Illinois Statutes
§ 11-5 — Pollution control facilities; valuation policy
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 200/ Property Tax Code.·Art. Title 3 - Valuation and Assessment
It is the policy of this State that pollution control facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to their owners.
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Legislative History
(Source: P.A. 83-121; 88-455.)
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Assessment authority