ILLINOIS POLLUTION CONTROL BOARD
April 18, 2002
NOVOTNY FARMS, LLC (Property
Identification Number 21-07-400-001),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-167
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On April 8, 2002, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Novotny Farms (Novotny) 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
Novotny’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 Novotny on
December 5, 2001. Agency Recommendation (Agency Rec.) at 1. On April 8, 2002, the
Agency filed a recommendation on the application with the Board. The Agency’s
recommendation identifies the facilities at issue:
One reinforced concrete manure pit (329 ft. x 51.17 ft. x 8 ft. deep) with
eight concrete pump-out boxes (each 5 ft. x 6 ft. x 8.83 ft. deep), the slotted
concrete portion of the floor above the manure pit in one swine wean-to-
finish building, and one concrete manure storage tank (225 ft. in diameter
and 10 ft. in depth). Agency Rec. at 1.
The Agency’s recommendation also identifies the location of the facilities: Section 7,
Township 15N, Range 8E of the 4th Prime Meridian, 12605 1000 N. Avenue, Tiskilwa,
Bureau County. Agency 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
(2000)) because the primary purpose of the facilities is the elimination, prevention or reduction
of water pollution. Agency Rec. at 2.
TAX CERTIFICATE
The Board finds and certifies that Novotny’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 Novotny 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.
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I Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the
Board adopted the above order on April 18, 2002, by a vote of 6-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
