(35 ILCS 200/Art. 11 Div. 2 heading) Division 2.
Low sulfur dioxide coal fueled devices
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(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.)
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(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.)
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(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.)
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(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.)
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(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.)
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(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.)
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(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.)
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