ILLINOIS POLLUTION CONTROL BOARD
    July 20, 2006
    MARQUIS MTD, INC.—HENNEPIN
    (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 portions of the buildings over the dry fertilizer storage bins and
    over the two main areas in front of the dry storage bins at Marquis MTD’s agrichemical facility
    in Putnam County. The Agency filed the recommendation under Part 125 of the Board’s
    procedural rules (35 Ill. Adm. Code 125). In this order, consistent with the Agency’s
    recommendation, the Board declines to certify that Marquis MTD’s facilities are pollution
    control facilities.
    In the June 1, 2006 filing, the Agency further recommended that the Board certify certain
    portions of the buildings over the dry fertilizer storage bins and over the two main areas in front
    of the dry storage bins at Marquis MTD’s agrichemical facility as pollution control facilities. By
    an order dated June 15, 2006, the Board certified those separate facilities as recommended by the
    Agency.
    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:
    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.
    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 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 had 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 was to have been filed on or before July 6, 2006. Marquis MTD failed to file
    a petition before the Board within that time. Accordingly, consistent with the Agency’s
    recommendation, the Board declines to certify that Marquis MTD’s facilities are pollution
    control facilities that are subject to preferential treatment under the Property Tax Code. The
    Board dismisses this docket.
    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
    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 July 20, 2006, by a vote of 4-0.
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board

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