- ILLINOIS POLLUTION CONTROL BOARD
February 5, 2015
MARATHON PETROLEUM
COMPANY, LP
Diesel Oxidation Catalyst System (Property
Identification Number: 05-1-34-021-000)
Petitioner,
v.
- ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
- Adm.
- Code 125.200(a)(2).
- “For tax
purposes, pollution control facilities shall be certified as such by the Pollution Control Board and
shall be assessed by the Department [of Revenue].” 35 ILCS 200/11-20 (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
2
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