BEFORE THE ILLINOIS POLLUTION CONTROL
BOARIFI
CLERK
EC
S
EWE
OFFICE
D
Creasey Family Farms-Macomb
?
/
APR 2 8 2008
(Property Indentification Number
?
) PCB 08-
q (
17-000-266-00)?
) (Tax Certification)?
STATE OF
ILLINOIS
)?
Pollution Control
Board
NOTICE
Clerk
Robb Creasey
Illinois Pollution Control Board
7500 E. 1450th
Street
James R. Thompson Center
Macomb, Illinois 61455
100 West Randolph Street, Suite. 11-500
Chicago, Illinois 60601
Steve Sanwa'
Illinois Department of Revenue
101 West Jefferson
Post Office Box 19033
Springfield, Illinois 62794
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:
-I/0i-
Vera Herst
Assistant
Counsel
Division of Legal Counsel
DATED: April 23, 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
RECEIVED
CLERK'S OFFICE
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
APR 2
8 2008
Creasey Family Farms-Macomb
/STATE OF ILLINOIS
(Property Indentification Number
) PCB 08- i
Pollution
Control Board
17-000-266-00)
) (Tax Certificaiion)
)
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:jeLkea{yza----
Vera Herst
Assistant Counsel
Division of Legal Counsel
DATED: April 23, 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
RECEIVED
CLERK'S OFFICE
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
APR
2 8 2008
STATE
OF ILLINOIS
Creasey
(Property
Family
Indentification
Farms-Macomb
Number
)
)
PCB 08-
71
Pollution Control Board
17-000-266-00)
) (Tax Certification)
)
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 III. Adm. Code 125.204.
On December 10, 2007, the Illinois EPA received a request from Robb Creasey
(log number TC-27-07, Exhibit A) for an Illinois EPA recommendation regarding
the tax certification of water pollution control facilities pursuant to 35 III. Adm.
Code 125.204.
The applicant's address is:
?
Creasey Family Farms
7988 E. 1450th
Macomb, Illinois 61455
3.
?
The proposed water pollution control facilities in this request are located at
NW 1/4
of Section 28, T5N, R2W of the 4
th
P.M. in McDonough County,
at the above street
address and consist of the following:
Livestock waste management facilities
consisting of one concrete manure pit
(281 ft. x 71.5 ft. x 8 ft. deep) with four concrete pump out pits (each 6 ft. x 6 ft.
x 10 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: /h VI/at a di--
Vera Herst
Assistant Counsel
Division of Legal Counsel
Dated: April 23, 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
Exhibit 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.
BLAGOIEVICH, GOVERNOR?DOUGLAS
P.
SCOTT, DIRECTOR
?MI
-_,
s
Memorandum
?
0
z"
,,
zi
To:
Connie Tonsor, Division of Legal Counsel
:t,
3
.7../
i
From: Al Keller, Manager, Permit Section
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Date:
20116
a
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Re:
Creasey Family Fanns – Macomb
Recommendation of Tax Certification
Log # TC-27-07
Property Identification # 17-000-266-00
The Bureau of Water received a request on December 10, 2007 from Robb Creasey 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:
Creasey Family Farms
7988 E. 1450th Street
Macomb, IL 61455
NW 1/4 of Section 28, T5N, R2W of the 4
th P.M. in McDonough County
Livestock waste management facilities consisting of one concrete manure pit (281 ft. x 71.5 ft. x
8 ft. deep) with four concrete pump out pits (each 6 ft. x 6 ft. x 10 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-27-07.doc
cc: Tax Cert File
ROCKFORD -
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 SI., Peoria, IL 61614 - (309) 693-5463
BUREAU or
LAND - PEORIA- 7620 N.
University SI., Peoria, IL 61614 - (309) 693-5462 •
CHAMPAIGN -
2125 South First Street, Champaign, IL 61820 - (217) 278-5800
SPRINGFIELD -
4500 S. Sixth Street Rd., Springfield, IL 62706 - (217) 786-6892
?• COLLINSVILLE -
2009 Mall Street, Collinsville, IL 62234 - (618) 346-5120
MARION -
2309 W. Main SI., Suite 116, Marion, IL 62959 - (618) 993-7200
PRIMED ON RECYCLED PAPER
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arx
Watershed Unit Tax Certification Review Sheet
Project Name.
?
CL,O,
Reviewer.
Log No
1/,')
?
F.,
Location:
Date:
Type:
Contact:
Phone:
Agchem
'Livestock
A pplicant:
09
rrIO,C,b^,i-,
Facility:
C cease,
1-
7
S
Property ID: ?
7D
Legal Description:
9ety
l
,
;Sv N
?
County:
?
Mc fine, -5%
Provided
Date ControlFair Cash
Devices Installed:
?
-----1?
?
Value: ?
i
1.
?)
Signature:
?
\--,
?
Title:?
Ot. tty
Wastes:
?
Ativestock waste
is applied to
cropland.
0 Agrichemical rinsate and
spillage is recycled through the facility and/or land applied.
q
Other:
?
Physical Description of Pollution Control Devices:
Orfi
„1.(r-0
,,,j7?
0 0
Other:
Faught, Thaddeus
From: Allison, James
Sent:?
Monday, February 04, 2008 10:05 AM
To:?
Faught, Thaddeus
Subject:
TC-27-07
From:
Creasey, Robb [mailto:RCREASE@lstfarmcredit.corn]
Sent:
Monday, February 04, 2008 9:54 AM
To: Allison, James
Subject:
attachment to Tax Certification Program
This is in reference to TC-27-07 Tax Certification Program for Livestock Waste Facilities submitted by Robb Creasey. I am not
asking for the building to be included in the tax abatement
I
did not include the dimensions of the pump out pits that are attached
TO
the pit They are 6'x6' and are 10' tall and there are four of them.
Robert P. Creasey
1st Farm Credit Services
Vice President
Office 309-833-2302
Fax 309-833-4686
Cell 309-255-7799
This communication is intended for the exclusive use of the addressee(s). It may contain information that is previledged, confidential and/or protected from
d sc losure., and that may be subject to the Electronic Communications Privay Act of 1986, as amended. If you are not the intended recipient, any review
dissemination, distribution or copying of the communication is strictly prohibited. Please nof ity me immediately by telephone and/or reply e-mail and destroy this
message and attachments
2/14/2008
I1hnois?
Bureau of Water
Efiveonmenral?
P 0 Box 19276
Protection Agency?
Springfield, Id 62794-927n
R.I.S1
20(g)
..
....:::
Jr,\
Tax Certification Program tor
Livestock Waste Management FacilitiétLfFITH
h ini
?
ectiop
0120: :212Ar
. i CA
A
1, rittli
As an incentive for livestock producers to construct waste storage structures and other structures which prevent
water pollution the Agency administers a tax certification program, which reduces the property tax value for many
pollution control improvements. In order to recognize this tax reduction, the producer must have the improvement
certified by the Illinois Environmental Protection Agency (Illinois EPA) as a pollution control facility.
Various facilities have been determined to meet the definition of a pollution control facility for livestock waste
management. The following are examples of pollution control facilities for livestock waste management.
1.
Manure pits under confined animal feed structures.
2. Slatted floors over manure pits.
3.
Floors (not in feeding areas) specifically designed to collect and transport livestock wastes to liquid
waste storage facilities.
4.
Liquid livestock waste storage facilities including, but not limited to: tanks, lagoons, and holding ponds
5. Dry manure stacking structures.
6.
Feedlot runoff sediment capture basins.
7.
Vegetative filter systems including, but not necessarily limited to those components designed,
constructed and operated pursuant to Title 35 Illinois Administrative Code, Subtitle E, Chapter 11, Part
570 titled Design and Maintenance Criteria Regarding Runoff Field Application Systems adopted August
3, 1982.
8.
Structures or other devices used specifically to dived uncontaminated runoff and roof drainage away
from animal feeding facilities so as to minimize the production of feedlot runoff.
9 Roof structures specifically intended to prevent precipitation from entering livestock waste storage
facilities provided that such a roof shall meet the requirement that animal feeding operations are not and
also could not be normally conducted below said roof.
10.
Building or structure walls specifically intended to support those roof structures described in item #9.
above,
11.
Tanks or other similar structures, such as methane digesters, that are specifically designed, constructed
and operated for the only purpose of reducing odors from livestock wastes provided that such facilities
shall meet the requirement that methane or products other than processed animal manures are not
produced or collected for utilization in any purpose other than the normal operation of the facility.
12.
Specific appurtenances to those facilities listed above such as pumps, pump pits, manure scrapers,
ramps, manure stackers, or other devices provided that such appurtenances are designed, constructed
and operated for the primary purpose of the normal operation of the pollution control facility.
13.
Other facilities that meet the definition of a pollution control facility.
Once Illinois EPA has certified that the improvements made by the producer qualify as a pollution control facility,
the Agency submits a copy of the certification to the producer and the Illinois Department of Revenue (IDOR).
The IDOR assumes authority from the county tax assessment office to assess the value of the certified facilities
based?
upon?
remaining?
useful?
lifetime
?
and?
the?
salvage
?
value?
(usually?
property?
taxes
are based upon fair cash value). This reduces the assessed value of the certified facilities and, therefore, the
property tax.
The date upon which the Illinois EPA received an application form.from a producer determines the first
assessment year that the IDOR assumes assessment jurisdiction from the county.
Pollution control facilities certified by the Illinois EPA will be assessed by the IDOR as of January 1 of the year
after Illinois EPA's receipt of the tax certification application. For instance, if an application is received by the
Illinois EPA on January 1, 1999, or December 31, 1999, both would come under the IDOR's sessiment
jurisdiction as of January 1, 2000.
The producer will receive the benefit of the reduced assessment for the first year the DOR assumes jurisdiction,
but it will not be reflected in the producers tax bill until the following year. All tax bills in Illinois are actually
issued the year following the assessment date. For example, a tax bill will not he issued until approximately
May 2001 for all property assessed as of January 1,
2000.
INSTRUCTIONS
Although the tax certification application form was originally designed for industrial use. the Agency uses it for all
pollution control facilities. The following instructions indicate how to complete the application form when tax
certification is being sought for livestock waste management facilities.
Section A - Applicant:
Be sure to provide the property tax identification number for the parcel of land where pollution control facilities
are located. Also indicate the location of the pollution control facilities by quarter section, township, range and
county. This information is available on county plat maps.
Section B – Manufacturing Operations:
Indicate what type of livestock waste the pollution control facilities control. Most livestock facilities in Illinois do
not have or need any permits from the Illinois EPA and, therefore, the permits space can usually be left blank
Section C – Manufacturing Process:
This section does not need to be completed on applications for livestock waste management facilities.
Section D – Pollution Control Facility:
The following information must be provided. Use additional paper when necessary.
Neatly sketch a diagram showing the flow of livestock Waste from the animals through the pollution control
facilities to final disposal on cropland. Include the locations of components such as pumps pipes, gutter
scrapers, manure pits, tanks, slotted floors, holding ponds for runoff, lagoons methane digesters. settling
basins, vegetative filters, etc.
Briefly describe the major pollution control components on the flow diagram including dimensions (length, width,
depth, diameter), construction materials (steel, concrete block, etc.), and size (i.e., 10 H-P centrifugal pump).
Identify local streams, lakes, groundwater, or other waters that the pollution control facilities protect from
contamination by livestock wastes. Briefly explain how the pollution control facilities prevent livestock wastes
from entering these waters.
Section E – Pollution Control Facility Contaminants and Accounting Data:
Generally identify the pollutants being controlled (i.e., beef feedlot runoff, swine manure, silage leachate, etc.)
and points of discharge if there are any. Items 3, 4 and 5 must be completed. Be sure to sign in Section F.
Completed forms may be sent to:
Illinois EPA
BOW/Watershed Management Section/Facility Evaluation Unit
P.O. Box
19276
Springfield, Illinois 62794-9276
-re-Z1--01
APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTION CONTROL FACILE!)'
AIR 9?
WATER
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
P. 0. Box 19276, Springfield, IL 62794-9276
This
?
Agency
?
it.?
authon5m1?
to?
request
?
this
aastrmation under Illinois Revise
?Lai re ?
1075
Chapter, 120, Section 502A5
?
Disr Insure al the
informairon
?
is
?voluntary?
I however ?
fatl arc. to
comply
?
could?
prevent
?
your
?
application
?
Isom
being processed
(IT
could result in denial o' your
application for certification
FOR AGENCY USE
File No.?
Date Received?
Certification No.?
Date
Sec. A
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S
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a.
<
Company Name
(ft" &
i..
?
KAvnill
?C4.0----s
Person
?
o Contact for Additional Details
Street
7
Address
e
?
6-4
25
?
e?
Pic
7) a 51-
Person?
thoriz d to Receive?
dification
a?
19?
Cre-c
Street Address
762>0 1?
MP ri St
Municipality, State & Zip Code
444-1043
?
7
04sTs
-
Municipality, State & Zip Code
Telephone
mmter-4
Number
?
--1
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its-4--3;-?
3
Telephone Number
3o, - a-S
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Location of Facility
Quarter S3tio°
?
Township?
Range
1-1 /V?
SAJ?
2
Municipality
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County
pviO,,ad
Parcel NumbeV
Township
•
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Street Address
it
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Book Number
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Properly Identification Number
el - non -
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Sec.
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Nature of Operations Conducted at the Above Location
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atei Pollution Control Construction Permit No.
Dale
Issued
NPDES PERMIT No.
Date Issued
Spiration Date
Air Pollution Control Construction Permit No.
Date Issued
Air Pollution Control Operating Permit No.
Date Issued
Sec. C
,
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Describe Unit Process
Materials Used in Process
Sec. D
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Describe Pollution Abatement Control Facility
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C777° 7
IL 532-0222
APC 151 (Rev 8/00)
Taz Centifica
for
Pollution Controi Focildics
Page I on)
8/00
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Sec. E
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(1) Nature of Contaminants or Pollutants
Material Retained, Captured or Recovered
Contaminant or Pollutant
DESCRIPTION
DISPOSAL OR USE
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Yes :41?
■
(2) Point(s) of Waste Water Discharge
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(3)
Are contaminants (or residues) collected by the control facility?
Yes,N?
No
q
(4)
Date installation completed?
7- .2.
, 07
?
.
status
of installation on date of a
iplication?
or,
?
..f.,-
(5) a?
FAIR CASH VALUE IF CONSIDERED REAL PROPERTY:
?
$?
-.
' -3r1/ COD
b.?
NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY:
$
?
(/)
c.?
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY-
$tie 000.
d.
?
PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY
?
21ao
e?
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE
?
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Sec. F
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The following
information
is submitted in accordance with
knowled?
is true and correct.?
The facilities claimed
Illinois
?
r?
erty
?
ax Cade.
e-
...al
the Illinois Property Tax
herein are "pollution control
Code, as amended,
facilities" as
and to the best of my
defined in Section 11-10 of the
ignature?/
?
Tide
Sec. G
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—
INSTRUCTIONS FOR COMPILING AND FILING APPLICATION
General .
Separate applications must be completed for each control facility cla
i med.
?
Do not mix types (water and air). Where both air and
water operations are related, file two applications ?
If attachments are needed, record then) consecutive
l
y 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 descnption
?
A plat map location is required for facilities located
outside of municipal boundaries?
The property
identification dumber is requited_
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.
Sea 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 collected substances. State the cost of reclamation and related expense.
Item (4)- State the dale 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
Fax
(Ter.
C
?
Jor Pollution Control Focili
Page 2
oj
2
8/00
Section D
This facility is a confinement barn with an 8 foot pit below the building. The building
has slatted floors that allow the waste to fall from the main floor where the pigs are
located into the pit located below. There are no components for the pit as we will hire the
manure to be pumped out and knifed into our farm ground. The people we will hire will
bring in a portable pump that will be locate outside the building and will pump the
manure out of the pit and into a hose that will be attached to an applicator. The
applicator is attached to a tractor moving across the farm ground and knifing the manure
into the ground. There is a pond that is located 'A to'/ from the confinement building
and having a contained pit there will be no way of for the waste to enter the pond.
The walls and floor of the pit is made of pour cement with rerod for additional support.
The pit is 8 feet deep and the dimensions are 281' x 71.5'.
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0 STATE
OF ILLINOIS
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-, 'Notary Public
IDIRES10.2441j
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
Robb Creasey
Illinois Pollution Control Board
7500 E. 1450
ffi
Street
James R. Thompson Center
Macomb, Illinois 61455
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 April 23, 2008, with sufficient postage
affixed for first class mail.
SUBSCRIBED AND SWORN TO BEFORE ME
'Ibis 23
rd
day of April, 2008
THIS FILING IS SUBMITTED ON RECYCLED PAPER
