From:	Mulkey, Cindy
Sent:	Tuesday, November 04, 2008 2:57 PM
To:	'tpp@flaglerpa.com'
Cc:	Halpin, Mike
Subject:	RE: Assessment of Pollution Control Equipment
David,

Pursuant to 193.621(1), "If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install a facility, as is hereinafter defined, in order to eliminate or reduce industrial air or water pollution, any such facility or facilities shall be deemed to have value for purposes of assessment of ad valorem property taxes no greater than its market value as salvage."

I have discussed your below email with Mike Halpin as you requested.  In reviewing §193.621, Florida Statutes, we do not believe that the described water reclaim system qualifies for assessment as pollution control equipment in this situation.

While the equipment may be for the purpose of reducing water pollution, we feel that a car washing facility does not qualify as a "manufacturing or industrial plant or installation".  We read this language to infer large industrial complexes.

If you have other questions, or would like to discuss this issue further feel free to contact me or Mike Halpin at (850) 245-8005.

Cindy

Cindy Mulkey
Engineering Specialist
Department of Environmental Protection
Siting Coordination Office
Mail Station 48
2600 Blair Stone Road
Tallahassee, Florida 32399-2400
Phone:  850-245-8006
FAX:  850-245-8003

-----Original Message-----
From: David N. Murray, CFE [mailto:tpp@flaglerpa.com] 
Sent: Tuesday, October 28, 2008 3:11 PM
To: Mulkey, Cindy
Subject: Assessment of Pollution Control Equipment

Cindy:

You didn't give me Mike's direct e-mail so I just went ahead and sent it
through you.  I don't mind if you don't mind.  By the way, thanks for
the quick response and information that you provided.

The attachment contains the data/brochure for the pollution control
request.  Any guidance that can be provided as to whether or not this
equipment qualifies will be greatly appreciated.  

Thanks,

(You have to forward it to him) 
CC
Mike Halpin, P.E., Administrator