ILLINOIS POLLUTION CONTROL BOARD
May 3, 2001
SANGAMON PRAIRIE PORK FARM,
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 01-136
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On April 5, 2001, the Illinois Environmental Protection Agency (Agency) filed a
recommendation that the Board certify certain facilities of Sangamon Prairie Pork Farm
(Sangamon Prairie) as “pollution control facilities” for preferential tax treatment under the
Property Tax Code (35 ILCS 200/11-5
et seq.
(1998)). The Agency filed the recommendation
pursuant to 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 Sangamon Prairie’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 1/3% of the fair cash value of their economic productivity to
their owners.” 35 ILCS 200/11-5 (1998). “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 (1998).
Pursuant to Section 125.202 of the Board’s procedural rules, a person may submit an
application for tax certification to the Agency. See 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. See 35 Ill. Adm. Code
125.204(a). Among other things, the Agency’s filing must recommend that the Board issue or
deny tax certification. See 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 (1998).
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AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Sangamon Prairie
on November 8, 2000. Agency Recommendation (Ag. Rec.) at 1. On April 5, 2001, the
Agency filed a recommendation on the application with the Board. The Agency’s
recommendation identifies the facilities at issue:
Eight concrete manure pits (each 10 ft. x 46.92 ft. x 2 ft. deep) having two
manure drain pull plugs per pit and the slotted galvanized steel and plastic
flooring over the manure pits and one concrete manure pit (8 ft. x 10 ft. x 1 ft.
deep) and the slotted wire portion of the floor over the manure pit located in
swine Building 16; one concrete manure pit (46 ft. x 66.5 ft. x 9 ft. deep), one
concrete manure lift station (6 ft. x 6 ft. x 9 ft. deep), approximately 276 feet of
eight inch diameter PVC manure transfer pipe and approximately 35 feet of 3
inch diameter PVC manure transfer pipe associated with swine Building 16.
One concrete manure pit (45.25 ft. x 121 ft. x 7 ft. deep) having three concrete
manure pump-out boxes (each 6 ft. x 8 ft. x 9 ft. deep) and the slotted concrete
portion of the floor over the manure pit in swine Building 17.
Two concrete manure pits (one 41.08 ft. x 121.08 ft. x 6.16 ft. deep and one
41.08 ft. x 125.08 ft. x 6.16 ft. deep) each having four concrete manure pump-
out boxes (each 7 ft. x 7 ft. x 8 ft. deep with treated plywood covers) and the
slotted concrete portion of the floor over the manure pits in swine Building 18.
Ag. Rec. at 1-2.
The Agency’s recommendation further describes the facilities: “These livestock waste
management facilities are used to collect, transport, and/or store livestock wastes prior to
cropland application.” Ag. Rec. at 2.
The Agency’s recommendation also identifies the location of the facilities:
Building 16: Section 18, T17N, R3W of the 3rd P.M. in Sangamon County
Building 17 & 18: Section 20, T17N, R3W of the 3rd P.M. in Sangamon
County. Ag. Rec. 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
(1998)) because the primary purpose of the facilities is “eliminating, preventing, or reducing
water pollution.” Ag. Rec. at 2.
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TAX CERTIFICATE
The Board finds and certifies that the facilities of Sangamon Prairie identified in this
order are pollution control facilities under the Property Tax Code (35 ILCS 200/11-10 (1998)).
Pursuant to 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 (1998). 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 (1998)). The Clerk therefore will provide Sangamon
Prairie and the Agency with a copy of this order.
IT IS SO ORDERED.
Section 41 of the Environmental Protection Act (415 ILCS 5/41 (1998)) provides for the
appeal of final Board orders to the Illinois Appellate Court within 35 days of the date of service
of this order. Illinois Supreme Court Rule 335 establishes such filing requirements. See 172
Ill. 2d R. 335; see also 35 Ill. Adm. Code 101.520, Motions for Reconsideration.
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, hereby certify that
the above order was adopted on the 3rd day of May 2001 by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
