| |
Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/11-5
(35 ILCS 200/11-5)
Sec. 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)
Sec. 11-10.
Definition of pollution control facilities.
"Pollution control
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
include, however,
(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)
Sec. 11-15.
Method of valuation for pollution control facilities.
To
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)
Sec. 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)
Sec. 11-25. Certification procedure. 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
is later.
(Source: P.A. 100-201, eff. 8-18-17.)
|
35 ILCS 200/11-30
(35 ILCS 200/11-30)
Sec. 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 .)
|
35 ILCS 200/Art. 11 Div. 2
(35 ILCS 200/Art. 11 Div. 2 heading)
Division 2.
Low sulfur dioxide coal fueled devices
|
35 ILCS 200/11-35
(35 ILCS 200/11-35)
Sec. 11-35.
Low sulfur dioxide emission coal fueled devices.
It is the
policy of this State that the use of low sulfur dioxide emission coal fueled
devices should be encouraged as conserving nonrenewable resources, reducing
pollution and promoting the use of abundant, high-sulfur, locally available
coal as well as promoting the health and well-being of the people of this
State, and should be valued at 33 1/3% of their fair cash value.
(Source: P.A. 83-121; 88-455.)
|
35 ILCS 200/11-40
(35 ILCS 200/11-40)
Sec. 11-40.
Definition of low sulfur dioxide emission coal fueled devices.
"Low sulfur dioxide emission coal fueled devices" means any device used
or intended for the purpose of burning, combusting or converting locally
available coal in a manner which eliminates or significantly reduces the
need for additional sulfur abatement that would otherwise be required under
State or Federal air emission standards. The word "device" includes all
machinery, equipment, structures and all related apparatus, including coal
feeding equipment, of a coal gasification facility designed to convert locally
available coal into a low sulfur gaseous fuel and to manage all waste and
by-product streams.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/11-45
(35 ILCS 200/11-45)
Sec. 11-45.
Method of valuation for low sulfur dioxide emission coal fueled
devices. To determine 33 1/3% of the fair cash value of any low sulfur dioxide
emission coal fueled device, the Department shall determine the net value which
could be realized by its owner if the device were removed and sold at a fair,
voluntary sale, giving due account to the expense of removal, site restoration,
and transportation. That net value shall be considered to be 33 1/3% of fair
cash value.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/11-50
(35 ILCS 200/11-50)
Sec. 11-50.
Certification and assessment authority.
For tax purposes, a low
sulfur dioxide emission coal fueled device shall be certified as such by the
Pollution Control Board and shall be assessed by the Department.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/11-55
(35 ILCS 200/11-55)
Sec. 11-55.
Approval procedure.
Application for approval of a low sulfur
dioxide emission coal fueled device shall be filed with the Pollution Control
Board in the manner and form prescribed by that board. The application shall
contain appropriate and available descriptive information concerning anything
claimed to be entitled to tax treatment as a low sulfur dioxide emission coal
fueled device as defined in this Code. If it is found that the claimed device
meets that definition, the Pollution Control Board, acting through its Chairman
or its specifically authorized delegate, shall enter a finding and issue a
certificate that requires tax treatment as a low sulfur dioxide emission
coal fueled device. The effective date of a certificate shall be on January
1 preceding the date of certification or preceding the date construction
or installation of the device commences, whichever is later.
(Source: P.A. 82-134; 88-455.)
|
35 ILCS 200/11-60
(35 ILCS 200/11-60)
Sec. 11-60.
Judicial review; pollution control and low sulfur devices.
Any
applicant or holder aggrieved by the issuance, refusal to issue, denial,
revocation, modification or restriction of a pollution control certificate or a
low sulfur dioxide emission coal fueled device certificate may appeal the
finding and order of the Pollution Control Board, under the Administrative
Review Law.
(Source: P.A. 82-783; 88-455.)
|
35 ILCS 200/11-65
(35 ILCS 200/11-65)
Sec. 11-65.
Procedures for assessment; pollution control and low sulfur
devices. Proceedings for assessment or reassessment of property certified to be
pollution control facilities or low sulfur dioxide emission coal fueled devices
shall be conducted in accordance with procedural regulations issued by the
Department, in conformity with this Code.
(Source: P.A. 82-134; 88-455.)
|
|
|
|