Illinois § 11-161 Application procedure; assessment by Department of Revenue

Illinois Statutes

§ 11-161 — Application procedure; assessment by Department of Revenue

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 200/ Property Tax Code.·Art. Title 3 - Valuation and Assessment

Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. 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 as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.

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Applications for assessment as a qualifying water treatment facility that are filed on or after January 1, 2020 shall be filed with the Department of Revenue in the manner and form prescribed by the Department of Revenue. 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 as defined in this Division 4. The effective date of an assessment shall be on January 1 preceding the date of approval by the Department of Revenue or preceding the date construction or installation of the facility commences, whichever is later.

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