ILLINOIS POLLUTION CONTROL BOARD
April 19, 2007
CHRISTIAN COUNTY FARMERS SUPPLY
COMPANY - MORRISONVILLE (Property
Identification Number 13-22-09-100-001),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 07-88
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On March 21, 2007, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of the Christian County Farmers Supply
Company (Company) as “pollution control facilities” for preferential tax treatment under the
Property Tax Code (35 ILCS 200/11-5
et seq.
(2004);
see also
35 Ill. Adm. Code 125). The
Company’s agrichemical and fertilizer facility is located at 500 E. 500N Road in Morrisonville,
Christian County. In this order, the Board describes the legal framework for tax certifications,
discusses the Agency’s recommendation, and certifies that the Company’s containment
structures at its Morrisonville 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).
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AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from the Company on
September 11, 2006. Agency Rec. at 1. On March 21, 2007, 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 one liquid agrichemical
operational area containment structure; two dry fertilizer blended with pesticide
operational containment structures; the portion of the building over one liquid
agrichemical operational area containment structure, two dry fertilizer blended
with pesticide operational containment structures, and one bulk liquid
agrichemical secondary containment structure, associated collection and recovery
systems; and three dry fertilizer operational containment structures; as approved
under the Agency endorsed Agrichemical Facility Permit No. 93052210 (Log No.
03037467 issued June 26, 2003).
Id
. at 1-2.
The Agency’s recommendation further describes the facilities: “These facilities are used
to collect, transport, and store agrichemical rinsates, residues, or washwaters prior to reuse or
disposal.” Agency Rec. at 2. The Agency’s recommendation also identifies the location of the
facilities: NW1/4 of T11N, R3W of the 3rd P.M. in Christian 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.” Agency Rec. at 2.
TAX CERTIFICATE
Based on the Agency’s recommendation and the Company’s application, the Board finds
and certifies that the Company’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 the Company 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 April 19, 2007, by a vote of 3-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
