ILLINOIS POLLUTION CONTROL BOARD
    April 3, 2003
     
    HOLLAND ENERGY, LLC (Continuous
    Emissions Monitoring System (Property
    Identification Number -0825-16-00-300-003)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 03-170
    (Tax Certification)
     
     
    ORDER OF THE BOARD (by T.E. Johnson):
     
    On March 31, 2003, the Illinois Environmental Protection Agency (Agency)
    recommended that the Board certify certain facilities of Holland Energy, LLC (Holland Energy)
    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
    Holland Energy’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 Holland Energy on
    December 31, 2002. Agency Recommendation (Agency Rec.) at 1. On March 31, 2003, the
    Agency filed a recommendation on the application with the Board. The Agency’s
    recommendation identifies the facilities at issue: Continuous Emissions Monitoring System.
    Agency Rec. at 1. The Agency’s recommendation further describes the facilities: for monitoring
    NOX and O2 emissions for each of the HRSG gas turbines.
    Id.
    at 1-2. The Agency’s
    recommendation also identifies the location of the facilities: R.R. 2, Box 270A, P.O. Box 65,
    Beecher City, Shelby County.
    Id.
    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
    (2002)) because the primary purpose of the facilities is eliminating, preventing, or reducing air
    pollution. Agency Rec. at 2.
     
    TAX CERTIFICATE
     
    The Board finds and certifies that Holland Energy’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 the certificate or the date of the construction of the facility, whichever 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 therefore will
    provide Holland Energy 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.
     
     
     
      
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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 3, 2003, by a vote of 7-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     

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