ILLINOIS POLLUTION CONTROL BOARD
June 6, 2002
UAP RICHTER COMPANY (Property
Identification Number 08-000-071-00)
(McDonough County),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-184
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On May 21, 2002, UAP Richter Company (UAP) filed a “recommendation” to contest
a tax certification recommendation of the Illinois Environmental Protection Agency (Agency)
in apparent response to the Board’s May 2, 2002 order.
See
35 Ill. Adm. Code 125.206(a).
On June 3, 2002, UAP filed a replacement, properly captioned petition for review. Facilities
certified by the Board as “pollution control facilities” receive preferential tax treatment under
the Property Tax Code (35 ILCS 200/11-5
et seq.
(2000)). On April 22, 2002, the Agency
recommended that the Board deny a tax certificate for UAP’s “portion of the building over the
mini-bulk and package agrichemical secondary containment structure (L-shaped with greatest
dimensions of 60 feet x 78 feet) where mini-bulk and package agrichemical containers are
warehoused” in McDonough County. Agency Recommendation at 2.
In its petition contesting the Agency’s recommendation, UAP states that the
purpose of the area sought to be certified is to maintain the integrity of the packaging
and to avoid dispersion of chemicals to the environment. Petition at 2. UAP further
asserts that the primary purpose of this structure is the elimination, prevention, or
reduction of water pollution.
Id.
at 3.
UAP’s petition meets the content requirements of 35 Ill. Adm. Code 125.206. The
Board accepts the petition for hearing.
See
35 Ill. Adm. Code 125.210(a)(1).
UAP “has the burden to prove that the facility or portion thereof for which it seeks tax
certification is a pollution control facility, as defined in [35 Ill. Adm. Code] Section
125.200(a)(1) . . . .” 35 Ill. Adm. Code 125.214. The Board will consider the Agency’s
record of UAP’s tax certification application as well as any evidence admitted at hearing.
See
Cass County Service Co. v. IEPA, PCB 99-31, slip op. at 2 (Jan. 20, 2000). Unless the Board
or the hearing officer orders otherwise, the Agency must file the entire record on which it
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based its recommendation by June 21, 2002, which is 30 days after UAP filed the petition. 35
Ill. Adm. Code 125.208. If the Agency wishes to seek additional time to file the record, it
must file a request for extension before the date on which the record is due to be filed.
Id.
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the
Board adopted the above order on June 6, 2002, by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
