Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 11
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 11 heading)
Valuations Performed by the Department
35 ILCS 200/Art. 11 Div. 1
(35 ILCS 200/Art. 11 Div. 1 heading)
Pollution control facilities
35 ILCS 200/11-5
(35 ILCS 200/11-5)
Pollution control facilities; valuation policy.
It is the policy
of this State that pollution control facilities should be valued, at 33 1/3% of
the fair cash value of their economic productivity to their owners.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/11-10
(35 ILCS 200/11-10)
Definition of pollution control facilities.
facilities" means any system, method, construction, device or appliance
appurtenant thereto, or any portion of any building or equipment, that is
designed, constructed, installed or operated for the primary purpose of:
(a) eliminating, preventing, or reducing air or water pollution, as the
terms "air pollution" and "water pollution" are defined in the Environmental
Protection Act; or
(b) treating, pretreating, modifying or disposing of any potential solid,
liquid or gaseous pollutant which if released without treatment, pretreatment,
modification or disposal might be harmful, detrimental or offensive to human,
plant or animal life, or to property. "Pollution control facilities" shall not
(1) any facility with the primary purpose of (i)
eliminating, containing, preventing or reducing radioactive contaminants or energy, or (ii) treating waste water produced by the nuclear generation of electric power,
(2) any large diameter pipes or piping systems used
to remove and disperse heat from water involved in the nuclear generation of electric power,
(3) any facility operated by any person other than a
unit of government, whether within or outside of the territorial boundaries of a unit of local government, for sewage disposal or treatment, or
(4) land underlying a cooling pond.
(Source: P.A. 83-883; 88-455.)
35 ILCS 200/11-15
(35 ILCS 200/11-15)
Method of valuation for pollution control facilities.
determine 33 1/3% of the fair cash value of any certified pollution control
facilities in assessing those facilities, the Department shall take into
consideration the actual or probable net earnings attributable to the
facilities in question, capitalized on the basis of their productive earning
value to their owner; the probable net value which could be realized by their
owner if the facilities were removed and sold at a fair, voluntary sale, giving
due account to the expense of removal and condition of the particular
facilities in question; and other information as the Department may consider as
bearing on the fair cash value of the facilities to their owner, consistent
with the principles set forth in this Section. For the purposes of this Code,
earnings shall be attributed to a pollution control facility only to the extent
that its operation results in the production of a commercially saleable
by-product or increases the production or reduces the production costs of the
products or services otherwise sold by the owner of such facility.
(Source: P.A. 83-121; 88-455.)
35 ILCS 200/11-20
(35 ILCS 200/11-20)
Certification and assessment authority.
For tax purposes,
pollution control facilities shall be certified as such by the Pollution
Control Board and shall be assessed by the Department.
(Source: P.A. 77-1381; 88-455.)
35 ILCS 200/11-25
(35 ILCS 200/11-25)
Application for a pollution control
facility certificate shall be filed with the Pollution Control Board in a
manner and form prescribed in regulations issued by that board. The
application shall contain appropriate and available descriptive information
concerning anything claimed to be entitled in whole or in part to tax treatment
as a pollution control facility. If it is found that the claimed facility or
relevant portion thereof is a pollution control facility as defined in Section
11-10, the Pollution Control Board, acting through its Chairman or his or her
specifically authorized delegate, shall enter a finding and issue a certificate
to that effect. The certificate shall require tax treatment as a pollution
control facility, but only for the portion certified if only a portion is
certified. The effective date of a certificate shall be the date of application
for the certificate or the date of the construction of the facility, whichever
(Source: P.A. 100-201, eff. 8-18-17.)
35 ILCS 200/11-30
(35 ILCS 200/11-30)
Powers and duties of the certifying board.
Before denying any
certificate, the Pollution Control Board shall give reasonable notice in
writing to the applicant and provide the applicant a reasonable opportunity for
a fair hearing. On like notice to the holder and opportunity for hearing, the
Board may on its own initiative revoke or modify a pollution control
certificate or a low sulfur dioxide emission coal fueled device certificate
whenever any of the following appears:
(a) the certificate was obtained by fraud or
(b) the holder of the certificate has failed
substantially to proceed with the construction, reconstruction, installation, or acquisition of pollution control facilities or a low sulfur dioxide emission coal fueled device; or
(c) the pollution control facility to which the
certificate relates has ceased to be used for the primary purpose of pollution control and is being used for a different purpose.
Prompt written notice of the Board's action upon any application shall
be given to the applicant together with a written copy of the Board's
findings and certificate, if any.
(Source: P.A. 82-134; 88-455