ILLINOIS POLLUTION CONTROL BOARD
    May 18, 2006
     
    C & B FARMS--KINGSTON
    (Livestock Waste Management Facilities
    (Property Identification Number
    05-02-300-007)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 06-162
    (Tax Certification - Water)
     
    ORDER OF THE BOARD (by G.T. Girard):
     
    On May 3, 2006, the Illinois Environmental Protection Agency (Agency) recommended
    that the Board certify certain facilities of C & B Farms as “pollution control facilities” for
    preferential tax treatment under the Property Tax Code (35 ILCS 200/11-5
    et seq.
    (2004)). The
    facilities are livestock waste management facilities at C & B Farms’ swine production operation
    in DeKalb County. 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 C & B Farms’
    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 1/3% of the fair cash value of their economic productivity to
    their owners.” 35 ILCS 200/11-5 (2004);
    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 (2004);
    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 (2004);
    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 C & B Farms for its
    livestock waste management facilities at C & B Farms’ swine production operation on June 22,
    2005. Agency Rec. at 1. On May 3, 2006, the Agency filed a recommendation on the
    application with the Board. The Agency’s recommendation identifies the facilities at issue:
     
    One concrete manure pit (120 ft. x 60 ft. x 7 feet deep) with two concrete pump
    out pits (each 7.6 ft. x 7.6 ft. x 7 ft. deep) and the slotted portion of the floor over
    the manure pit; one concrete manure pit (140 ft. x 40 ft. x 7.67 ft. deep) with three
    concrete pump out pits (each 5 ft. x 6 ft. x 7.67 ft. deep) and the slotted concrete
    portion of the floor over the manure pit; one concrete manure pit (135 ft. x 45 ft. x
    8 ft. deep) with two concrete pump out pits (each 6 ft. x 10 ft. x 8 ft. deep) and the
    slotted concrete portion of the floor over the manure pit; one concrete manure pit
    (135 ft. x 45 ft. x 8 ft. deep) with one concrete pump out pit (6 ft. x 10 ft. x 8 ft.
    deep) and the slotted concrete portion of the floor over the manure pit; one
    concrete manure pit (132 ft. x 40 ft. x 7 ft. deep) with two concrete pump out pits
    (each 7.5 ft. x 7.6 ft. x 7 ft. deep) and the slotted concrete portion of the floor over
    the manure pit; two concrete manure pits (each 120 ft. x 50 ft. x 7 ft. deep) with
    four concrete pump out pits (each 7.6 ft. x 7.6 ft. x 7 ft. deep) and the slotted
    concrete portion of the floor over the manure pits; one concrete manure pit (116
    ft. x 40 ft. x 7 ft. deep) with two concrete pump out pits (each 7.6 ft. x 7.6 ft. x 7
    ft. deep) and the slotted concrete portion of the floor over the manure pit; one
    concrete manure pit (200 ft. x 35 ft. x 4 ft. deep) and the slotted concrete portion
    of the floor over the manure pit; one concrete manure pit (175 ft. 40 ft. x 4 ft.
    deep) and the slotted concrete portion of the floor above the manure pit; and
    approximately 86 ft. of 6" PVC manure transfer pipe. Agency Rec. at 1-2.
     
    The Agency’s recommendation also identifies the location of the facilities: Section 2, Township
    41 North, Range 4 East of the Third Principal Meridian, in DeKalb 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
    (2004)) because the primary purpose of the facilities is eliminating, preventing, or reducing
    water pollution. The facilities are used to collect, transport, and store livestock wastes prior to
    cropland application. Agency Rec. at 2.
     
    TAX CERTIFICATE
     
    The Board finds and certifies that C & B Farms’ facilities identified in this order are
    pollution control facilities under the Property Tax Code (35 ILCS 200/11-10 (2004)). 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 (2004);
    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.
     
     
      
    3
    Code 125.216(d) (quoting in italics 35 ILCS 200/11-30 (2004)). The Clerk therefore will
    provide C & B Farms and the Agency with a copy of this order.
     
    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) (2004);
    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 May 18, 2006, by a vote of 4-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board

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