(1) DEQ shall conduct periodic inspections of certified pollution control equipment for the purpose of determining whether the applicant is in substantial compliance with all applicable rules, laws, orders, and permit conditions.   These inspections may be part of any required air or water quality inspection.

(2) DEQ shall provide written notice of its determination of a failure of substantial compliance to the applicant, the DOR, and the appropriate county commissioners.   In the event that substantial compliance is restored, the applicant must provide DEQ with written notice, and DEQ shall conduct an inspection and report its compliance determination to the applicant, the DOR, and the appropriate county commissioners within a reasonable time thereafter.

(3) DEQ must submit certification and compliance determinations to DOR no later than February 1 of the year following the year for which tax adjustments are sought.