the provisions of s.
F.A.C., some types of air or water pollution control equipment installed at any manufacturing or industrial
plant may be eligible for decreased assessment value for ad valorem tax purposes. If a county property appraiser
is in doubt whether a taxpayer is entitled to the decreased assessment, the appraiser may refer the matter to the
Department of Environmental Protection (DEP) for a recommendation.
The Siting Coordination Office (SCO) handles
An applicant must submit a detailed description of the proposed pollution control equipment and its function/s relative to the controlled process to the property appraiser for inclusion in the appraisers referral to
DEP. Upon a request by a
property appraiser, the SCO reviews the information for consistency with regulatory and statutory requirements and makes
a recommendation to the appraiser as to whether the equipment is eligible as a pollution control device under 193.621, F.S.
If the submitted information is not sufficient for rendering an opinion, the SCO will advise the appraiser
of the deficiency.