan's natural resources' and provides for immediate judicial review of allegedly harmful conduct."Anglers of Ausable, Inc. v. DEQ, 770 N.W.2d 359, 372 (Mich. App. 2009) (quoting Preserve the Dunes, Inc. v. DEQ, 684 N.W.2d 847, 849, 471 Mich. 508, 512 (Mich. 2004) (Corrigan, C.J., for five Justices) and citing MICH. COMP. LAWS §§ 324.1701(2) and 324.1703(1); cf.DaimlerChrysler Corp. v. State Tax Comm'n, 753 N.W.2d 605, 611-12 n. 24 (Mich.) (interpreting NREPA Part 55, which "regulates the construction and operation of sources of air pollution", Court stated, "the clear import of [MICH. COMP. LAWS § 324.5540] is that part 55 provides additional remedies to the existing remedies for the prevention or control of air pollution, namely private nuisance suits or citizen suits under MCL 324.1701.")
Rehearings Denied September 26, 2008. Opinion reported at 482 Mich 220. WEAVER, CORRIGAN, and MARKMAN, JJ. We would grant rehearing and affirm the Court of Appeals.
Rehearings Denied September 26, 2008. Opinion reported at 482 Mich 220. WEAVER, CORRIGAN, and MARKMAN, JJ. We would grant rehearing and affirm the Court of Appeals.