ILLINOIS POLLUTION CONTROL BOARD
January 4, 2007
GROWMARK, INC. (Property Identification
Number 38-11-400-001 and 38-11-400-005),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 07-50
(Tax Certification)
ORDER OF THE BOARD (by G.T. Girard):
On December 22, 2006, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Growmark, Inc. (Growmark) as
“pollution control facilities” for preferential tax treatment under the Property Tax Code.
See
35
ILCS 200/11-5
et seq.
(2004); 35 Ill. Adm. Code 125. Growmark’s plant is located at State
Route 54 in Weedman, McLean County. In this order, the Board describes the legal framework
for tax certifications, discusses the Agency’s recommendation, and certifies that certain of
Growmark’s agrichemical structures at its plant 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.
See
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.
See
35 Ill. Adm. Code
125.204(a). Among other things, the Agency’s filing must recommend that the Board issue or
deny tax certification.
See
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).
2
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Growmark on
December 27, 2005.
1
Rec. at 1. On December 22, 2006, the Agency filed a recommendation on
the application with the Board, attaching the application. The Agency’s recommendation
identifies the facilities at issue:
Agrichemical containment structures consisting of two liquid agrichemical
operational area containment structures; one bulk liquid agrichemical secondary
containment structure; the portion of the building over two liquid agrichemical
operational area containment structures; and associated collection and recovery
systems as approved under the Agency endorsed Agrichemical Facility Permit
No. 9710510 (Log No. 01106803) and Permit No. 97115039 (Log No.
02107274).
Id
. at 1-2.
The Agency’s recommendation further describes the facilities: “These facilities collect,
transport, and store agrichemical rinsates, residues, or washwaters prior to reuse or disposal.”
Rec. at 2. The Agency’s recommendation also identifies the location of the facilities as follows:
Section 11, Township 21 North, Range 5 East of the 3d Principal Meridian in McLean 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. Rec. at 2.
TAX CERTIFICATE
Based on the Agency’s recommendation and Growmark’s application, the Board finds
and certifies that Growmark’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 Growmark 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.
1
The Agency’s recommendation is cited as “Rec. at _.”
3
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 January 4, 2007, by a vote of 4-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
