- ILLINOIS POLLUTION CONTROL BOARD
August 21, 2014
WABASH VALLEY SERVICE CO.
- 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)(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 (2012); see
also 35 Il...
PCB 15-012 Order 082114 
