RE~£~V~ D
CLtRjç~OFFICE
AUG
302004
BEFORE THE ILLINOIS POLLUTION CONTROL BOARDPolIut~onSTATE OFControlILLINOISBoard
Lazy B Farm
)
(Property Indentification Number
05-000-289-00)
)
Petitioner
)
O ‘~
PCB$~V
)
(Tax Certification)
ILLINOIS ENVIRONMENTAL
)
PROTECTION AGENCY
Respondent.
)
NOTICE
Dorothy M.
Gunn, Clerk
Zach Buchanan
Illinois Pollution Control Board
Lazy B Farm
James R. Thompson Center
RB. 1 Box 79
100 West RandolphStreet, Suite 11-500
Lawrenceville, Illinois 62439
Chicago, Illinois 60601
Steve Santarelli
Illinois Department ofRevenue
101 West Jefferson
Post Office Box 19033
Springfield, Illinois 62794
PLEASE TAKE NOTICE that I have today filed with the Office of the Clerk of the Pollution Control
Board an APPEARANCE AND THE RECOMMENDATION of the Illinois Environmental Protection Agency, a
copy ofwhich is herewith served upon you.
ENVIRONMENTAL PROTECTION AGENCY
OF THE STATE OF ILLINOIS
By:
Vera
Iô~
Herst
Assistant Counsel
Division of Legal Counsel
DATED: August 27, 2004
Illinois Environmental Protection Agency
1021 North Grand Avenue East
Post Office Box 19276
Springfield, Illinois 62794-9276
(217) 782-5544
THIS FILING IS SUBMITTED ON RECYCLED PAPER
REC~rj~~.jCLERK’S
OFACE
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
AUG 302004
STATE OF ILUNO~S
Lazy B Farm
Pollution Control Board
(Property Indentification Number
05-000-289-00)
Petitioner
)
O
)
PCB9tC
(Tax Certification)
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY
)
Respondent.
)
APPEARANCE
The undersigned, as one of its attorneys, hereby enters an APPEARANCE on behalfof Respondent,
Illinois Environmental Protection Agency.
ENVIRONMENTAL PROTECTION AGENCY
OF THE STATE OF ILLINOIS
By;____
Vera Herst
Assistant Counsel
Division of Legal Counsel
DATED: August 27, 2004
Illinois Environmental Protection Agency
1021 North Grand Avenue East
Post Office Box 19276
Springfield, Illinois 62794-9276
(217)782-5544
THIS FILING IS SUBMITTED ON RECYCLED PAPER
RECE~VED
CLERK’S OFFICE
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
AUG 302004
Lazy B Farm
)
Pollution
STATE
OFControlILLINOISBoard
(Property Identification Number
)
05-000-289-00)
)
Petitioner
)
)
PCBJW
(Tax Certification)
ILLINOIS ENVIRONMENTAL
)
PROTECTION AGENCY
)
Respondent.
)
RECOMMENDATION
Now Comes the Illinois Environmental Protection Agency (“Illinois EPA”), by Vera Herst, one of its
attorneys, and pursuant to Section 125.204 of the Illinois Pollution Control Board’s (Board) regulations files the
following Recommendation regarding the tax certification of water pollution control facilities pursuant to 35 III.
Adm. Code 125.204.
1.
On October 6,2003, the Illinois EPA received a request from LazyB Farm for an Illinois EPA
recommendation regarding the tax certification of water pollution control facilities, pursuant to 35 III. Adm.
Code 125.204, and noted the request as log number TC-24-03. (Exhibit A)
2.
The applicant’s address is:
Lazy B Farm
RB. 1 Box 79
Lawrenceville, Illinois 62439
3.
The proposed water pollution control facilities in this request are located at: Section 8, T2N, RI 1W of the
2,d
P.M. in Lawrence County, at the above street address and consist ofthe following:
Livestock waste management facilities consisting of one concrete manure pit (304 ft. x 102 ft. x 8
ft. deep) with eight concrete pump out pits (6 ft. x 6 ft. x 8 ft. deep) with the slotted concrete
portion of the floor over the manure pit located in each of the two swine wean to finish buildings.
(These facilities are further described in Exhibit A.)
4.
Section 11-10 of the Property Tax Code, 35 ILCS 200/11-10(2002), defines “pollution control facilities”
as: “any system, method, construction, device or appliance appurtenant thereto or any portion of any
building or equipment, that is designed, constructed, installed or operated for the primary purpose of (a)
eliminating, preventing, or reducing air or water pollution
. .
.or (b) treating, pretreating, modifying or
disposing ofany potential solid, liquid or gaseous pollutant which if released without treatment,
pretreatment modification or disposal might be harmful, detrimental or offensive to human, plant or animal
life, or to property.”
5.
Pollution control facilities are entitled to preferential tax treatment, 35 ILCS 200/11-5 (2002).
6.
Based on the information in the application and the purpose ofthe facilities, which is to collect, transport
and/or store livestock wastes prior to cropland application., it is the Illinois EPA’s engineering judgment
THIS FILING IS SUBMITTED ON RECYCLED PAPER
that the described facilities may be considered “pollution control facilities,” pursuant to 35 Ill. Adm. Code
125.200(a), with the primary purpose of eliminating, preventing, or reducing water pollution, or as
otherwise provided in 35 Ill. Adm. Code 125.200. Therefore, the facilities are eligible for tax certification
from the Board.
7.
Therefore, the Illinois EPA recommends that the Board issue the requested tax certification.
ENVIRONMENTAL PROTECTION AGENCY
OF THE STATE OF ILLINOIS
By:
14A.c_
Vera Herst
Assistant Counsel
Division of Legal Counsel
DATED: August 27, 2004
Illinois Environmental Protection Agency
1021 North Grand Avenue East
Post Office Box 19276
Springfield, Illinois 62794-9276
(217) 782-5544
THIS FILING IS SUBMITTED ON RECYCLED PAPER
)
STATE OF ILLINOIS
)
)
COUNTY OF SANGAMON
)
)
PROOF OF SERVICE
I, the undersigned, on oath state that I have served the attached APPEARANCE AND THE
RECOMMENDATION, upon the person to whom it is directed, by placing a copy in an envelope addressed to:
Dorothy M. Gunn, Clerk
Zach Buchanan
Illinois Pollution Control Board
RR I Box 79
James R. Thompson Center
Lawrenceville, Illinois 62439
100 West Randolph Street, Suite 11-500
(first class mail)
Chicago, Illinois 60601
(first class mail)
Steve Santarelli
Illinois Department of Revenue
101 West Jefferson
Post Office Box 19033
Springfield, Illinois 62794
(first class mail)
and mailing it from Springfield, Illinois on August 27, 2004, with sufficient postage affixed as indicated above.
~
SUBSCRIBED AND SWORN TO BEFORE ME
this
27th
day of August, 2004
?J~HÔ1AL
SEAL
S1ic~
NOTARY
CYNTHIA
PUBLIC.
STATE
L. WOLFE
OF ILUNOIS
•I: MY COMMISSION EXPI~Sa.2t.flQj~
~.OOO
THIS FILING IS SUBMITTED ON RECYCLED PAPER
7
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Watershed Unit Tax Certification Review Sheet
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Livestock
Contact:
Ja4~ t3vcJ-u~-~41-~
Phone:
Wastes:
~ivestock
waste
is applied to cropland.
0
Agrichemical rinsate and spillage is recycled through the facility and/or land applied.
COther: ___________________________________________________________
—
Physical Description of Pollution Control Devices:
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Project Name:
Reviewer:
LogNo.:
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Location:
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Date:
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Applicant:
Facilkv:
Legal Description:
Date Control
Devices Installed:
Signature:
Property ID: CS -000-
2~9-oo
County:
L4wrt.ict.
Provided
Fair Cash
Value:
Title:
.? (o 00/0
c? °
Illinois
EPA Exhibit No. ~A
OCT G6 2003
ILLINOIS EN V/RONMENTA I
80W/WPC;PERM!T
SECTION
LU ta,a
SO.
pollutiai aaatnt crtto~ t~iflty:
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r
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Plans sin specaflcations *ctac~
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(3)
Are caItninxts
(or nsi~zs) collected W~the
control
facility?
-~
~
_____
(4)
late installation c~leted
)
-
/t.j—
Q4
statm
of
Installation a’ date of a~ijcaticri
-~
(5)
a. FAIR CASI VAUE IF C)GI~ REAl. wIC’~xfl:
~-yj
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S. FAIR CASI VAUE IF WGIfl) P~IAL?~Y:
S
_______________________
ci.c.
NET
NET
SALVMESALYM~
VAnE
VAflS I!IF
WC1~WGX~
~4AL
PEAl. PWEY:
ncnJcl:
$
$
-~sI
‘in
e. ThUZTIVE ~
NHJAL DOE CF WfTfl UtILITY:
1Q
f.
PWCUVE NET
AWL4L DOE
cc CIWTfl F~Llfl:
S
_______________________
g.
~1TMZ W(mI.
FACILITY Wfl TO IWE FACIUTY VAULt
,rd.a with the “~vn2e Act or 1939”. as
r1s-.~.I.
and
to the best or Sr sledge,
is
‘pollution control facilities” as defined in the Revenue ~t of
1939,
120 Par.
General:
Separate aopliati
ant be
c~letth
Ear each Control facility claiaed.
Lb itt
Lx
types (water and air). Where bath
air aiw water operati~ are related,
file
DC a~,licaUn. If attac1~ts are needed
•
record tin ca~ecutivelyon a index sheet
Sec. A
tnfomtion refers to applicant as listed
in
the ta rec~idsat the penat to be contacted for further details or for in
s1~ctiatof facilities. Lccati~of facilities by street at local tax identification systen, property identification no
booK it., or legal description.
Sec. B
Self-explanatory. Stat copies of all peraits issued
by
local pollution caurol agamies. (e.g. !60 Constriction Pert
Sec. C
Refers to sdacnwlng processes
or
nterials on which poflution control facility is used.
Sec.
D
Narrative description
of
tie pollution ~uol
facility, Indicating that its prmnery
psapcse is
to
.lairaate,
prevent
Cr
rSice polbinon. State the ~pe
of
control facility. State pertt ni~er. date
•
sit agery issuing petit.
A narnti~
description c~a prrss
fl~
diagra describing the pollution control facility.
IiclSe a
listing of each .*yar piece
eqtzi~t 1,rh.4.d
in the claird
fair cash nlue for real or personal p..~...y. tout,
a
avenge analysis of the in-
fluent at ern~t of the control facility stating the collection efficietry.
Sec. S
List air contanants
•
or ntar- pollution s~tst~s released as effluents
to
the wiufacturina processes. List
also th
final 4is~al
of
~iy cafl~nrts r~n4 from the
afactaing processes
-
tta
(1)
-
Refers
to
pollutants at ~a’t~.~t5
i~a..n.4
fmom the process by tie pollution
control
facility.
Its (2)
-
Refers to water pollution but can a~pty
to
nar-cnried wastes from air pollution control facilities.
drn&igs which clearly slat (a)
Point(s)
of
discharge to receiving semen. ant (b) Seers azt process piping
to sit
fr~
tie control
facility.
Its
(3)
-
If
the cailected ca7t7e.t axe disposes
of
other thai as wastes,
state
the disposition
of
the onterials,
the nun
in
tIlts recla1~ by
sale or re’se of
the collected s~thstes
•
Stat. the cost
of
recltion
awl
related
e~e.
______
Its
(4)
-
State the date which the pollution ua.,.wl facilitywas first pLaced in
sernce and
operated.
if
not,
expla
pittedIts
(5)
to
-
actinteThis
inforntiatproject
revia,is
essentialprior
totocertthcatiatthe
certificationby
thisandAg~y.assess~t
actione. This accamting data
eat
be
c~
Sec. F
Sell explaiatory. Sivauare nnt be a corporate authorized signat*ne.
?CIt:
Si~t to;
Attention:
At~tion:
Envirurtal Protection Agersy
Thosas
McSwi~1n
Ott
J. Ucla. Jr.
•
Iflget
ace a~iu ~&
ISa trial tax Certification
thut
Ta Certification Section
Springfield, IflIneis 62706
DivIsion
of
Water Pollution Control
Division
of Air
Pollution Car
0+-
It’
cszp(ofd .cidc~c
l;,t’rK*-n(Al
I
a
a.
F
C
STGiAtJRE
~1
#he eamt
F
B’c~ep
/
