35 ILCS 200/9-70

(35 ILCS 200/9-70)

Sec. 9-70. Assessment authority. The Department shall assess all pollution control facilities, low sulfur dioxide emission coal fueled devices, and property owned or used by railroad companies operating within this State, except noncarrier real estate. Local assessment officers shall assess all other property not exempted from taxation.

(Source: P.A. 81-838; 88-455.)