TITLE 35: ENVIRONMENTAL PROTECTION
SUBTITLE A: GENERAL PROVISIONS
CHAPTER I: POLLUTION CONTROL BOARD
PART 125 TAX CERTIFICATIONS
SECTION 125.216 BOARD ACTION


 

Section 125.216  Board Action

 

a)         Pollution Control Facilities.  If it is found that the claimed facility or relevant portion thereof is a pollution control facility as defined in Section 125.200(a)(1), the Board shall enter a finding and issue a certificate to that effect.  The certificate shall require tax treatment as a pollution control facility, but only for the portion certified if only a portion is certified.  The effective date of a certificate shall be the date of the application for the certificate or the date of the construction of the facility, whichever is later.  [35 ILCS 200/11-25]

 

b)         Low Sulfur Dioxide Emission Coal Fueled Devices.  If it is found that the claimed device meets the definition of low sulfur dioxide emission coal fueled device as set forth in Section 125.200(b)(1), the Board 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.  [35 ILCS 200/11-55]

 

c)         Before denying any certificate, the Board shall give reasonable notice in writing to the applicant and provide the applicant a reasonable opportunity for a fair hearing under Section 125.210.  [35 ILCS 200/11-30] On like notice to the holder and opportunity for hearing, the Board may on its own initiative revoke or modify a pollution control certificate or a low sulfur dioxide emission coal fueled device certificate whenever any of the following appears:

 

1)         The certificate was obtained by fraud or misrepresentation;

 

2)         The holder of the certificate has failed substantially to proceed with the construction, reconstruction, installation, or acquisition of pollution control facilities or a low sulfur dioxide emission coal fueled device; or

 

3)         The pollution control facility to which the certificate relates has ceased to be used for the primary purpose of pollution control and is being used for a different purpose.  [35 ILCS 200/11-30]

 

d)         The Clerk will provide the applicant and the Agency with a copy of the Board's order setting forth the Board's findings and certificate, if any. [35 ILCS 200/11-30]

 

e)         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, to the circuit court. [35 ILCS 200/11-60]

 

(Source:  Amended at 41 Ill. Reg. 10182, effective July 5, 2017)