ILLINOIS POLLUTION CONTROL BOARD
December 20, 2001
DAN AND JACKIE BORROWMAN FARM
(Property Identification Number 63-024-02A),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-74
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On December 12, 2001, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Dan and Jackie Borrowman Farm
(Borrowman) 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 Borrowman’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 (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).
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AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Borrowman on
January 2, 2001. Agency Recommendation (Agency Rec.) at 1. On December 12, 2001, the
Agency filed a recommendation on the application with the Board. The Agency’s
recommendation identifies the facilities at issue:
Ten concrete manure pits (each 10.2 ft. x. 193 ft. x 2 ft. deep) with one manure
drain pull plug per pit covers and the slotted concrete portion of the floor over the
manure pit located in each of two swine building (each 102 ft. x 193 ft.);
One concrete manure tank (208 ft. x 8 ft. in height);
Approximately 400 feet of 10-inch diameter PVC manure transfer pipe; and
Approximately 20 feet of 8-inch diameter PVC manure transfer pipe. Agency
Rec
.
at 1.
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 33,
Township 6S, Range 3W of the 4th Prime Meridian, 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 2.
TAX CERTIFICATE
The Board finds and certifies that Borrowman’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 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 Borrowman 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
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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 December 20, 2001, by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
