(1) Applications for certification pursuant to this subchapter must be made on forms prescribed by DEQ.   Application forms must be made available by DOR.

(2) The applicant shall submit an original signed application to DEQ with copies to DOR and the county commissioners of the county in which the property is located.   Applications must contain the following information:

(a) a detailed description of the air or water pollution equipment and how it functions to control pollution.   Design or engineering drawings showing the placement and use of the equipment must be provided;

(b) if the equipment is used for purposes other than pollution control, a description of the extent to which the equipment is or will be used for each purpose;

(c) itemization of capital and operating costs associated with the equipment, with apportionment of costs to multiple purposes, when applicable;

(d) identification of existing or pending air or water quality permits for the equipment, and a description of the applicant's compliance status in regard to rules, laws, orders, and permit conditions applicable to the equipment;

(e) certification that the applicant is in substantial compliance with all rules, laws, orders, and permit conditions applicable to the equipment; and

(f) certification that the information provided in the application is correct and complete.

(3) Within 45 days of receipt of an application, DEQ shall determine whether additional information is required to make a certification decision.   If DEQ determines that additional information is required, DEQ shall notify the applicant in writing and specify the date by which any additional information must be submitted.   If the information is not submitted as required, the application must be considered withdrawn unless the applicant requests in writing, and DEQ approves, an extension of time for submission of the additional information. DEQ may make additional information requests within 45 days after receipt of any required additional information, following the same procedure as the original information request.   DEQ shall notify DOR and the appropriate county commissioners of any information requests.

(4) DEQ shall issue written notice to the applicant of the department's determination that a certification application is complete.   DEQ shall make a final decision whether to certify within 120 days after the date it issues the notice the application is complete.   DEQ shall provide written notice of its final determination to the applicant, DOR, and the appropriate county commissioners.

(5) Monetary valuations or costs used by DEQ in the certification process are for purposes of identifying qualifying portions of the equipment, and are not binding on DOR or a county as to market value for tax purposes.