reglab/housing_qa huggingface dataset:
35 ILCS 200/11-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-10.     Definition of pollution control facilities.     "Pollution control  facilities" means any system, method, construction, device or appliance  appurtenant thereto, or any portion of any building or equipment, that is  designed, constructed, installed or operated for the primary purpose of:(a) eliminating, preventing, or reducing air or water pollution, as the  terms "air pollution" and "water pollution" are defined in the Environmental  Protection Act; or(b) treating, pretreating, modifying or disposing of any potential solid,  liquid or gaseous pollutant which if released without treatment, pretreatment,  modification or disposal might be harmful, detrimental or offensive to human,  plant or animal life, or to property. "Pollution control facilities" shall not  include, however,(1) any facility with the primary purpose of (i)     eliminating, containing, preventing or reducing radioactive contaminants or energy, or (ii) treating waste water produced by the nuclear generation of electric power,(2) any large diameter pipes or piping systems used     to remove and disperse heat from water involved in the nuclear generation of electric power,(3) any facility operated by any person other than a     unit of government, whether within or outside of the territorial boundaries of a unit of local government, for sewage disposal or treatment, or(4) land underlying a cooling pond.    (Source: P.A. 83-883; 88-455.)
35 ILCS 200/11-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-15.     Method of valuation for pollution control facilities.     To  determine 33 1/3% of the fair cash value of any certified pollution control  facilities in assessing those facilities, the Department shall take into  consideration the actual or probable net earnings attributable to the  facilities in question, capitalized on the basis of their productive earning  value to their owner; the probable net value which could be realized by their  owner if the facilities were removed and sold at a fair, voluntary sale, giving  due account to the expense of removal and condition of the particular  facilities in question; and other information as the Department may consider as  bearing on the fair cash value of the facilities to their owner, consistent  with the principles set forth in this Section. For the purposes of this Code,  earnings shall be attributed to a pollution control facility only to the extent  that its operation results in the production of a commercially saleable  by-product or increases the production or reduces the production costs of the  products or services otherwise sold by the owner of such facility.     (Source: P.A. 83-121; 88-455.)
35 ILCS 200/11-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-20.     Certification and assessment authority.     For tax purposes,  pollution control facilities shall be certified as such by the Pollution  Control Board and shall be assessed by the Department.    (Source: P.A. 77-1381; 88-455.)
35 ILCS 200/11-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

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.)
35 ILCS 200/11-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-30.     Powers and duties of the certifying board.     Before denying any  certificate, the Pollution Control Board shall give reasonable notice in  writing to the applicant and provide the applicant a reasonable opportunity for  a fair hearing. 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:(a) the certificate was obtained by fraud or     misrepresentation;(b) 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(c) 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.Prompt written notice of the Board's action upon any application shall  be given to the applicant together with a written copy of the Board's  findings and certificate, if any.    (Source: P.A. 82-134; 88-455.)
35 ILCS 200/Art. 11 Div. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 2.      Low sulfur dioxide coal fueled devices
35 ILCS 200/11-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-35.     Low sulfur dioxide emission coal fueled devices.     It is the  policy of this State that the use of low sulfur dioxide emission coal fueled  devices should be encouraged as conserving nonrenewable resources, reducing  pollution and promoting the use of abundant, high-sulfur, locally available  coal as well as promoting the health and well-being of the people of this  State, and should be valued at 33 1/3% of their fair cash value.    (Source: P.A. 83-121; 88-455.)
35 ILCS 200/11-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-40.     Definition of low sulfur dioxide emission coal fueled devices.     "Low sulfur dioxide emission coal fueled devices" means any device used  or intended for the purpose of burning, combusting or converting locally  available coal in a manner which eliminates or significantly reduces the  need for additional sulfur abatement that would otherwise be required under  State or Federal air emission standards.  The word "device" includes all  machinery, equipment, structures and all related apparatus, including coal  feeding equipment, of a coal gasification facility designed to convert locally  available coal into a low sulfur gaseous fuel and to manage all waste and  by-product streams.    (Source: P.A. 82-134; 88-455.)
35 ILCS 200/11-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-45.         Method of valuation for low sulfur dioxide emission coal fueled  devices.  To determine 33 1/3% of the fair cash value of any low sulfur dioxide  emission coal fueled device, the Department shall determine the net value which  could be realized by its owner if the device were removed and sold at a fair,  voluntary sale, giving due account to the expense of removal, site restoration,  and transportation.  That net value shall be considered to be 33 1/3% of fair  cash value.    (Source: P.A. 82-134; 88-455.)
35 ILCS 200/11-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-50.     Certification and assessment authority.     For tax purposes, a low  sulfur dioxide emission coal fueled device shall be certified as such by the  Pollution Control Board and shall be assessed by the Department.    (Source: P.A. 82-134; 88-455.)
35 ILCS 200/11-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-55.     Approval procedure.     Application for approval of a low sulfur  dioxide emission coal fueled device shall be filed with the Pollution Control  Board in the manner and form prescribed by that board.  The application shall  contain appropriate and available descriptive information concerning anything  claimed to be entitled to tax treatment as a low sulfur dioxide emission coal  fueled device as defined in this Code.  If it is found that the claimed device  meets that definition, the Pollution Control Board, acting through its Chairman  or its specifically authorized delegate, 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.    (Source: P.A. 82-134; 88-455.)
35 ILCS 200/11-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-60.     Judicial review; pollution control and low sulfur devices.     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.    (Source: P.A. 82-783; 88-455.)
35 ILCS 200/11-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-65.         Procedures for assessment; pollution control and low sulfur  devices. Proceedings for assessment or reassessment of property certified to be  pollution control facilities or low sulfur dioxide emission coal fueled devices  shall be conducted in accordance with procedural regulations issued by the  Department, in conformity with this Code.    (Source: P.A. 82-134; 88-455.)
35 ILCS 200/Art. 11 Div. 3 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

 Division 3.      Railroads
35 ILCS 200/11-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-70.     Assessment of railroad companies; definitions.     These words and  phrases, for the assessment of the property of railroad companies, and unless  otherwise required by the context shall be defined as follows:(a) "Railroad company," "railroad," or "company" means any person, company,  corporation or association owning, operating or constructing a railroad, a  suburban or interurban railroad, a switching or terminal railroad, a railroad  station, or a railroad bridge in this State.(b) "Operating property" means all tracks and right of way, all structures  and improvements on that right of way, all rights and franchises, all rolling  stock and car equipment, and all other property, real or personal, tangible or  intangible connected with or used in the operation of the railroad including  real estate contiguous to railroad right of way or station grounds held for  reasonable expansion or future development.(c) "Non-operating personalty" means all personal property, tangible and  intangible, held by any railroad company and not included in the definition of  "operating property".(d) "Non-carrier real estate" means all land, and improvements on that land,  not situated on the right of way of the railroad and not used as operating  property within the meaning of the definition in paragraph (b). Improvements  owned by others and situated on the right of way not used in the operations of  the railroad shall be deemed to be "non-carrier real estate." The Department  shall adopt proper rules and regulations to determine whether any property is  "non-carrier real estate."(e) "Trackage rights" or "trackage right agreement" means the right by  which one railroad company operates trains in scheduled service over tracks  owned and used by another railroad company and the valuation of trackage rights  shall include the value of all rolling stock, and all tangible or intangible  personal property used or connected therewith.    (Source: P.A. 81-1stSS-1; 88-455.)
35 ILCS 200/11-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-75.     Assessment date for railroad companies.     The Department shall  assess all property owned or used by railroad companies operating within this  State, as of January first annually, except property found by the Department to  be non-carrier real estate.The assessment of the property of any railroad company shall be based upon  the value of property defined in Section 11-70, less the percentage of the  total value which consists of operating or non-operating personal property.    (Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
35 ILCS 200/11-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-80.     Assessment procedure for railroad companies.     In assessing  the taxable property of any railroad company, the Department shall first  determine 33 1/3% of the fair cash value of all the property of any railroad  company as a unit, but shall make due allowance for any non-carrier real estate  and all personalty.The Department shall take into consideration the actual or market value of  the shares of stock outstanding, the actual or market value of all bonds  outstanding and all other indebtedness as is applicable, for operating the  road. In determining the market value of the stock or indebtedness the  Department shall consider quotations for the 5 years preceding the assessment  date; the net earnings of the company during the 5 calendar years preceding the  assessment date; and such other information as the Department may consider as  bearing on the fair cash value of the property.  The valuation by the  Department shall include capital stock and all other property of railroad  companies, except non-carrier real estate.  The above facts shall not be  conclusive upon the Department in determining 33 1/3% of the fair cash value of  the property of a railroad company.The Department shall determine the equalized assessed value of the taxable  property of every railroad company by applying to its determination of 33 1/3%  of the fair cash value of the property an equalization factor equal to the  statewide average ratio of the equalized assessed value of locally assessed  property to 33 1/3% of the fair cash value of such locally assessed property.The Department shall assess the value of all operating property acquired by a  railroad company or its wholly-owned subsidiary by trade with a municipality,  which is situated in a state contiguous to Illinois, at no greater value than  the value of the operating property traded to the municipality for the property   by the railroad company.  The value shall be that value established for the  year immediately preceding the calendar year of the trade.  The assessment  shall not increase, but may decrease, during the 10 years following the  calendar year of the trade.    (Source: P.A. 86-173; 86-905; 86-1028; 88-455.)
35 ILCS 200/11-80.1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-80.1. High-speed passenger rail project.  Due to the importance of developing high-speed or faster rail service, the General Assembly finds that it should encourage freight railroad owners to participate in State and federal government programs, including cooperative agreements designed to increase the speed of passenger rail service, that participation in those programs should not result in increased property taxes, and that such an increase in property taxes could negatively impact the participation in those programs.  Therefore, the Department shall take into consideration any potential increase in a property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs, including cooperative agreements, necessary for higher speed passenger rail transportation.  Any such increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal government programs  necessary for higher speed passenger rail transportation, including cooperative agreements, shall be excluded from the valuation of its real property improvements under Section 11-80.  This Section applies on and after the effective date of this amendatory Act of the 97th General Assembly and through December 31, 2029.  (Source: P.A. 101-186, eff. 8-2-19.)
35 ILCS 200/11-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-85. Property schedules. Every railroad company shall, on or before  June 1 of each year, when required, make out and file with the Department a  statement or schedule showing the property held for right of way, whether  owned, leased, or operated under trackage right agreement, and the length of  the first, second, third and other main and all side tracks and turnouts, and  the number of acres of right of way in each county of this State and in each  taxing district of this State, through or into which the road may run. It shall  describe all improvements and stations located on the right of way, giving the  quantity, quality, character and original cost of each. It shall also report  all non-operating personalty owned or controlled by the company on January 1,  giving the quantity, quality, character and location of the same. The report shall also include any potential increase in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal governmental programs, including cooperative agreements,  necessary for higher speed passenger rail transportation through December 31, 2029. New companies  shall make the statement on or before the June 1 after the location of their  road.When the statement has once been made, it is not necessary to report the  description as required above unless directed to do so by the Department, but  the company shall, on or before June 1, annually, report all additions or  changes in its property in this State as have occurred.The return required by this Section should be made by the using company, but  all property which is operated under one control shall be returned as provided  in this Section.  (Source: P.A. 101-186, eff. 8-2-19.)
35 ILCS 200/11-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-90. Information schedules. Each year every railroad company in this  State shall return to the Department, in addition to any other information  required by this Code, sworn statements or schedules as follows:(a) The amount of capital stock authorized and the     total number of shares of capital stock.(b) The amount of capital stock issued and     outstanding.(c) The market value, or if no market value then the     estimated value, of the shares of stock outstanding.(d) The total amount of all bonds outstanding and all     other indebtedness.(e) The market value, or if no market value then the     estimated value, of all bonds outstanding and all other indebtedness.(f) A statement in detail of the entire gross     receipts and net earnings of the company during the 5 calendar years preceding the assessment date within this State, and of the entire system from all sources.(g) The length of the first, second, third and other     main tracks and all side tracks and turnouts showing the proportions within this State and elsewhere.(h) The reproduction cost of the property within     Illinois and the total reproduction cost of all property of the company.  The reproduction cost, so far as applicable, shall be as last determined by the United States Interstate Commerce Commission, or other competent authority, plus additions and betterments, less retirements and depreciation to the December 31 preceding the assessment date.(i) An enumeration and classification of all rolling     stock and car  equipment owned or leased by the company.  The classification shall show type of equipment and circumstances of ownership and use.  The enumeration shall include rolling stock used over the track of other companies under any trackage right agreement. All other property used in connection with a trackage right agreement shall be listed.(j) Any other information the Department may require     to determine the fair cash value of the property of any railroad company, or necessary to carry out the provisions of this Code, including information pertaining to any potential increases in the property's overall valuation that is directly attributable to the investment, improvement, replacement, or expansion of railroad operating property on or after January 1, 2010, through State or federal governmental programs, including cooperative agreements, necessary for higher speed passenger rail transportation through December 31, 2029.Such statements or schedules shall conform to the instructions and forms  prescribed by the Department.In cases where a railroad company uses property owned by another, the return  shall be made by the using company and all property operated under one control  shall be returned as provided above.  (Source: P.A. 101-186, eff. 8-2-19.)
35 ILCS 200/11-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 11-95.     Listing of non-carrier real estate.     Every railroad company  subject to assessment in this State shall annually return to the Department a  list of its non-carrier real estate in this State, providing its description,  the current assessed value, and the estimated true value of all non-carrier  real estate both within and outside of this State, and any other information  the Department may require. The Department shall examine the list and make  whatever additions or alterations it may find necessary, and transmit to the  proper assessing officials of each county in which non-carrier real estate is  located, the list described above, together with any other information it  considers pertinent. If additions or alterations to the list are made by the  Department, the revised list shall also be sent to the reporting carrier. The  proper assessing officials of each county shall then assess the non-carrier  real estate in the same manner as similar locally assessed property belonging  to individuals, except that it shall be treated as property belonging to  railroads. If any parcels are not platted, any description is sufficient which  would enable a competent surveyor to locate the property.Property listed as non-carrier real estate shall also include the property  index number in counties where such a numbering system has been adopted.    (Source: P.A. 84-777; 84-1013; 88-455.)