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 125.214 - Burden of Proof

Current through Register Vol. 48, No. 38, September 20, 2024

If the applicant files a petition to contest under Section 125.206 or the Board otherwise directs that a hearing be held under Section 125.210, the applicant has the burden to prove that the facility or portion thereof for which it seeks tax certification is a pollution control facility, as defined in Section 125.200(a)(1), or that the device for which it seeks tax certification is a low sulfur dioxide emission coal fueled device, as defined in Section 125.200(b)(1).

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