ILLiNOIS POLLUTION CONTROL BOARD
    February 1, 1996
    CGE FORD HEIGHTS, L.L.C.,
    )
    )
    Petitioner,
    )
    )
    v.
    )
    PCB96-164
    )
    (T-C Appeal)
    )
    ILLINOIS ENVIRONMENTAL
    )
    PROTECTION AGENCY,
    )
    )
    Respondent.
    )
    ORDER OF THE BOARD
    This matter comes before the Board on CGE Ford Heights, L.L.C’s (CGE)
    “petition for review and hearing to contest denial ofapplication for certification as
    pollution control facilities.” Division 1, Article II ofthe Revenue Act
    (35
    ILCS 200/11-5
    through 200/11-30) (1994) provides that pollution control facilities are to be valued for
    tax purposes at “33 1/3 ofthe fair cash value oftheir economic productivityto their
    owners,” and provides that certification of such facilities is to be made by the Board.
    CGE suggests that the Board should proceed in this action pursuant to the
    Revenue Act and to “Section 40 ofthe Illinois Environmental Protection Act..
    .
    and
    Section 105.102 ofthe Board’s Procedural Rules (citations omitted).” While we agree
    that the procedures ofSection 40 and Part
    105
    ofour rules provide a convenient guideline
    for the handling ofthis action, the Board’s authority to hear this action arises from the
    Revenue Act. Since the Revenue Act contains no time frames for action on certification
    petitions, the Board finds that the 120-day decision deadlineof Section 40 does not apply
    in tax certificationactions.
    Nonetheless, the Board will proceed as expeditiously as possible consistent with
    the Board’s resources. In this case, the burden is on petitioner to demonstrate that its
    application to the Illinois Environmental Protection Agency provesthat its facility is a
    pollution control facility as defined in 35 ILCS 200/11-10. This matter is accepted for
    hearing to be conducted pursuant to 35 Ill. Adm. Code 105 to the extent practicable. The
    Agency shall fileits record within 14 days ofthis order or as otherwise ordered by the
    hearing officer.
    IT IS SO ORDERED.
    2
    I, Dorothy M. Gunn, Clerk ofthe Illinois Pollution Contrç~,Board,hereby certify
    that the above order was adopted on the
    /‘~‘
    day of
    9-t~t~e-~-zs-c-~-,,
    1996, by a vote of
    7
    ~O
    .
    /
    Dorothy
    ~
    M./~unn,
    ,~.
    Clerk
    /f~~)
    Illinois Poll&ion Control Board

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