Illinois General Assembly - Full Text of HB2609
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Full Text of HB2609  98th General Assembly




State of Illinois
2013 and 2014


Introduced 2/21/2013, by Rep. Frank J. Mautino


35 ILCS 200/11-10
35 ILCS 200/11-25

    Amends the Property Tax Code. In a Section concerning pollution control facilities, provides that effective date of certification as a pollution control facility shall be the later of: (i) January 1 of the year in which the facility is certified or (ii) the date of the construction or installation of the facility. Provides that the term "pollution control facility" includes, but is not limited to, ultra-low sulfur diesel equipment.

LRB098 08395 HLH 38500 b






HB2609LRB098 08395 HLH 38500 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Sections 11-10 and 11-25 as follows:
6    (35 ILCS 200/11-10)
7    Sec. 11-10. Definition of pollution control facilities.
8"Pollution control facilities" means any system, method,
9construction, device or appliance appurtenant thereto, or any
10portion of any building or equipment, that is designed,
11constructed, installed or operated for the primary purpose of:
12    (a) eliminating, preventing, or reducing air or water
13pollution, as the terms "air pollution" and "water pollution"
14are defined in the Environmental Protection Act; or
15    (b) treating, pretreating, modifying or disposing of any
16potential solid, liquid or gaseous pollutant which if released
17without treatment, pretreatment, modification or disposal
18might be harmful, detrimental or offensive to human, plant or
19animal life, or to property. "Pollution control facilities"
20shall not include, however,
21        (1) any facility with the primary purpose of (i)
22    eliminating, containing, preventing or reducing
23    radioactive contaminants or energy, or (ii) treating waste



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1    water produced by the nuclear generation of electric power,
2        (2) any large diameter pipes or piping systems used to
3    remove and disperse heat from water involved in the nuclear
4    generation of electric power,
5        (3) any facility operated by any person other than a
6    unit of government, whether within or outside of the
7    territorial boundaries of a unit of local government, for
8    sewage disposal or treatment, or
9        (4) land underlying a cooling pond.
10    The term "pollution control facility" includes, but is not
11limited to, ultra-low sulfur diesel equipment.
12(Source: P.A. 83-883; 88-455.)
13    (35 ILCS 200/11-25)
14    Sec. 11-25. Certification procedure. Application for a
15pollution control facility certificate shall be filed with the
16Pollution Control Board in a manner and form prescribed in
17regulations issued by that board. The application shall contain
18appropriate and available descriptive information concerning
19anything claimed to be entitled in whole or in part to tax
20treatment as a pollution control facility. If it is found that
21the claimed facility or relevant portion thereof is a pollution
22control facility as defined in Section 11-10, the Pollution
23Control Board, acting through its Chairman or his or her
24specifically authorized delegate, shall enter a finding and
25issue a certificate to that effect. The certificate shall



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1require tax treatment as a pollution control facility, but only
2for the portion certified if only a portion is certified. The
3effective date of a certificate shall be the later of: (i)
4January 1 of the year in which the facility is certified the
5date of application for the certificate or (ii) the date of the
6construction or installation of the facility, which ever is
8(Source: P.A. 76-2451; 88-455.)