ILLINOIS POLLUTION CONTROL BOARD
June 15, 2006
MARQUIS MTD, INC.—HENNEPIN
(Agrichemical Containment Structures,
Portions of Buildings
(Property Identification Number
H01-10-204-000)),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 06-180
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On June 1, 2006, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of Marquis MTD, Inc. (Marquis MTD) 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 Marquis MTD’s
agrichemical facility in Putnam County. But, in the same filing, the Agency recommended
denial of tax certification to certain portions of the buildings over the dry fertilizer storage bins
and over the two main areas in front of the dry storage bins. 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 Marquis MTD’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 portions of the buildings over the
dry fertilizer storage bins and over the two main areas in front of the dry storage bins, since
Marquis MTD may file a petition to contest it on or before July 6, 2006.
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).
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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 Marquis MTD for
its agrichemical facilities on November 16, 2004. Agency Rec. at 1. On June 1, 2006, 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 the portion of the building over
two dry fertilizer operational containment structures (one approximately 20 ft. x
160 ft. and one approximately 30 ft. x 80 ft.) and one dry fertilizer blending
operational containment structure (approximately 30 ft. x 80 ft. minus the
approximately 30 ft. x 30 ft. office area); three dry fertilizer operational
containment structures (one approximately 30 ft. x 60 ft., one approximately 40 ft.
x 240 ft., and one approximately 4 ft. x 20 ft.); and one dry fertilizer blending
operational containment structure (approximately 60 ft. x 80 ft. minus the 30 ft.
30 ft. office area) as approved under the Agency-endorsed agrichemical facility
permit no. 01096736 issued November 21, 2001, and 02097230 issued October
29, 2002. Agency Rec. at 2.
The portion of the building over the dry fertilizer storage bins (approximately 60
ft. x 160 ft. and approximately 60 ft. x 240 ft.); and the portion of the building
over the two main areas in front of the dry fertilizer storage bins (one
approximately 10 ft. x 160 ft. and one approximately 10 ft. x 240 ft.). Agency
Rec. at 2.
The Agency’s recommendation also identifies the location of the facilities: Section 9, Township
32 North, Range 2 West of the Third Principal Meridian, in Putnam 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,
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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.
Portions of the buildings over the dry fertilizer storage bins and over the two main areas in
front of the dry storage bins facilities:
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. Marquis MTD 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 July 6, 2006. After that, the Board will determine what further actions may be
appropriate.
TAX CERTIFICATE
Agrichemical Containment Structures
The Board finds and certifies that Marquis MTD’s agrichemical containment structures
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 Marquis MTD 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 June 15, 2006, by a vote of 4-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
