ILLINOIS POLLUTION CONTROL BOARD
August 18, 2005
GOLD STAR FS, INC. (Erie Facility)
(Agrichemical Containment Structures
The Portion of the Building over the
Endloader Fertilizer Transfer Area
(Property Identification Number
20-05-152-005)),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 06-21
(Tax Certification - Water)
ORDER OF THE BOARD (by J.P. Novak):
On August 11, 2005, the Illinois Environmental Protection Agency (Agency)
y certain facilities of Gold Star
FS, Inc. (Gold Star FS) (Erie
Facility) as “pollution control fa
cilities” for preferential tax
treatment under the Property Tax
Code (35 ILCS 200/11-5
et seq.
(2004)). The facilities are agri
chemical containment structures
at Gold Star FS’s agrichemical
mixing, loading, and storage facility in Whiteside County. But,
in the same filing, the Agency recommended denial
of tax certification to
the portion of the
building over the endloader fert
ilizer 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 Gold
Star FS’s facilities are pollution control
facilities. The Board grants certification to th
e agrichemical containment structures. The Board
takes no action today on the negative recommendati
on as to the portion of the building over the
endloader fertilizer transfer area, since Gold Star
FS 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 faciliti
es 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 Gold Star FS for its
agrichemical containment structures on December 6, 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 one liquid agrichemical operational
area containment structure; two bulk liquid agrichemical secondary containment
structures; associated collection and recovery systems; three dry fertilizer operational
containment structures; one dry fertilizer blending operational containment structure and
the portion of the building over one liquid agrichemical operational area containment
structure, one bulk liquid agrichemical secondary containment structure, and one dry
fertilizer blending operational containment structure (24.5 ft. x 55.92 ft) as approved
under the Agency endorsed Agrichemical Facility Permit No. 93122510 (Log No.
03107686, issued February 26, 2004). 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 12.25 feet by 120.33 feet.
Agency Rec. at 2.
The Agency’s recommendation also identifies the location of the facilities: Section 5, Township
19 North, Range 4 East of the Fourth Principal Meridian, in Whiteside County.
Id.
at 1-2.
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.
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
3. Gold Star FS 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 Gold Star FS’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 Gold Star FS 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
