(a) Permanent certificates will be issued for eligible industrial waste treatment facilities and pretreatment devices that have been completed and are properly operating.

(b) Temporary certificates will be issued for eligible facilities and devices, or portions thereof, which have not been completed as of the time of inspection pursuant to section 655.4. Such certificates will apply only to construction which has been accomplished during the applicable tax period and will expire at the close of the tax year in which it was issued.

(c) A certificate is issued for purposes of both section 17-0705 and 17-0707 of the Environmental Conservation Law unless otherwise specified.