ILLINOIS POLLUTION CONTROL BOARD
    June 16, 2005
     
    PROBST GRAIN AND LIVESTOCK, INC.
    (Livestock Waste Management Facilities)
    (Property Identification Number
    58-06-05-400-010; 58-06-08-200-005;
    58-06-09-400-02),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 05-206
    (Tax Certification - Water)
     
    ORDER OF THE BOARD (by J.P. Novak):
     
    On June 7, 2005, the Illinois Environmental Protection Agency (Agency) recommended
    that the Board certify certain facilities of Probst Grain and Livestock, Inc. (Probst Grain and
    Livestock) 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 Probst Grain and Livestock’s swine facilities in Jasper 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 Probst Grain and Livestock’s 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);
    and Livestock’s 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 Probst Grain and
    Livestock for its livestock waste management facilities at Probst Grain and Livestock’s swine
    facilities on September 14, 2004. Agency Recommendation (Agency Rec.) at 1. On June 7,
    2005, the Agency filed a recommendation on the application with the Board. The Agency’s
    recommendation identifies the facilities at issue:
     
    (1) Livestock waste management facilities consisting of one concrete pit (NB)
    (168 ft. x 10 ft. x 8 ft. deep) with two concrete pump-out pits (each 3 ft. x. 7 ft. x
    8 ft. deep) with concrete covers and the concrete slotted portion of the flooring
    over the manure pit and one concrete pit (NF) (360 ft. x. 41 ft. x. 8 ft. deep) with
    eight concrete pump-out pits (each 4 ft. x. 6 ft. x 8 ft. deep) with plywood covers
    and the concrete slotted portion of the flooring over the manure pit;
     
    (2) Livestock waste management facilities consisting of one concrete pit (OF) (60
    ft. x 14 ft. x 5 ft. deep) and the wire mesh portion of the flooring over the manure
    pits; one concrete pit (FN) (140 ft. x. 24 ft. x. 8 ft. deep) with eight concrete
    pump-out pits (each 4 ft. x. 6 ft. x 8 ft. deep) with plywood covers, six PVC
    pump-out ports (each 10 inches in diameter) and the wire mesh portion of the
    flooring over the manure pits; and
     
    (3) Livestock waste management facilities consisting of one concrete pit (194 ft. x
    101 ft. x 8 ft. deep) with six concrete pump-out pits (each 6 ft. x. 6 ft. x 8 ft. deep)
    with plywood covers and the concrete slotted portion of the flooring over the
    manure pit. Agency Rec. at 1-2.
     
    The Agency’s recommendation also identifies the locations of the facilities: (1) Section 5,
    Township 7 North, Range 8 East of the Third Principal Meridian, in Jasper County; (2) Section
    8, Township 7 North, Range 8 East of the Third Principal Meridian, in Jasper County; and (3)
    Section 9, Township 7 North, Range 8 East of the Third Principal Meridian, in Jasper 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 2-3.
     
    TAX CERTIFICATE
     
    The Board finds and certifies that Probst Grain and Livestock’s 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
     
      
     
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    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 Probst Grain and Livestock 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
    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 June 16, 2005, by a vote of 5-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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