(35 ILCS 200/11-25)
Sec. 11-25. Certification procedure. Application for a pollution control
facility certificate shall be filed with the Pollution Control Board in a
manner and form prescribed in regulations issued by that board. The
application shall contain appropriate and available descriptive information
concerning anything claimed to be entitled in whole or in part to tax treatment
as a pollution control facility. If it is found that the claimed facility or
relevant portion thereof is a pollution control facility as defined in Section
11-10, the Pollution Control Board, acting through its Chairman or his or her
specifically authorized delegate, 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 application
for the certificate or the date of the construction of the facility, whichever
is later.
(Source: P.A. 100-201, eff. 8-18-17.)
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