ILLINOIS POLLUTION CONTROL BOARD
January 4, 2007
LASALLE COUNTY FARM SUPPLY (Vapor
Recovery System) (Property Identification
Number 22-25-333-000),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 07-51
(Tax Certification)
ORDER OF THE BOARD (by G.T. Girard):
On December 28, 2006, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of LaSalle County Farm Supply (LaSalle
County FS) 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. LaSalle County FS’ fuel
bulk storage facility is located at 2540 South Illinois Route 23 in Ottawa, LaSalle County. In
this order, the Board describes the legal framework for tax certifications, discusses the Agency’s
recommendation, and certifies that LaSalle County FS’ vapor recovery system is a pollution
control facility.
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 LaSalle County FS
on August 30, 2006.
1
Rec. at 1. On December 28, 2006, the Agency filed a recommendation on
the application with the Board, attaching relevant portions of the application. The Agency’s
recommendation describes LaSalle County FS’ vapor recovery system:
[The] Vapor Recovery System [] is associated with the fuel storage and truck
loading/unloading facilities. The Vapor Recovery System generally collects
volatile organic materials that would otherwise be emitted from process
operations during the loading and unloading of gasoline and diesel products
stored in the storage tanks.
***
The [Agency] notes that [LaSalle County FS] has not documented whether the
cost estimate in its application is representative of the total costs for the fuel
storage and truck loading/unloading facilities in their entirety or for the vapor
recovery system alone. For purposes of this Tax Certification, preferential tax
treatment should only be afforded to the costs of the vapor recovery system.
Id
. at
2-3.
The application further identifies LaSalle County FS’ facility location as follows: SW QTR SEC
25, T33N, R3E.
Id
., Exh. A at 1.
The Agency recommends that the Board certify that the identified vapor recovery system
is a pollution control facility as defined in Section 11-10 of the Property Tax Code (35 ILCS
200/11-10 (2004)) because the primary purpose of the system is to prevent, eliminate, or reduce
air pollution. Rec. at 2, Exh. B.
TAX CERTIFICATE
Based on the Agency’s recommendation and the provided portions of LaSalle FS’
application, the Board finds and certifies that LaSalle FS’ vapor recovery system identified in
this order is a pollution control facility 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 LaSalle County FS and the Agency with a copy of this order.
IT IS SO ORDERED.
1
The Agency’s recommendation is cited as “Rec. at _.”
3
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 January 4, 2007, by a vote of 4-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
