ILLINOIS POLLUTION CONTROL BOARD
February 20, 2003
RONALD OCHS (Newton) (Property
Identification Number 78-12-35-200-007),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 03-120
(Tax Certification)
ORDER OF THE BOARD (by T.E. Johnson):
On February 13, 2003, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Ronald Ochs (Ochs) as “pollution
control facilities” for preferential tax treatment under the Property Tax Code (35 ILCS 200/11-5
et seq.
(2002)). 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 Ochs’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 (2002);
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 (2002);
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 (2002);
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 Ochs on December
31, 2001. Agency Recommendation (Agency Rec.). On February 13, 2003, the Agency filed a
recommendation on the application with the Board. The Agency’s recommendation identifies
the facilities at issue: water pollution control facilities for livestock waste management. Agency
Rec. The Agency’s recommendation further describes the facilities:
One concrete manure pit (24 ft. x 70 ft. x 4 ft. deep) with eight 4-inch diameter
clay tile manure pump-out ports and the slotted plastic portion of the floor over
the manure pit located in one swine building (24 ft. x 70 ft.).
One concrete manure pit (32 ft. x 110 ft. x 5 ft. deep) with eight 6-inch diameter
clay tile manure pup-out ports and the slotted concrete portion of the floor over
the manure pit located in one swine building (32 ft. x 110 ft.).
One concrete manure pit (24 ft. x 36 ft. x 2 ft. deep) with 4 manure drain pull
plugs and the slotted plastic covered wire portion of the floor over the manure pit
in one swine building (24 ft. x 36 ft.).
Two concrete manure pits (each 10 ft. x 72 ft. x 2 ft. deep) with 4 manure drain
pull plugs and the slotted concrete portion of the floor over the manure pits in one
swine building (40 ft. x 72 ft.).
One concrete manure pit (40 ft. x 40 ft. x 8 ft. deep) with six 6-inch diameter PVC
manure pump-out ports and a concrete cover having a manway (2 ft. x 2 ft.) with
a steel cover.
One concrete manure pit (24 ft. x 110 ft. x 6 ft. deep) with 2 concrete manure
pump-out boxes (each 2 ft. x 2 ft. x 6 ft. deep) having steel covers and the slotted
concrete portion of the floor over the manure pit in one swine building (56 ft. x
110 ft.).
Agency Rec.
The Agency’s recommendation also identifies the location of the facilities: Section 35,
T6N, Range 9E of the 3rd Principal Meridian, Jasper County. Agency Rec.
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
(2002)) because the primary purpose of the facilities is to eliminate, prevent, or reduce water
pollution. Agency Rec.
TAX CERTIFICATE
The Board finds and certifies that Ochs’s facilities identified in this order are pollution
control facilities under the Property Tax Code (35 ILCS 200/11-10 (2002)). Under Section 11-
25 of the Property Tax Code, the effective date of this certificate is “the date of application for
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the certificate or the date of the construction of the facility, which ever is later.” 35 ILCS
200/11-25 (2002);
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 (2002)). The Clerk of the Board, therefore,
will provide Ochs 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) (2002);
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 February 20, 2003, by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
