ILLINOIS POLLUTION CONTROL BOARD
December 6, 2001
SHINN LANE PRODUCTION,
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-67
(Tax Certification)
OPINION AND ORDER OF THE BOARD (by C.A. Manning):
On December 3, 2001, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Shinn Lane Production (Shinn) 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). In this order, the Board describes the legal framework
for tax certifications, discusses the Agency’s recommendation, and certifies that
Shinn’s facilities described below 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 (2000);
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 (2000);
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
enter a finding and issue a certificate to that effect.” 35 ILCS 200/11-25 (2000);
see also
35 Ill.
Adm. Code 125.216(a).
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Shinn on
2
January 2, 2001. Agency Recommendation (Agency Rec.) at 1. On December 3, 2001, the
Agency filed a recommendation on the application with the Board. The Agency’s
recommendation identifies the facilities at issue:
Eighteen concrete manure pits (each 7 ft. x 55 ft. x 2 ft. deep) with two manure
drain pull plugs per pit and slotted plastic and tribar steel portion of the floor over
the manure pits located in one swine farrowing building (192 ft. x 488 ft.);
Twelve concrete manure pits (each 4 ft. x 228 ft. x 2 ft. deep) with one manure
drain pull plug per pit, one concrete manure pit (32 ft. x 60.5 ft. x 2 ft. deep) with
two manure drain pull plugs and the slotted concrete portion of the floor over the
manure pits located in one swine gestation building (60.5 ft. x 488 ft.);
1
Two concrete manure pits (each 16 ft. x 32 ft. x 2 ft. deep) with one manure drain
pull plug per pit and the slotted concrete portion of the floor over the manure pits
in one swine isolation building (32 ft. x 32 ft.);
One concrete manure storage tank (225 ft. in diameter x 10 ft. in depth); and
Approximately 1, 486 feet of 8” diameter PVC manure transfer pipe.
Agency Rec. at 1-2.
The Agency’s recommendation further states that the water pollution control
facilities “ collect, transport and/or store livestock wastes prior to cropland application.
Agency Rec. at 2. The Agency’s recommendation also identifies the location of the
facilities: Section 24, Township 4S, Range 3W of the 4th Prime Meridian, in Griggsville,
Pike County.
Id.
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
(2000)) 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 Shinn’s facilities identified in this order are pollution
control facilities under the Property Tax Code (35 ILCS 200/11-10 (2000)). 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 (2000);
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
1
There were two references to “manure puts” in the Agency’s description of this facility. The
Board has changed the references to “manure pits”.
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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 (2000)). The Clerk therefore will provide
Shinn 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) (2000);
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 opinion and order on December 6, 2001, by a vote of 5-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
