Illinois Administrative Code
Title 35 - ENVIRONMENTAL PROTECTION
Part 125 - TAX CERTIFICATIONS
Subpart B - TAX CERTIFICATION OF POLLUTION CONTROL FACILITIES AND LOW SULFUR DIOXIDE EMISSION COAL FUELED DEVICES
Section 125.200 - General
Universal Citation: 35 IL Admin Code ยง 125.200
Current through Register Vol. 48, No. 38, September 20, 2024
a) Pollution Control Facilities. For tax purposes, pollution control facilities shall be certified as such by the Board. [35 ILCS 200/11-20]
1)
"Pollution control facility" means, for purposes of this Part, 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: eliminating, preventing, or reducing air
or water pollution, as the terms "air pollution" and "water pollution" are
defined in the Act; or 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. This term does not
include any of the following:
A) Any facility
with the primary purpose of eliminating, containing, preventing or reducing
radioactive contaminants or energy, or treating waste water produced by the
nuclear generation of electric power;
B) Large diameter pipes or piping systems
used to remove and disperse heat from water involved in the nuclear generation
of electric power;
C) 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
D) Land
underlying a cooling pond. [35
ILCS 200/11-10]
2) 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. [35 ILCS
200/11-5]
b) Low Sulfur Dioxide Emission Coal Fueled Devices. For tax purposes, a low sulfur dioxide emission coal fueled device shall be certified as such by the Board. [35 ILCS 200/11-50]
1) "Low
sulfur dioxide emission coal fueled device" means, for purposes of this Part,
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. For purposes of this
definition, 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. [35
ILCS 200/11-40]
2) 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. [35 ILCS
200/11-35]
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