ILLINOIS POLLUTION CONTROL BOARD
May 2, 2002
UAP RICHTER COMPANY (McDonough
County) (Property Identification Number 08-
000-071-00),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-184
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On April 22, 2002, the Illinois Environmental Protection Agency (Agency) fled a
recommendation on whether the Board should certify certain facilities of UAP Richter
Company (UAP) as “pollution control facilities” for preferential tax treatment under the
Property Tax Code (35 ILCS 200/11-5
et seq.
(2000)). The Agency filed the recommendation
under Part 125 of the Board’s procedural rules (35 Ill. Adm. Code 125). The Agency
recommended that the Board issue a tax certificate for certain agrichemical containment
structures where the primary purpose is the elimination, prevention, and reduction of water
pollution. However, the Agency recommended that the Board deny a tax certificate for the
portion of the building over the minibulk and package agrichemical secondary containment
structure, stating that its primary purpose is to warehouse products for future use.
In a separate order, the Board today issued a tax certificate for UAP’s agrichemical
containment structures for which the Agency recommended such certification in PCB 02-182.
The Board now opens this docket, PCB 02-184, to address the Agency’s recommendation that
the Board deny tax certification for the portion of the building over the minibulk and package
agrichemical secondary containment structure. The Board directs the Clerk of the Board to
place a copy of the Agency’s recommendation in the record of this docket.
If UAP wishes to contest the Agency’s recommendation regarding this portion of the
building, UAP must file a petition to contest with the Clerk of the Board within 35 days after
the Agency served the recommendation on UAP.
See
35 Ill. Adm. Code 125.206(a). If UAP
fails to timely file a petition, the Board may deny tax certification for the landfill based solely
on the Agency’s recommendation.
IT IS SO ORDERED.
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I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the
Board adopted the above order on May 2, 2002, by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board