ILLINOIS POLLUTION CONTROL BOARD
April 7, 2005
DUMOULIN FARMS-HAMPSHIRE
(Livestock Waste Management Facilities
(Property Identification Number
1-20-300-001)),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 05-170
(Tax Certification - Water)
ORDER OF THE BOARD (by J.P. Novak):
On March 17, 2005, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Dumoulin Farms as “pollution control
facilities” for preferential tax treatment under the Property Tax Code (35 ILCS 200/11-5
et seq.
(2002)). The facilities are livestock waste management facilities at Dumoulin Farms’ sow
breeding, farrowing-to-wean, and finishing facility in Hampshire, Kane 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 Dumoulin 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 (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
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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).
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Dumoulin Farms
for its livestock waste management facilities at Dumoulin Farms’ sow breeding, farrowing-to-
wean, and finishing facility on December 29, 2004. Agency Recommendation (Agency Rec.) at
1. On March 17, 2005, the Agency filed a recommendation on the application with the Board.
The Agency’s recommendation identifies the facilities at issue:
1. Swine Building A: three concrete manure pits (each 8 ft. x 56 ft. x 2 ft. deep) with
the slotted wire portion of the floor over the manure pits, four concrete manure pits
(each 7 ft. x 42 ft. x 2 ft. deep) with the slotted wire portion of the floor over the
manure pits, one concrete manure pit (42 ft. x 71 ft. x 2 ft. deep) with the slotted wire
portion of the floor over the manure pit, three concrete manure pits (each 8 ft. x 120
ft. x 2 ft. deep) with the slotted concrete portion of the floor over the manure pits, one
8 ft. stainless steel manure scraper, and 27 pull plug drains;
2. Swine Building B: one concrete manure pit (42 ft. x 220 ft. x 2 ft. deep) with the
slotted concrete portion of the floor over the manure pit, one 8 ft. stainless steel
manure scraper, and 4 pull plug drains;
3. Swine Building C: one concrete manure pit (40 ft. x 465 ft. x 2 ft. deep) with the
slotted concrete portion of the floor over the manure pit and 22 pull plug drains;
4.
Swine Building D: one concrete manure pit (72 ft. x 235 ft. x 2 ft. deep) with the
slotted galvanized rod portion of the floor over the pit and 14 pull plug drains;
5.
One concrete manure collection pit (16 ft. x 16 ft. x 8 ft. deep);
6.
One concrete manure collection pit (20 ft. x 24 ft. x 8 ft. deep);
7.
One glass lined steel storage tank with a concrete floor for manure storage (62 ft.
in diameter x 22.5 ft. deep);
8.
One glass lined steel storage tank with a concrete floor for manure storage (83 ft.
in diameter x 12.5 ft. deep); and
9.
Approximately 1035 feet of 6-inch diameter PVC manure transfer pipe;
approximately 800 feet of 8-inch diameter PVC manure transfer pipe; and
approximately 30 feet of 10-inch diameter PVC manure transfer pipe. Agency
Rec. at 2.
The Agency’s recommendation also identifies the location of the facilities: Sections 19 and 20,
Township 42 North, Range 6 East of the Third Principal Meridian, in Kane County.
Id.
at 1.
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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 3.
TAX CERTIFICATE
The Board finds and certifies that Dumoulin Farms’ 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 Dumoulin 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) (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 April 7, 2005, by a vote of 4-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
