ILLINOIS POLLUTION CONTROL BOARD
    January 20, 2005
     
    BURROUGHS AG SERVICE, INC.-
    LOSTANT
    (Portion of Building over Agrichemical
    Containment Structures (Property
    Identification Number 31-27-307-000)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 05-105
    (Tax Certification - Water)
     
    ORDER OF THE BOARD (by J.P. Novak):
     
    On December 6, 2004, the Illinois Environmental Protection Agency (Agency)
    recommended that the Board not certify certain facilities of Burroughs AG Service, Inc.
    (Burroughs AG Service) as “pollution control facilities” for preferential tax treatment under the
    Property Tax Code (35 ILCS 200/11-5
    et seq.
    (2002)). The disapproved facilities are the portion
    of the building over the minibulk/package agrichemical containment structures at Burroughs AG
    Service’s agrichemical and fertilizer loading and storage facility located in Stark County. The
    Agency filed the recommendation under Part 125 of the Board’s procedural rules (35 Ill. Adm.
    Code 125). In this order, consistent with the Agency’s recommendation, the Board declines to
    certify that Burroughs AG Service’s facilities are pollution control facilities.
     
    The Agency states that it received a tax certification application from Burroughs AG
    Service for the agrichemical containment structure and the portion of the building over its
    minibulk/package agrichemical containment structur
    and storage facility on December 2, 2002. Agency Rec. at 1. On December 6, 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 structure. Agency Rec. at 2.
     
    The Agency’s recommendation also identifies the location of the facilities: Section 27,
    Township 31 North, Range 2 East of the Third Principal Meridian in LaSalle County.
    Id.
    at 1.
     
    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.
     
    2
    Burroughs AG Service 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 January 11, 2005. 35 Ill. Adm. Code
    101.300(c). The Burroughs AG Service failed to file a petition before the Board within that
    time. Accordingly, consistent with the Agency’s recommendation, the Board declines to certify
    that Burroughs AG Service’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 January 20, 2005, by a vote of 5-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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