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BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
McCune Farm Gold-East
(Property Indentification Number
?
)
PCB 08- 51
07-21
-
100
-001)?
) (Tax Certification)
RECEIVED
CLERK'S OFFICE
MAR 2
4
2008
STATE OF ILUNOIS
Pollution
Control Board
NOTICE
Clerk
Illinois Pollution Control Board
James R. Thompson Center
100 West Randolph Street, Suite. 11-500
Chicago, Illinois 60601
Steve Santarelli
Illinois Department of Revenue
101 West Jefferson
Post Office Box 19033
Springfield, Illinois 62794
James McCune
4201 North Columbus
Ottowa, Illinois 61350
PLEASE TAKE NOTICE
that I have today filed with the Office of the Clerk of the
Pollution Control Board an
APPEARANCE AND THE RECOMMENDATION
of the Illinois
Environmental Protection Agency, a copy of which is herewith served upon you.
ENVIRONMENTAL PROTECTION AGENCY
OF THE STATE OF ILLINOIS
By:
Vera Herst
Assistant
Counsel
Division of Legal Counsel
DATED: March 21, 2008
Illinois Environmental Protection
Agency
1021 North Grand Avenue East
Post Office Box 19276
Springfield, Illinois 62794-9276
(217)
782-5544
THIS FILING IS SUBMITTED ON RECYCLED PAPER
 
BEFORE THE ILLINOIS POLLUTION CONTROL
McCune Farm Gold-East
(Property Indentification Number
07-21-100-001)
PCB 08-6
(Tax Certification)
RECEIVED
BOARD
CLERK'S
OFFICE
MAR 2 4 2008
STATE OF ILUNOIS
Pollution Control Board
APPEARANCE
The undersigned, as one of its attorneys, hereby enters an
APPEARANCE
on behalf of Respondent,
Illinois Environmental Protection Agency.
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
By:
Vera Herst
Assistant Counsel
Division of Legal Counsel
DATED: March 21, 2008
Illinois Environmental Protection Agency
1021 North Grand Avenue East
Post Office Box 19276
Springfield, Illinois 62794-9276
(217)782-5544
THIS FILING IS SUBMITTED ON RECYCLED PAPER
 
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
McCune Farm Gold-West
/
(Property Indentification Number
) PCB 08-
1
07-21-100-001)
) (Tax Certification)
)
RECEIVED
CLERK'S
OFFICE
MAR 2 4 2008
STATE OF ILLINOIS
Pollution Control Board
RECOMMENDATION
The Illinois Environmental Protection Agency ("Illinois EPA") hereby files its
Recommendation pursuant to Section 125.204 of the regulations of the Illinois Pollution
Control Board, 35 111. Adm. Code 125.204.
1.
On October 2, 2006, the Illinois EPA received a request from McCune Farm (log
number TC-19-06, Exhibit A) for an Illinois EPA recommendation regarding the
tax certification of water pollution control facilities pursuant to 35 111. Adm. Code
125.204.
2.
The applicant's address is:
James McCune
4201 N. Columbus
Ottawa, Illinois 61350
The proposed water pollution control facilities in this request are located at SW 1/4
of Section 21, T17N, R6E of the 4 th P.M. in Bureau County, at the above street address
and consist of the following:
Livestock waste management facilities consisting of one concrete manure pit
(approximately 274 ft. x
101
ft. 10 in. x 8 ft. deep) with 12 concrete pump out pits (each
approximately 6 ft. x 6 ft. x 9 ft. deep) and the slotted concrete portion of the floor over
the manure pit.
These livestock waste management facilities are used to collect, transport and/or store
livestock wastes prior to cropland application, and are further described in Exhibit A.
THIS FILING SUBMITTED ON RECYCLED PAPER
 
4.
Section 11-10 of the Property Tax Code, 35 ILCS 200/11-10 (2006), defines
"pollution control facilities" as:
"any system, method, construction, device or appliance appurtenant
thereto or any portion of any building or equipment, that is designed,
constructed, installed or operated for the primary purpose of: (a)
eliminating, preventing, or reducing air or water pollution ...or (b)
treating, pretreating, modifying or disposing of any potential solid, liquid
or gaseous pollutant which if released without treatment, pretreatment
modification or disposal might be harmful, detrimental or offensive to
human, plant or animal life, or to property."
5.
Pollution control facilities are entitled to preferential tax treatment, 35 ILCS
200/11-5.
6.
Based on the information in the application and the purpose of the facilities, it is
the Illinois EPA's engineering judgment that the described facilities may be
considered "pollution control facilities," pursuant to 35 III. Adm. Code
125.200(a), with the primary purpose of eliminating, preventing, or reducing
water pollution, or as otherwise provided in 35 Ill. Adm. Code 125.200, and are
eligible for tax certification from the Board.
WHEREFORE, the Illinois EPA recommends that the Board issue the
THIS FILING SUBMITTED ON RECYCLED PAPER
 
requested tax certification.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY
By: ?
1/(
c..k,,--
Vera Herst
Assistant Counsel
Division of Legal Counsel
Dated: March 21, 2008
Illinois Environmental Protection Agency
1021 North Grand Ave. E.
P.O. Box 19276
Springfield, Illinois 62794-9276
217/782-5544
THIS FILING SUBMITTED ON RECYCLED PAPER
 
At tachment A
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 NORTH GRAND AVENUE EAST, P.O. Box 19276, SPRINGFIELD, ILLINOIS 62794-9276 - ( 217) 782-3397
JAMES R. THOMPSON CENTER, 100 WEST RANDOLPH, SUITE
11-300, CHICAGO, IL 60601 - (312) 814-6026
ROD R. BLAGOJEVICH, GOVERNOR?
DOUGLAS P. SCOTT,
DIRECTOR?
111
Memorandum
To:
Connie Tonsor, Division of Legal Counsel
k,
From: Al Keller, Manager, Permit Section
a)
I
0
catc
Date:
`FIR
?
2
21.1:Ic;
a
Re:
McCune Farm — Gold (West)
Recommendation of Tax Certification
Log # TC-19-06
Property identification # 07-21-100-001
The Bureau of Water received a request on October 2, 2006 from McCune Farm for an Illinois EPA
recommendation regarding the tax certification of water pollution control facilities pursuant to 35 II.
Adm. Code 125.204. We offer the following recommendation.
The water pollution control facilities in this request include the following:
James McCune
4201 North Columbus
Ottawa, IL 61350
SW 1/4 of Section 21, TI7N, R6E of the 4 th
P.M.in Bureau County
Livestock waste management facilities consisting of one concrete manure pit (approximately 274
ft. x 101 ft. 10 in. x 8 ft. deep) with 12 concrete pump out pits (each approximately 6 ft. x 6 ft. x 9
ft. deep) and the slotted concrete portion of the floor over the manure pit.
These livestock waste management facilities are used to collect, transport and/or store livestock
wastes prior to cropland application.
These facilities are further described in the enclosed applications and supporting documents.
Based on the information included in this submittal, it is our engineering judgment that the above
proposed facilities may be considered "Pollution Control Facilities" under 35 IAC 125.200(a), with the
primary purpose of eliminating, preventing, or reducing water pollution, or as otherwise provided in this
section, and therefore eligible for tax certification from the Illinois Pollution Control Board. The Bureau
of Water therefore recommends that the Board issue the requested tax certification for these facilities.
If you have any questions regarding the above, please contact Thaddeus Faught at 217/782-3362.
SAK:TJF:TC-19-06.doc
cc: Tax Cert File
RoccroRo - 4302 North Main Street, Rockford, IL
61103 - (815) 987-7760 • DES PLAINES - 9511 W. Harrison St., Des Plaines, IL 60016 - (847) 294-4000
ELGIN -
595
South State, Elgin, IL
60123 - (847) 608-3131?•
PEORIA -
5415 N. University St., Peoria, IL 61614 - (309)
693-5463
BUREAU ()F LAND- PEORIA - 7620 N. University St., Peoria, IL
61614 - (309) 693-5462 • CHAMPAIGN -
2125
South First Street, Champaign, IL
61820 - (217) 278-5800
SPRINGFIELD - 4500 5. Sixth Street Rd., Springfield, IL 62706 - (217) 786-6892
?• COurNSviat - 2009 Mall Street, Collinsville, IL 62234 - (618) 346-5120
MARION - 2309
W. Main St., Suite 116, Marion, IL 62959 - (618) 993-7200
PRINTED ON RECYCLED PAPER
 
Watershed Unit Fax Certification Review Sheet
Project Name:
?
\KC
Reviewer
.
?
—fir,
Log No .
Location:
Date:
Type:
?
q
Agchem
`rat Livestock
Applicant:
Contact:
ZIA) ■•?
()))!Vo. L
4 C
Phone:
C)
Facility: ?
t,C ?
Property ID: ?
Legal Description:
Date Control
Devices Installed:
Signature:
Wastes:
County:
(2,
e-
76
),
t° 2
Provided
Fair Cash
Value:
Title:
X
Livestock waste is applied to cropland.
q
Agrichemical rinsate and spillage is recycled through the facility and/or land applied.
q
Other:
Physical Description of Pollution Control Devices:
or-f?
7
,,?
r
?
(
QC?
Other:
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Ric
 
Office Phone
(815) 433-1635
1Na'&1'sh5c1
,,17,.riagc:TileT-il
Section
BuRLAL,
OF WATER
Jim McCabe
Illinois Valley FBFM
4201 N Columbus
Ottawa
IL
61350
Fax
#?
Car
(815) 433-1702?
(815) 712-9370
IFBFM
IFBFM
e-mail
jmccabe031 @sbcglobal. net
July 25, 2007
Thaddeus Faught
This letter is in response to your letter dated April 4 2007. We do realize that th exemption will only apply
to the structures stated in the letter and we look forward to the process moving forward.
Sincerely
James P McCabe
Illinois Valley FBFM
 
Ii l.
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217/782-3362
APR 4 2IP)
Mr. James McCune
4201 North Columbus
Ottawa, IL 61350
Re ?
Illinois Property Tax, McCune Farm -- Fairfield & Gold
Livestock Waste Pollution Control Facilities
Log No. TC
-
19
-
06 (Gold (West))
Log No. TC-20-06 (Fairfield)
Log No. TC-21-06 (Gold (East))
Dear Mr. McCune:
The applications for Illinois Property Tax Certification received October 2, 2006 for the above listed
facilities have been reviewed and the following is offered for your consideration and appropriate action
1?
For all three facilities, please provide
written verification that you are only seeking certification
for the concrete pits, pumpouts and concrete slatted floors. Please be advised that walls,
building structures, etc. with the primary purpose of housing livestock above the manure pits
are not eligible for tax
certification.
Please review the subject applications accordingly for the items specified above and submit to the Illinois
Environmental Protection Agency so that we may complete the review of the subject application. Please
include the above log number on all correspondence.
If you have any questions or comments concerning the above items, please contact me at the above
address and telephone number.
Very truly yours,
Thaddeus Faug t
Facility Evaluation Unit
Watershed Management Section
Bureau of Water
TJF TC-19&20&21-06a doc
cc
T.0 File
Mr Terry Feldmann, 7615 N. Harker Drive
Peoria, IL 61615
nr(o(u?
4
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Mom Sheet, I:ix Hold
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IL 6I 101 - (0,151 937 2/60
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Very truly yours,
It I INC)I
c,
ENVIKONMLN IAI PROTECTION AGENCY
1n2:
Nom GRAND /95'(Nut FAO,
P.O.Box 19276, 3,48(341B 0, ILL I
L
LOIS 6'794-9276 2 (
217) 7)12- 3
397
JAMES R Tl1OMPSDN CELLESR, 100 VVLSI RANDOL DH, COL TL 1 -300, cith AGO,
IL 60601 - (312) 814-6026
Roo?
BLAGOLIEVIL H
L GOVERNOR?
DOUGLAS P. SCO 1 , DIRECTOR
217/782-3362
APR 4 2W7
Mr James McCune
4201 North Columbus
Ottawa, IL 61350
Re?
Illinois Property Tax: McCune Farm -- Fairfield & Gold
Livestock Waste Pollution Control Facilities
Log No. TC-19-06 (Gold (West))
Log No. TC-20-06 (Fairfield)
Log No. TC-21-06 (Gold (East))
Dear Mr. McCune.
The applications for Illinois Property Tax Certification received October 2, 2006 for the above listed
facilities have been reviewed and the following is offered for your consideration and appropriate action
1?
For all three facilities, please provide written verification that you are only seeking certification
for the concrete pits, pumpouts and concrete slatted floors. Please be advised that walls,
building structures, etc. with the primary purpose of housing livestock above the manure pits
are not eligible for tax certification
Please review the subject applications accordingly for the items specified above and submit to the Illinois
Environmental Protection Agency so that we may complete the review of the subject application. Please
include the above log number on all correspondence.
If you have any questions or comments concerning the above items, please contact me at the above
address and telephone number.
Thaddeus Faug t
Facility Evaluation Unit
Watershed Management Section
Bureau of Water
TJF:TC-19&20&21-06a.doc
cc. T.C. File •-`
Mr. Terry Feldmann, 7615 N. Harker Drive
Peoria, IL 61615
RDCKFORD -
4302 North Main Street, Rockford, IL 61103 - (8151 987-7760 •
?
DE; RAINES
9511 55/ Harrison St , Des Plaines, IL 60016- (8471294
4000
ELGIN - 595 South State, Elgin, II 60123 - (847)608-3131
?
•
?
PEORIA 5415 N
University St -,
Peoria, IL 61814?
(309) 693-5463
B L
;LLEAu or LAND - PEORIA -
7620 N University SC, Peoria, IL 61614 - (309) 693-5462
?• CHAMPAICN - 2125
South First Street, Champaign
,
IL
61820 - (21
7)
278 5800
SPRINL :FILL() - 1
1E00 S Sixth Street
Rd., Springfield, It 62706 - (2)7)786-6892
?
•?
COLLINSVILLE -
2009 Mall Street, Collinsville, IL 62234 - (618) 346-5120
MARION -
2109 S
y
Main St Suite 116, Mallon, IL 02959 - (618) 993-7200
PRINTED ON RECYCLED PAPER
 
cit Oka
APPLICATION
FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTION CONTROL FACILITY
This?
Agency?
is
authorized?
to?
request?
hits
information under Illinois Revised Statues, 1979,
Chapter, 120, Section 502a-5
?
Disclosure of this
information
i s voluntary?
However, failure to
comply
could?
prevent your?
appl
i cation?
front
being processed or could result
i
n denial of your
application tor certification
AIR ■
?
WATER El
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
P.
0. Box 19276, Springfield, IL 62794-9276
FOR AGENCY USE
File No.?
Date Received?
Certification No.
?
Date
Sec. A
Company Name
McCune Farm
Person Authorized to Receive Certification
?
Person to Contact for Additional Details
James McCune
?
Terry Feldmann
Street Address?
Street Address
4201
N. Columbus?
7615 N Harker Drive
li
<
0
'<LE
Municipality, State & Zip Code
?
Municipality, State & Zip Code
Ottawa,
IL
61350?
Peoria, IL 61615
Telephone Number?
Telephone Numbe r
(815) 454-2512?
(309) 693-7615
Location of Facility
?
Municipality
?
Township
Quarter Section?
.
?
Township
?
Range
Sec
21 (5VJ1
4
)
?
17N
?6E
?
C;o\CL
Street Address?
County
?
Book Numbe
r
2000
North?
Bureau
Property Identification Number
?
Parcel Number
07 - 21 - 100- 001
Sec. B
0
Z c/)
CC Z
D 0
I3 ;
w
=
0
z
ti
< °
Nature of Operations Conducted at the Above Location
Wean-Finish Swine Operation
Water Pollution Control Construction Permit No.
N/A
Date Issued
NPDES PERMIT No.
N/A
Date Issued
Expiration Date
Air Pollution Control Construction Permit No.
N/A
Date Issued
Air Pollution Control Operating Permit No.
N/A
Date Issued
Sec. C
0
Z
EC u,
I-
D
0
co
0
,
LL.
0
z
ax
,,
n
Describe Unit Process
N/A
Materials Used in Process
N/A
Sec. D
.,z
=
0
.
-A-
op
z-
06
o
nu
w
S
E,.
0
_<
u_
Describe Pollution Abatement Control Facility
See Attached Document
?
PE
?
CE1
V
ED
OC
-.-
i
?
?
2
-
?
?
2006
-
ii t
-.3
,
0M 'Lir
Water
Poi tution
Uontrol
IL 532-0222
APC 151 (Rev 8/00)
Tax Certification for Pollution Control Facilities
Page I
oft
8/00
 
Sec. E
V)
h
i
Z
<
H
Z
-
0
I.-
U
7J
:
,
<
t
ix
1-
z
o
Z
0
ir
7
d
--d
a
o,
<
0
0
z
z
00
00
a
(1) Nature of Contaminants or Pollutants
Material Retained, Captured or Recovered
Contaminant or Pollutant
DESCRIPTION
DISPOSAL OR USE
Liquid Manure
Manure
field application
(2) Point(s) of Waste Water Discharge
Plans and Specifications Attached
Yes DI
■
(3)
Are contaminants (or residues) collected by the control facility?
Yes El
No III
(4) Date installation completed?
10/01/05?
status of installation on date of application
(5) a.?
FAIR CASH VALUE IF CONSIDERED REAL PROPERTY:
?
$ 270,000.00
b.?
NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY:
?
$ 0.00
c.?
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY: ?
$ 0.00
d.?
PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY:
?
$ 0.00
e.?
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE:
?
% 45
Sec. F
x
x
=
,
<
z
0
7,
The following information
is submitted in accordance with the Illinois Properly Tax Code, as amended,
know edge, is true and correct. The facilities claimed herein are "pollution control facilities" as
Illinois Property Tax
?
ode.
c.Lcitu
f
- ite?
nva-,.1_,?
hat-kw;
?ye
t
/
kg en T/C-- kg i ki
and to the best of my
defined in Section 11 - 10 of the
Q- 4
c
Signature?
Title
Sec. G
co
z
o
R
Li
x
7
vr
z
-
INSTRUCTIONS FOR COMPILING AND FILING APPLICATION
General: Separate applications must be completed for each control facility claimed. Do not mix types (water and air). Where both air and
water operations are related, file two applications. If attachments are needed, record them consecutively on an index sheet.
Sec. A
Information refers to applicant as listed in the tax records and the person to be contacted for further details or for inspection of
facilities. Define facility location by street address or legal description. A plat map location is required for facilities located
outside of municipal boundaries. The property identification number is required.
Sec. B
Self-explanatory. Submit copies of all permits issued by local pollution control agencies. (e.g. MSD Construction Permit)
Sec. C
Refers to manufacturing processes or materials on which pollution control facility is used.
Sec. D
Narrative description of the pollution control facility, indicating that its primary purpose
State the type of control facility. State permit number, date, and agency issuing
flow diagram describing the pollution control facility. Include a listing of each major
is to eliminate, prevent or reduce pollution.
permit. A narrative description and a process
piece of equipment included in the claimed
fair cash value for real property. Include an average analysis of the influent and effluent of the control facility stating the
collection efficiency.
Sec. E
List air contaminants, or water pollution substances released as effluents to the manufacturing processes. List also the final
disposal of any contaminants removed from the manufacturing processes.
Item (1)- Refers to pollutants and contaminants removed from the process by the pollution control facility.
Item (2) - Refers to water pollution but can apply to water-carried wastes from air pollution control facilities. Submit drawings,
which clearly show (a) Point(s) of discharge to receiving stream, and (b) Sewers and process piping to and from the control
facility.
Item (3)- If the collected contaminants are disposed of other than as wastes, state the disposition of the materials, and the value
in dollars reclaimed by sale or reuse of the collecEd substances. State the cost of reclamation and related expense.
Item (4)- State the date which the pollution control facility was first placed in service and operated. If not, explain.
Item (5)- This information is essential to the certification and assessment actions. This accounting data must be completed to
activate project review prior to certification by this Agency.
Sec. F
Self-explanatory. Signature must be a corporate authorized signature.
Submit to:
?
Attention:
?
Attention:
Illinois EPA?
Al Keller?
Donald E. Sutton
P.O. Box 19276?
Permit Section?
Permit Section
Springfield, IL 62794-9276?
Division of Water Pollution Control?
Division of Air Pollution Control
Tax Certification Pr Pollution Control Facilities
Page 2
of
2
8/00
 
Ell
ft
RFT DEEP
PIT
ft
ft
Li
mo.
SLOTTED
FLOOR
CROPLAND
McCune (West Site –
SECTION 21)
The facility consists of one 274'x 101
1
-10" swine building with 8ft deep concrete
pits. Precast concrete slotted floors enable excreta and wastewater to fall
through and accumulate in the below floor pit. The building has 12 pumpout pits
that collect manure and allow manure transfer through a hose to be pumped for
field application. The building has an animal capacity of 3600 head of wean-
finish swine.
The pit consists of a 4" thick concrete slab and 8" thick concrete endwalls and
sidewalls. The endwalls have footings that are 2'-0" wide and the sidewall
footings are 2'-6" wide. All footings are 9 inches thick. Columns within the pit
are 12" in diameter, 7'-2" tall and supported by 42"x42" square footings. The
columns support 8"x10"x12ft long concrete floor beams. The floor beams
support a 4" thick slotted gang slat floor. There is a 10" thick by 8ft tall center
pit divider wall the runs the length of the pit. Each pumpout pit is 6'0" x 6'-0"
with 8" thick walls. Footings around the pumpout pit walls measure 1'-6" by 9
inches thick. The recessed sump area is 3'-10"x 5'-4" x 11" deep.
The facility protects ground and surface water by providing collection and
storage of livestock waste for over 365 days. Subsequently, the waste may be
agronomically applied to cropland under proper soil and weather conditions for
safe use.
MANURE DIAGRAM
PUMPOUT
PIT
 
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Arm<Yarmouth,
 
Notary Public
STATE OF ILLINOIS
COUNTY OF SANGAMON
PROOF OF SERVICE
I, the undersigned, on oath state that I have served the attached APPEARANCE AND THE
RECOMMENDATION, upon the person to whom it is directed, by placing a copy in an envelope
addressed to:
Clerk
James McCune
Illinois Pollution Control Board
4201 North Columbus
James R. Thompson Center
Ottowa, Illinois 61350
100 West Randolph Street, Suite. 11-500
Chicago, Illinois 60601
Steve Santarelli
Illinois Department of Revenue
101 West Jefferson
Post Office Box 19033
Springfield, Illinois 62794
and mailing it from Springfield, Illinois, on March 21, 2008, with sufficient postage
affixed for first class mail.
SUBSCRIBED AND SWORN TO BEFORE ME
This 21st day of March, 2008
r+++++•)<•++6++.4+.++00C•0441:
14.CY
OFFICIAL SEAL
?
't
NOTARY
NTHIA
PUBLIC, STATE
L. WOLFE
OF ILLINOIS
t
MYCOMMISSION
44444.044.4.44fitrttttr4
EXPIRES 104-2011
THIS FILING IS SUBMITTED ON RECYCLED PAPER

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