ILLINOIS POLLUTION CONTROL BOARD
April 18, 2002
CHARLES L. RICH (Property Identification
Number 08-0-35-000-001-00),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-170
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On April 10, 2002, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Charles L. Rich (Rich) 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
Rich’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 fa
ir 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 Rich on
November 5, 2001. Agency Recommendation (Agency Rec.) at 1. On April 10, 2002, the
Agency filed a recommendation on the application with the Board. The Agency’s
recommendation identifies the facilities at issue:
Two concrete pits (40 ft. x 240 ft. x 8 ft. deep) each having ten concrete
manure pump-out boxes (each 4 ft. x 4 ft. x 8 ft. with wood covers) and the
slotted concrete portion of the floor over the manure pits in two swine wean-
to-finish buildings (each 40 ft. x 240 ft.);
One concrete manure pit (80 ft. x 245 ft. x 8 ft. deep with a concrete wall
with an equalization port dividing the pit lengthwise) having eight pump-out
boxes (each 5 ft. x 5 ft. x 8 ft. with metal covers) and the concrete portion of
the floor in one swine wean-to-finish building (80 ft. x 245 ft.). Agency Rec.
at 1-2.
The Agency’s recommendation also identifies the location of the facilities: Section 19,
Township 1S, Range 4W of the 3rd Prime Meridian, 3772 1250th Street, Flat Rock, Lee
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 Rich’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
Rich 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,
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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 order on April 18, 2002, by a vote of 6-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
