Division 2 - Low Sulfur Dioxide Coal Fueled Devices - Illinois Statutes

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

(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)     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)     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)     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)     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)     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)     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.)