35 ILCS 200/9-70
Current through Public Acts 103-1 through 103-587, 103-589, and 103-590
The Department shall assess all pollution control facilities, low sulfur dioxide emission coal fueled devices, and property owned or used by railroad companies operating within this State, except noncarrier real estate. Local assessment officers shall assess all other property not exempted from taxation.
35 ILCS 200/9-70