ILLINOIS POLLUTION CONTROL BOARD
May 17, 2007
ROY PAN, Inc. (Property Identification
Number 15-16-200-003),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 07-107
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On May 7, 2007, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of Roy Pan, Inc. (Roy Pan) 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). Roy Pan’s livestock waste management facility is located at 589
Azela Lane, Flora, Clay County. In this order, the Board describes the legal framework for tax
certifications, discusses the Agency’s recommendation, and certifies that Roy Pan’s containment
structures at its Flora 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 Roy Pan on
February 27, 2007. Agency Rec. at 1. On May 7, 2007, the Agency filed a recommendation on
the application with the Board, attaching the application. The Agency’s recommendation
identifies the facilities at issue:
Livestock waste management facilities consisting of one concrete pit (101 ft. x
304 ft. x 8 ft deep) with eight concrete pump out pits (each 4 ft x 4ft x 8 ft deep)
with galvanized steel covers and the concrete slotted portion of the flooring over
the manure pits in each of two swine buildings
Id
. at 2.
The Agency’s recommendation further describes the facilities: “These livestock waste
management facilities are used to collect, transport, and/or store livestock wastes prior to
cropland application.” Agency Rec. at 2. The Agency’s recommendation also identifies the
location of the facilities: Southeast Quarter of Section 16, Township 2 North, Range 7 East of
the 3rd Principal Meridian, Clay 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 Roy Pan’s application, the Board finds and
certifies that Roy Pan’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 Roy Pan 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
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.
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I, John T. Therriault, Assistant Clerk of the Illinois Pollution Control Board, certify that
the Board adopted the above order on May 17, 2007, by a vote of 4-0.
___________________________________
John T. Therriault, Assistant Clerk
Illinois Pollution Control Board
