ILLINOIS POLLUTION CONTROL BOARD
August 20, 1998
CASS COUNTY SERVICE COMPANY,
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 99-31
(Tax Certification Appeal)
ORDER OF THE BOARD (by C.A. Manning):
This petition for review, filed on August 17, 1998, requests that the Board review a
July 16, 1998 Illinois Environmental Protection Agency (Agency) permit denial of a property
tax certification regarding Cass County Service Company’s pollution control facility located in
Virginia, Cass County, Illinois. The Board accepts this matter for hearing.
The Board’s authority to hear this action arises from the Revenue Act (35 ILCS
200/11-5
et seq
.). Division 1, Article II of the Revenue Act (see 35 ILCS 200/11-5 through
200/11-30 (1994)) provides that pollution control facilities are to be valued for their tax
purposes at “33 1/3% of the fair cash value of their economic productivity to their owners,”
and provides that certification of such facilities is to be made by the Board.
Hearings shall be scheduled and conducted in a timely manner pursuant to 35 Ill. Adm.
Code 105 to the extent practicable. See CGE Ford Heights, L.L.C. v. Illinois Environmental
Protection Agency (February 1, 1996), PCB 96-164, slip op. at 1. Unless otherwise ordered
by the hearing officer assigned to this matter, the Agency shall file its record of its review of
the request for tax certification within 14 days of this order.
IT IS SO ORDERED.
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, hereby certify that
the above order was adopted on the 20th day of August 1998 by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board