ILLINOIS POLLUTION CONTROL BOARD
May 18, 2006
PATRICK J. HARMS HOG PRODUCTION
(Pleasant Ridge Facility)
(Livestock Waste Management Facilities
(Property Identification Number
23-23-17-300-009)),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 06-170
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On May 5, 2006, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain livestock waste management facilities at Patrick J. Harms Hog
Production (Patrick J. Harms) as “pollution control facilities” for preferential tax treatment under
the Property Tax Code (35 ILCS 200/11-5
et seq.
(2004)). The facilities are livestock waste
management facilities at Patrick J. Harms’ pork production operation in Livingston 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 Patrick J. Harms Hog Production’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 (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).
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 (2004);
see also
35 Ill.
Adm. Code 125.216(a).
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Patrick J. Harms
for its livestock waste management facilities at Patrick J. Harms’ pork production operation on
December 29, 2005. Agency Rec. at 1. On May 5, 2006, 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 two concrete manure pits
(each 185 ft. x 40 ft. x 8 ft. deep) with eight concrete pump out pits (each 6 ft. x 6
ft. x 8 ft. deep with wood and aluminum covers) and the slotted concrete portion
of the floor over the manure pits; one concrete manure pit (185 ft. x 48 ft. x 8 ft.
deep) with four concrete pump out pits (each 6 ft. x 6 ft. x 8 ft. deep with wood
and aluminum covers) and the slotted concrete portion of the floor over the
manure pit. Agency Rec. at 2.
The Agency’s recommendation also identifies the location of the facilities: Section 17,
Township 27 North, Range 7 East of the Third Principal Meridian, in Livingston 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
(2004)) because the primary purpose of the facilities is eliminating, preventing, or reducing
water pollution. The facilities are used to collect, transport, and store livestock wastes prior to
cropland application. Agency Rec. at 2.
TAX CERTIFICATE
The Board finds and certifies that Patrick J. Harms’ 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 Patrick J. Harms 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) (2004);
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 May 18, 2006, by a vote of 4-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
