ILLINOIS POLLUTION CONTROL BOARD
October 21, 2004
HERITAGE FS, INC.
Portion of the Building over the
Minibulk/Package Agrichemical Secondary
Containment Structures (Property
Identification Number 06-10-06-400-005),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 05-27
(Tax Certification - Water)
ORDER OF THE BOARD (by J.P. Novak):
On August 9, 2004, the Illinois Environmental Protection Agency (Agency)
recommended that the Board not certify a portion of the building over the minibulk/package
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In the August 9, 2004 filing, the Agency further recommended that the Board certify
certain other of Heritage FS’s facilities as pollution control facilities. By an order dated
September 2, 2004, the Board certified those separate facilities as recommended by the Agency.
The Agency states that it received a tax certification application from Heritage FS for its
minibulk/package agrichemical secondary containment structure at Heritage FS’s agrichemical
and fertilizer mixing, loading, and storage on November 27, 2004. Agency Recommendation
(Agency Rec.) at 1. On August 9, 2004, the Agency filed a recommendation on the application
with the Board. The Agency’s recommendation identifies the facilities at issue:
The portion of the building over the minibulk/package agrichemical secondary
containment structures (42 ft. x 50 ft. x 0.75 ft.). Agency Rec. at 2.
The Agency’s recommendation also identifies the location of the facilities: the Southeast 1/4 of
Section 6, Tract 31 North, Range 12 East of the Third Principal Meridian, in Kankakee County.
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at 1.
2
The Agency recommends that the Board deny certification 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)). Agency Rec. at 3.
Heritage FS had 35 days from when it was served with a copy of the Agency’s
recommendation to contest that recommendation to the Board. 35 Ill. Adm. Code 125.206. Any
petition for review was to have been filed on or before October 7, 2004. The Heritage FS failed
to file a petition before the Board within that time. Accordingly, consistent with the Agency’s
recommendation, the Board declines to certify that Heritage FS’s facilities are pollution control
facilities that are subject to preferential treatment under the Property Tax Code. The Board
dismisses this docket.
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 October 21, 2004, by a vote of 5-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
