PART125. TAX CERTIFICATIONS  


SUBPART A. GENERAL PROVISIONS
§ 125.100. Applicability
§ 125.102. Severability
§ 125.104. Definitions
SUBPART B. TAX CERTIFICATION OF POLLUTION CONTROL FACILITIES AND LOW SULFUR DIOXIDE EMISSION COAL FUELED DEVICES
§ 125.200. General
§ 125.202. Tax Certification Application
§ 125.204. Agency Recommendation
§ 125.206. Petition to Contest
§ 125.208. Agency Record
§ 125.210. Public Hearing
§ 125.212. Hearing Notice
§ 125.214. Burden of Proof
§ 125.216. Board Action
SOURCE: Adopted in R00-20 at 25 Ill. Reg. 642, effective January 1, 2001; amended in R04-24 at 29 Ill. Reg. 8838, effective June 8, 2005; amended in R14-21 at 39 Ill. Reg. 2402, effective January 27, 2015; amended in R16-17 at 40 Ill. Reg. 8007, effective May 20, 2016; ; amended in R17-18 at 41 Ill. Reg. 10182, effective July 5, 2017.

Notation

AUTHORITY: Implementing and authorized by Sections 11-5, 11-10, 11-20, 11-25, 11-30, 11-35, 11-40, 11-50, and 11-55 of the Property Tax Code [35 ILCS 200/11-5, 11-10, 11-20, 11-25, 11-30, 11-35, 11-40, 11-50, and 11-55] and Sections 26 and 27 of the Environmental Protection Act (the Act) [415 ILCS 5/26 and 27].