- ILLINOIS POLLUTION CONTROL BOARD
September 5, 2013
CREASY FAMILY FARMS
(Property Identification Number
17-000-266--00) ,
Petitioner,
v.
- ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
- LEGAL FRAMEWORK
Under the Property Tax Code, “[i]t 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.” 35 ILCS 200/11-5 (2012); see also 35 Ill.
- See 35 Ill.
- Adm.
- Code 125.204(a). Among other
things, the Agency’s filing must recommend that the Board issue or deny tax certification. The Agency further describes the facilities as having “the primary purpose of collecting,
transporti...
PCB 14-017 Order 090513 
