ILLINOIS POLLUTION CONTROL BOARD
February 3, 2005
MCLEAN PROPERTIES, LLC
(Livestock Waste Management Facilities
(Property Identification Number
34-05-200-005)),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 05-140
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On January 28, 2005, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of McLean Properties, LLC (McLean
Properties) as “pollution control facilities” for preferential tax treatment under the Property Tax
Code (35 ILCS 200/11-5
et seq.
(2002)). The facilities are livestock waste management facilities
at McLean Properties’ swine wean-to-finish facility in McLean, McLean County. 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 McLean Properties’ 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
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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).
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from McLean Properties
for its livestock waste management facilities at McLean Properties’ swine wean-to-finish facility
on April 2, 2004. Agency Recommendation (Agency Rec.) at 1. On January 28, 2005, the
Agency filed a recommendation on the application with the Board. The Agency’s
recommendation identifies the facilities at issue:
Livestock waste management facilities consisting of one concrete manure pit (41
ft. x 234 ft. x 8 ft. deep) with the slotted concrete portion of the floor over the
manure pit and six concrete pump-out manure pits (each 6 ft. x 6 ft. x 8 ft. deep)
located in each of five swine buildings; one concrete manure pit (41 ft. x 214 ft. x
8 ft. deep) with the slotted portion concrete portion of the floor over the manure
pit and six concrete manure pump-out pits (each 6 ft. x 6 ft. x 8 ft. deep) located
in each of four swine buildings. Agency Rec. at 1.
The Agency’s recommendation also identifies the location of the facilities: the northeast quarter
of Section 5, Tract 21 North, Range 1 East of the Third Principal Meridian, in McLean 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
water pollution. Agency Rec. at 2.
TAX CERTIFICATE
The Board finds and certifies that McLean Properties’ 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, which ever 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 McLean Properties 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
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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 February 3, 2005, by a vote of 4-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
