Sec. 32-9r. Manufacturing facilities in distressed municipalities, targeted investment communities and enterprise zones. Service facilities. Eligibility for business tax credit and property tax exempt
Sec. 32-9r. Manufacturing facilities in distressed municipalities, targeted investment communities and enterprise zones. Service facilities. Eligibility for business tax credit and property tax exemption. (a) Any person may apply to the department for a determination as to whether the facility described in an application qualifies
as a manufacturing facility or service facility. Applications for eligibility certificates
are to be made on the forms and in the manner prescribed by the department. In evaluating
each application the department may require the submission of all books, records, documents, drawings, specifications, certifications and other evidentiary items which it
deems appropriate. No eligibility certificate shall be issued after March 1, 1991, for a
manufacturing facility located in a distressed municipality which does not qualify as a
targeted investment community unless the department has issued to the applicant a
commitment letter for such facility prior to March 1, 1991. Notwithstanding the provisions of this subsection, an eligibility certificate may be issued by the department after
March 1, 1991, for a qualified manufacturing facility acquired, constructed or substantially renovated in a distressed municipality provided the commissioner determines that
such acquisition, construction or substantial renovation was initiated prior to March 1,
1991, and was legitimately induced by the prospect of assistance under section 12-217e
and subdivisions (59) and (60) of section 12-81, respectively. The department may issue
an eligibility certificate for a qualified manufacturing facility or a qualified service
facility located in a targeted investment community upon determination by the commissioner (A) that the acquisition, construction or substantial renovation relating to the
qualified manufacturing facility or qualified service facility in such community was
induced by the prospect of assistance under section 12-217e and subdivisions (59) and
(60) of said section 12-81; and (B) the applicant demonstrates an economic need or there
is an economic benefit to the state. The department shall issue an eligibility certificate if
the commissioner determines (1) that the manufacturing facility is located in an enterprise zone designated pursuant to section 32-70 and is a qualified manufacturing facility
or (2) that the facility is a plant, building, other real property improvement, or part
thereof, which is located in a municipality with an entertainment district designated
under section 32-76 or established under section 2 of public act 93-311*, and which
qualifies as a "manufacturing facility" under subsection (d) of section 32-9p in that it
is to be used in the production of entertainment products, including multimedia products,
or as part of the airing, display or provision of live entertainment for stage or broadcast,
including support services such as set manufacturers, scenery makers, sound and video
equipment providers and manufacturers, stage and screen writers, providers of capital
for the entertainment industry and agents for talent, writers, producers and music properties and technological infrastructure support including, but not limited to, fiber optics,
necessary to support multimedia and other entertainment formats, except entertainment
provided by or shown at a gambling or gaming facility or a facility whose primary
business is the sale or serving of alcoholic beverages.
(b) The department shall reach a determination as to the eligibility of a facility within
a reasonable time period, but may postpone the determination to the extent required to
verify to its satisfaction that there is a high likelihood that any proposed facility will
actually be constructed, expanded, substantially renovated or acquired. Upon a favorable
finding, the department shall issue to the applicant a certificate to the effect that the
facility concerned is a manufacturing facility or a service facility and is eligible for
assistance under section 12-217e and subdivisions (59) and (60) of section 12-81.
(c) Upon an unfavorable determination the department shall issue a notice to the
applicant to the effect that the facility concerned has been determined not to be a manufacturing facility or a service facility, together with a statement in reasonable detail
as to the reasons for the unfavorable determination. Any aggrieved applicant shall be
afforded an opportunity for a public hearing on the matter within thirty days following
issuance of the notice. The department shall reconsider the application based upon the
information presented at the public hearing and reaffirm or change its earlier determination within ten days of the hearing.
(d) The decision of the department to issue an eligibility certificate or to deny an
application for the issuance of an eligibility certificate either upon the expiration of
thirty days without a public hearing following an initial unfavorable determination or
upon any reconsideration of the application pursuant to subsection (c) of this section is
conclusive and final as to the matters thereby decided, and chapter 54 shall not apply
to the administrative determinations authorized to be made by this section.
(e) Any person who claims a benefit under section 12-217e or subdivisions (59)
and (60) of section 12-81 shall notify the department of any change in fact or circumstance which may bear upon the continued qualification as a manufacturing facility or
a service facility for which an eligibility certificate has been issued. Upon receipt of
such information or upon independent investigation, the department may revoke the
eligibility certificate in the manner provided in subsection (c) of this section.
(f) The commissioner shall adopt regulations, in accordance with chapter 54, to
carry out the provisions of this section. Such regulations shall provide that establishments in the category of business services, as defined in the Standard Industrial Classification Manual, or manufacturing facilities, as defined in subsection (d) of section 32-9p, may be eligible for a certificate if they are located in an enterprise zone.
(P.A. 78-357, S. 6, 16; P.A. 81-109, S. 2, 3; P.A. 90-270, S. 21, 38; P.A. 91-354, S. 1; P.A. 95-334, S. 11, 13; P.A. 96-239, S. 13, 17; P.A. 00-174, S. 49, 83; June Sp. Sess. P.A. 01-6, S. 63, 85.)
*Note: Section 2 of public act 93-311 is special in nature and therefore has not been codified, but remains in full force
and effect according to its terms.
History: P.A. 81-109 added Subsec. (f) granting commissioner power to adopt regulations; P.A. 90-270 amended
Subsec. (a) by clarifying process for approval of applications for facilities located in targeted investment communities and
in enterprise zones; P.A. 91-354 amended Subsec. (f) to require regulations to specify that business services located in
enterprise zones be eligible for a certificate; P.A. 95-334 added Subsec. (a)(2) re eligibility certificates for certain entertainment facilities located in municipalities with entertainment districts, effective July 13, 1995; P.A. 96-239 added references
to "service facility" and "qualified service facility" in Subsecs. (a), (b), (c) and (e), effective July 1, 1996; P.A. 00-174
amended Subsec. (f) to include references to facilities within certain categories in the North American Industrial Classification System, effective May 26, 2000; June Sp. Sess. P.A. 01-6 amended Subsec. (f) to delete provision re the North American
Industrial Classification System, add reference to manufacturing facilities as defined in Sec. 32-9p(d) and change "shall"
to "may" re certificate eligibility, effective July 1, 2001.