(2)__The property has been placed in service after the December 1st immediately preceding April 1st of the tax year for which the exemption is sought but prior to April 1st of the property tax year for which the exemption is sought; and

(3)__The taxpayer has submitted the required application for certification to the Commissioner of Environmental Protection.

The exemption under this section continues for property that meets the requirements of subparagraphs (1), (2) and (3) only until the certification for exemption under section 656, subsection 1, paragraph E has been granted.__If the assessor denies an exemption on the ground that the property in question is entitled to exemption under section 656, subsection 1, paragraph E and the taxpayer appeals the denial, the assessor shall, at the taxpayer's request, allow the taxpayer up to one year to obtain a statement from the Commissioner of Environmental Protection that the property at issue is not exempt under section 656, subsection 1, paragraph E.__If the taxpayer timely produces such a statement or otherwise demonstrates that the property is not exempt under section 656, subsection 1, paragraph E, the assessor shall allow the exemption under this section.

4.__Reporting.__On or before May 15th of each year, a taxpayer claiming an exemption under this section shall file a report with the assessor of the taxing jurisdiction in which the property would otherwise be subject to taxation.__The report must itemize the property as to which exemption is claimed and must be made on a form prescribed by the State Tax Assessor, who shall furnish copies of the form to each municipality in the State.__The assessor may require the taxpayer to sign the form and make oath to its truth and may require an answer in writing to all reasonable inquiries as to the nature, situation and value of the property for which exemption is requested.__Refusal or neglect to answer such inquiries and subscribe the same bars an appeal, but such answers are not conclusive upon the assessor.

A failure by the taxpayer to comply with the provisions of this subsection disqualifies the property involved from exemption.__If an exemption has already been granted and the State Tax Assessor then determines that the property is not entitled to exemption, a supplemental assessment must be made with respect to the property in compliance with section 713, without regard to the limitations