ILLINOIS POLLUTION CONTROL BOARD
    August 5, 2004
     
    UAP RICHTER-DIXON (Property
    Identification Number 02-15-07-100-020),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 05-11
    (Tax Certification - Water)
     
    ORDER OF THE BOARD (by J.P. Novak):
     
    On July 23, 2004, the Illinois Environmental Protection Agency (Agency) recommended
    that the Board certify certain agrichemical secondary containment facilities of UAP Richter at its
    Dixon, Lee County site as “pollution control facilities” for preferential tax treatment under the
    Property Tax Code (35 ILCS 200/11-5
    et seq.
    (2002)). But, in the same filing, the Agency
    recommended denial of tax certification to a certain portion of a building over the
    minibulk/package agrichemical secondary containment structure at the site. 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 UAP Richter’s agrichemical secondary
    containment facilities are pollution control facilities. The Board grants certification to the
    agrichemical secondary containment facilities are pollution control facilities. The Board takes
    no action today on the portion of the building over the minibulk/package agrichemical secondary
    containment structure at the site, since UAP Richter may file a petition to contest it on or before
    August 27, 2004.
     
    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).
     
    2
    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).
     
    AGENCY RECOMMENDATION
     
    The Agency states that it received a tax certification application from UAP Richter for its
    Dixon site on December 24, 2002. Agency Recommendation (Agency Rec.) at 1. On July 23,
    2004, the Agency filed a recommendation on the application with the Board. The Agency’s
    recommendation identifies two separate sets of facilities at issue:
     
    Agrichemical containment structures consisting of two liquid agrichemical operational
    area containment structures; two bulk liquid agrichemical secondary containment
    structures; one minibulk/package agrichemical secondary containment structure; the
    portion of the building over two liquid agrichemical operational area containment
    structures and two bulk liquid agrichemical secondary containment structures (excluding
    the portion of Building # 1 that does not cover either of the two liquid agrichemical
    operational area containment structures or the bulk liquid agrichemical secondary
    containment structure within Building # 1); and associated collection and recovery
    systems as approved under the Agency-endorsed Agrichemical Facility Permit No.
    92021656 (Log Nos. 02107261 and 03127704). Agency Rec. at 1-2.
     
    The portion of a building over the minibulk/package agrichemical secondary containment
    structure. Agency Rec. at 2.
     
    The Agency’s recommendation also identifies the location of the facilities: Section 7, Township
    20 North, Range 10 East of the Fourth Principal Meridian in Lee County.
    Id.
    at 1.
     
    The Agency makes separate recommendations relating to the two separate sets of
    facilities:
     
    Agrichemical secondary containment structure facilities:
    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.
     
    Building over the minibulk/package agrichemical secondary containment facilities:
    The
    Agency recommends that the Board deny certification 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)). Agency Rec. at 3. UAP Richter has 35 days from when it was served with a copy of
    the Agency’s recommendation to contest that recommendation to the Board. 35 Ill. Adm. Code
    125.206. Any petition for review must be filed on or before August 27, 2004. After that, the
    Board will determine what further actions may be appropriate.
     
     
      
     
    3
    TAX CERTIFICATE
     
    Agrichemical Secondary Containment Structure Facilities
     
     
    The Board finds and certifies that UAP Richter’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 UAP Richter and the Agency with a copy of this order.
     
    IT IS SO ORDERED.
     
    I Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
    adopted the above order on August 5, 2004, by a vote of 4-0.
     
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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