purposes, pollution control facilities shall be certified as such by the Pollution Control Board andshall be assessed by the Department [of Revenue].” 35 ILCS 200/11-20 (2010); see also 35 Ill.
See 35 Ill.
Adm. Code 125.204(a)(4). If the Board finds “that the claimed
facility or relevant portion thereof is a pollution control facility .. ., the Pollution Control Board ... shall enter a finding and issue a certificate to that effect.” 35 ILCS 200/11-25 (2010); seealso 35 Ill. at 2. ...
Allowed
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