ILLINOIS POLLUTION CONTROL BOARD
May 15, 2008
JEFF HANK - ALEDO (Property
Identification Number 03-03-27-100-004),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 08-74
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On May 2, 2008, the Illinois Environmental Protection Agency (Agency) filed a motion
to amend the Board’s final order of April 17, 2008. Based on the Agency’s April 14, 2008
recommendation, the Board on April 17, 2008, certified certain structures of Jeff Hank - Aledo
(petitioner) as “pollution control facilities” for preferential tax treatment under the Property Tax
Code (35 ILCS 200/11-5
et seq.
(2006);
see also
35 Ill. Adm. Code 125). Petitioner’s swine
production facility is located at 1361 130th Street in Aledo, Mercer County. For the reasons
below, the Board grants the Agency’s motion to amend and by this order issues a new tax
certification, which supersedes the tax certification issued on April 17, 2008.
In this order, the Board first describes and rules upon the Agency’s motion to amend.
Next, the Board sets forth the legal framework for tax certifications, discusses the Agency’s
recommendation, and certifies that petitioner’s manure management structures are pollution
control facilities.
MOTION TO AMEND
In the May 2, 2008 motion to amend (Motion), the Agency explains that its April 14,
2008 recommendation contained incorrect descriptions of the facilities at issue. Specifically, the
Agency “incorrectly described both Jeff Hank’s pollution control facilities and their location.”
Motion at 1. The Board’s April 17, 2008 order in turn reflected the incorrect descriptions from
the recommendation.
Id
. The Agency’s motion sets forth the correct descriptions and requests
that the Board amend the order of April 17, 2008, to remedy these inaccuracies.
Id
. at 1-2.
The Board grants the motion to amend and will set forth the correct descriptions below
when discussing the Agency’s recommendation. To avoid any potential confusion, the Board
today issues a new tax certification, superseding the tax certification issued on April 17, 2008.
2
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 (2006);
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 (2006);
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 (2006);
see
also
35 Ill. Adm. Code 125.216(a).
AGENCY RECOMMENDATION
In the Agency recommendation of April 14, 2008 (Agency Rec.), the Agency states that
it received a tax certification application from petitioner on February 2, 2007. Agency Rec. at 1.
The application is attached to the Agency recommendation. The Agency’s motion to amend of
May 2, 2008, correctly identifies the facilities at issue:
Livestock waste management facilities consisting of two concrete manure pits
(each 191 ft. x 51 ft. x 8 ft. deep) each with 5 concrete pump out pits (each 6 ft. x
5 ft. x 9 ft. deep) and the slotted concrete portion of the floor over the manure
pits. Both manure pits are surrounded by a total of approximately 1500 feet of 4-
inch diameter plastic perimeter foundation drainage tubing. The foundation
tubing also includes 2 inspection ports (each 8 ft. deep 4-inch diameter PVC
pipe). Motion at 1.
The Agency’s recommendation 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 motion to amend also correctly
identifies the location of the facilities: NW 1/4 of Section 34, T15N, R4W of the 4th PM in
Mercer County. Motion at 2.
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
(2006)) because the primary purpose of the facilities is “eliminating, preventing, or reducing
water pollution.” Agency Rec. at 2.
3
TAX CERTIFICATE
Based on the filings described above, the Board finds and certifies that petitioner’s
facilities identified in this order are pollution control facilities under the Property Tax Code (35
ILCS 200/11-10 (2006)). This certificate supersedes the certificate issued by the Board on April
17, 2008, in this proceeding. Under Section 11-25 of the Property Tax Code, the effective date
of the certificate issued today 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 (2006);
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 (2006)). The Clerk therefore will provide petitioner 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) (2006);
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, John T. Therriault, Assistant Clerk of the Illinois Pollution Control Board, certify that
the Board adopted the above order on May 15, 2008, by a vote of 4-0.
___________________________________
John T. Therriault, Assistant Clerk
Illinois Pollution Control Board
