35 Ill. Adm. Code 125.214
Burden of Proof
Section 125
Section 125.214Â Burden of
Proof
If the applicant files a
petition to contest under Section 125.206 or the Board otherwise directs that a
hearing be held under Section 125.210, the applicant has the burden to prove
that the facility or portion thereof for which it seeks tax certification is a
pollution control facility, as defined in Section 125.200(a)(1), or that the
device for which it seeks tax certification is a low sulfur dioxide emission
coal fueled device, as defined in Section 125.200(b)(1).