ILLINOIS POLLUTION CONTROL BOARD
    August 18, 2005
     
    OKAWVILLE FARMERS ELEVATOR
    COMPANY
    (Agrichemical Containment Structures
    The Portion of the Building over the
    Endloader Fertilizer Transfer Area
    (Property Identification Number
    12-06-20-478-013)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 06-23
    (Tax Certification - Water)
     
    ORDER OF THE BOARD (by J.P. Novak):
     
    On August 11, 2005, the Illinois Environmental Protection Agency (Agency)
    recommended that the Board certify certain facilities of Okawville Farmers Elevator Company as
    “pollution control facilities” for preferential tax treatment under the Property Tax Code (35 ILCS
    200/11-5
    et seq.
    (2004)). The facilities are agrichemical containment structures at Okawville
    Farmers Elevator Company’s agrichemical mixing, loading, and storage facility in Washington
    County. But, in the same filing, the Agency recommended denial of tax certification to the
    portion of the building over the endloader fertilizer transfer area. 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 Okawville Farmers Elevator Company’s facilities
    are pollution control facilities. The Board grants certification to the agrichemical containment
    structures. The Board takes no action today on the negative recommendation as to the portion of
    the building over the endloader fertilizer transfer area, since Okawville Farmers Elevator
    Company may file a petition to contest it on or before September 12, 2005.
     
    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 (2004);
    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 (2004);
    see also
    35 Ill.
    Adm. Code 125.200(a).
     
    2
    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
    enter a finding and issue a certificate to that effect.” 35 ILCS 200/11-25 (2004);
    see also
    35 Ill.
    Adm. Code 125.216(a).
     
    AGENCY RECOMMENDATION
     
    The Agency states that it received a tax certification application from Okawville Farmers
    Elevator Company for its agrichemical containment structures on December 2, 2004. Agency
    Rec. at 1. On August 11, 2005, the Agency filed a recommendation on the application with the
    Board. The Agency’s recommendation identifies the facilities at issue:
     
    Agrichemical containment structures consisting of three liquid agrichemical
    operational area containment structures; one dry fertilizer blended with pesticide
    operational containment structure; two bulk liquid agrichemical secondary
    containment structures; one minibulk/package agrichemical secondary
    containment structure; associated collection and recovery systems; four dry
    fertilizer operational containment structures; and the portion of the building over
    two liquid agrichemical operational area containment structures, one dry fertilizer
    blended with pesticide operational containment structure (14 ft. x 49 ft. x 0.25 ft.),
    and one bulk liquid agrichemical secondary containment structure as approved
    under the Agency endorsed Agrichemical Facility Permit No. 92061506 (Log No.
    02057075 issued July 24, 2002). Agency Rec. at 2.
     
    The portion of the building over the area for endloader transfer of bulk dry
    fertilizer between storage and the blenders measuring 43 feet by 43 feet. Agency
    Rec. at 2.
     
    The Agency’s recommendation also identifies the location of the facilities: Section 20,
    Township 1 South, Range 4 West of the Third Principal Meridian, in Washington County.
    Id.
    at
    1.
     
    The Agency makes separate recommendations relating to the two separate sets of
    facilities:
     
    Agrichemical containment structures:
    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 (2004)) because the primary purpose of the facilities is eliminating,
    preventing, or reducing water pollution. The facilities are used to collect, transport, and store
    agrichemical rinsates, residues, or washwaters prior to reuse or disposal. Agency Rec. at 3.
     
     
      
     
    3
    Portion of the building over the endloader fertilizer transfer area:
    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 (2004)). Agency Rec. at
    3. Okawville Farmers Elevator Company has 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 must be filed on or before September 12, 2005. After that, the
    Board will determine what further actions may be appropriate.
     
     
    TAX CERTIFICATE
     
    Agrichemical Containment Structures
     
     
    The Board finds and certifies that Okawville Farmers Elevator Company’s facilities
    identified in this order are pollution control facilities under the Property Tax Code (35 ILCS
    200/11-10 (2004)). 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 (2004);
    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 (2004)).
    The Clerk therefore will provide Okawville Farmers Elevator Company and the Agency with a
    copy of this order.
     
    IT IS SO ORDERED.
     
    I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
    adopted the above order on August 18, 2005, by a vote of 4-0.
     
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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