ILLINOIS POLLUTION CONTROL BOARD
May 16, 2002
R. DEAN LOWER (Property Control
Numbers 06-000-236-00, 06-000-227-00),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-195
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On May 3, 2002, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of R. Dean Lower (Lower) 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 Lower’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 Lower on March
15, 2001. Agency Recommendation (Agency Rec.) at 1. On May 3, 2002, the Agency filed a
recommendation on the application with the Board. The Agency’s recommendation identifies
the facilities at issue:
Two concrete manure pits (each 6 ft. x 48 ft. x 3 ft. deep) with one manure
drain pull plug per pit and the slotted wire and plastic portion of the flooring
over the manure pits located in the farrowing house;
One concrete manure pit (10 ft. x 122 ft. x 8 ft. deep) and the slotted concrete
portion of the flooring over the manure pit located in the old finishing barn;
One concrete manure pit (41 ft. x 152 ft. x 9 ft. deep) with two concrete manure
pump-out boxes (each 5 ft. x 6 ft. x 10 ft. deep) and the slotted concrete portion
of the flooring over the manure pit in the north finishing barn;
One concrete manure pit (41 ft. x 152 ft. x 9 ft. deep) with two concrete manure
pump-out boxes (each 5 ft. x 6 ft. x 10 ft. deep) and the slotted concrete portion
of the flooring over the manure pit in the south finishing barn;
Approximately 50 feet of 6-inch diameter clay tile manure transfer pipe;
One concrete manure pit (30 ft. x 72 ft. x 6 ft. deep) with two manure pump-out
boxes (each 2.5 ft. x 6 ft. x 6 ft. deep) and the slotted concrete portion of the
flooring over the manure pit located in the grower building;
Two concrete manure pits (each 8 ft. x 128 ft. x 8 ft. deep) with two concrete
manure pump-out boxes (each 6 ft. x 6 ft. x 9 ft. deep) per pit and the slotted
concrete portion of the flooring over the manure pits in the gestation building;
Two concrete manure pits (7 ft. x 80 ft. x 3 ft. deep) and the slotted plastic and
cast iron concrete portion of the flooring over the manure pits in the farrowing
house; and
One concrete manure pit (3 ft. x 80 ft. x 3 ft. deep) and the slotted plastic and
cast iron portion of the flooring over the manure pit in the farrowing house.
Agency Rec. at 1-2.
The Agency’s recommendation also identifies the location of the facilities:
Sections 17 and 18, Township 24N, Range 6E of the 4th Prime Meridian, 24444
Cyclone Ridge Road, Lanark, Carroll County. Agency Rec. at 1.
3
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 3.
TAX CERTIFICATE
The Board finds and certifies that Lower’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
Lower, the Agency, and the Department of Revenue 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 order on May 16, 2002, by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
