ILLINOIS POLLUTION CONTROL BOARD
    February 3, 2005
     
    BAY CREEK 1 INVESTMENTS, LLC
    (Livestock Waste Management Facilities
    (Property Identification Number 46-064-02
    and 46-064-03)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 05-143
    (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 Bay Creek 1 Investments, LLC (Bay
    Creek 1 Investments) 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 Bay Creek 1 Investments’ farrow-to-finish swine confinement facility
    in Barry, Pike 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 Bay Creek 1
    Investments’ 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 Bay Creek 1
    Investments for its livestock waste management facilities at Bay Creek 1 Investments’ farrow-to-
    finish swine confinement facility on April 12, 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 (600
    ft. x 79 ft. x 8 ft. deep) with the slotted concrete portion of the floor over the
    manure pit and 14 concrete pump-out manure pits (each 6 ft. x 6 ft. x 8 ft. deep)
    located in one swine gestation building; one concrete manure pit (162 ft. x 75 ft. x
    2 ft. deep) with the slotted portion concrete portion of the floor over the manure
    pit and one pull-plug drain located in one swine farrowing building; one concrete
    manure pit (288 ft. x 41 ft. x 2 ft. deep) with the slotted concrete portion of the
    floor over the manure pit and one pull-plug drain located in one swine isolation
    building; three concrete manure pits (each 100 ft. x 25 ft. x 2 ft. deep); one
    concrete manure pit (154 ft. x 28 ft. x 2 ft. deep) with the slotted portion concrete
    portion of the floor over the manure pit and one pull-plug drain located in one
    swine farrowing building; one clay-lined lagoon (350 ft. x 105 ft. x 12 ft. deep);
    and approximately 560 ft. of 10-inch diameter PVC manure transfer pipe.
    Agency Rec. at 1-2.
     
    The Agency’s recommendation also identifies the location of the facilities: the southeast quarter
    of Section 3, Tract 4 South, Range 6 West of the Fourth Principal Meridian, in Pike 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 Bay Creek 1 Investments’ 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 Bay Creek 1 Investments and the Agency with a copy of this order.
     
      
     
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    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 February 3, 2005, by a vote of 4-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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