35 ILCS 200/11-200

(35 ILCS 200/11-200)

Sec. 11-200. Application procedure; assessment by the Department. Applications for assessment as a qualifying wastewater facility shall be filed with the Department in the manner and form prescribed by the Department. The application shall contain appropriate documentation that the applicant has been issued a valid facility number by the Illinois Environmental Protection Agency and is entitled to tax treatment under this Division. The effective date of an assessment shall be on the January 1 preceding the date of approval by the Department or preceding the date construction or installation of the facility commences, whichever is later.

(Source: P.A. 103-631, eff. 7-1-24.)