ILLINOIS POLLUTION CONTROL BOARD
January 22, 2004
BACON HILL FARM, INC. (Property
Identification Number 06-05-25-100-005),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 04-122
(Tax Certification - Water)
ORDER OF THE BOARD (by J.P. Novak):
On January 14, 2004, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Bacon Hill Farm, Inc. (Bacon Hill Farm)
at its livestock waste management facilities as “pollution control facilities” for preferential tax
treatment under the Property Tax Code (35 ILCS 200/11-5
et seq.
(2002)). The Agency filed the
recommendation under Part 125 of the Board’s procedural rules (35 Ill. Adm. Code 125). In this
order, the Board describes the legal framework for tax certifications, discusses the Agency’s
recommendation, and certifies that Bacon Hill Farm’s facilities are pollution control facilities.
LEGAL FRAMEWORK
Under the Property Tax Code, “[i]t is the policy of this State that pollution control
facilities should be valued, at 33
⅓
% of the fair cash value of th eir economic productivity to their
owners.” 35 ILCS 200/11-5 (2002);
see also
35 Ill. 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 (2002);
see also
35 Ill.
Adm. Code 125.200(a).
Under Section 125.202 of the Board’s procedural rules, a person may submit an
application for tax certification to the Agency. 35 Ill. Adm. Code 125.202. If the Agency
receives a tax certification application, the Agency must file with the Board a recommendation
on the application, unless the applicant withdraws the application. 35 Ill. Adm. Code 125.204(a).
Among other things, the Agency’s filing must recommend that the Board issue or deny tax
certification. 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 (2002);
see also
35 Ill.
Adm. Code 125.216(a).
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AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Bacon Hill Farm
for its livestock waste management facilities on December 27, 2002. Agency Recommendation
(Agency Rec.) at 1. On January 14, 2004, the Agency filed a recommendation on the application
with the Board. The Agency’s recommendation identifies the facilities at issue:
One concrete manure pit (40 ft. by 54 ft. by 8 ft. deep) with four concrete manure
pump-out tubes and the slotted concrete portion of the floor located over the
manure pit in a swine finishing building;
One concrete manure pit (10 ft. by 60 ft. by 6 ft. deep) having four manure pump-
out tubes and the slotted portion of the floor located over the manure pit in one
swine finishing building;
Three concrete manure pits (10 ft. by 34 ft. by 3 ft. deep) with two manure drain
pull plugs per pit and the slotted plastic portion of the floor located over the
manure pit in one swine nursery building;
Approximately 44 feet of 6-inch diameter PVC manure transfer pipe; and
One concrete manure pit (23 ft. by 70 ft. by 4 ft. deep) with four manure pump-
out tubes and the slotted plastic and steel portion of the floor located over the
manure pit in one swine farrowing building. Agency Rec. at 1-2.
The Agency’s recommendation also identifies the location of the facilities: the northwest 1/4 of
Section 25, T7N, Range 1E of the Fourth Principal Meridian, at 5087 E. Ill. 9 Highway, Avon, in
Fulton County.
Id.
at 1.
The Agency recommends that the Board certify that the identified facilities are pollution
control facilities as defined in Section 11-10 of the Property Tax Code (35 ILCS 200/11-10
(2002)) because the primary purpose of the facilities is eliminating, preventing, or reducing
water pollution. Agency Rec. at 2.
TAX CERTIFICATE
The Board finds and certifies that Bacon Hill Farm’s facilities identified in this order are
pollution control facilities under the Property Tax Code (35 ILCS 200/11-10 (2002)). Under
Section 11-25 of the Property Tax Code, the effective date of this certificate is “the date of
application for the certificate or the date of the construction of the facility, which ever is later.”
35 ILCS 200/11-25 (2002);
see also
35 Ill. Adm. Code 125.216(a). Section 125.216(d) of the
Board’s procedural rules states that the Clerk “will provide the applicant and the Agency with a
copy of the Board’s order setting forth
the Board’s findings and certificate, if any
.” 35 Ill. Adm.
Code 125.216(d) (quoting in italics 35 ILCS 200/11-30 (2002)). The Clerk therefore will
provide Bacon Hill Farm and the Agency with a copy of this order.
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IT IS SO ORDERED.
Section 41(a) of the Environmental Protection Act provides that final Board orders may
be appealed directly to the Illinois Appellate Court within 35 days after the Board serves the
order. 415 ILCS 5/41(a) (2002);
see also
35 Ill. Adm. Code 101.300(d)(2), 101.906, 102.706.
Illinois Supreme Court Rule 335 establishes filing requirements that apply when the Illinois
Appellate Court, by statute, directly reviews administrative orders. 172 Ill. 2d R. 335. The
Board’s procedural rules provide that motions for the Board to reconsider or modify its final
orders may be filed with the Board within 35 days after the order is received. 35 Ill. Adm. Code
101.520;
see also
35 Ill. Adm. Code 101.902, 102.700, 102.702.
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
adopted the above order on January 22, 2004, by a vote of 5-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
