ILLINOIS POLLUTION CONTROL BOARD
September 16, 2008
DENNIS BIDDLE - SEATON (Property
Identification Number 14-14-22-300-005),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 09-12
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On September 5, 2008, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Dennis Biddle (Biddle) as “pollution
control facilities” for preferential tax treatment under the Property Tax Code.
See
35 ILCS
200/11-5
et seq.
(2006); 35 Ill. Adm. Code 125. Biddle’s swine production facility is located at
231 130th Street in Seaton, Mercer County. In this order, the Board describes the legal
framework for tax certifications, discusses the Agency’s recommendation, and certifies that
Biddle’s livestock waste management structures at the site 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 (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).
2
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Biddle on
December 23, 2006.
1
Rec. at 1. On September 5, 2008, 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 manure pit (391
ft. x 50 ft. x 8 ft. deep) with 12 concrete pump out pits (each 6 ft. x 5 ft. x 8 ft.
deep) and the slotted concrete portion of the floor over the manure pit. The
manure pit is surrounded by approximately 885 feet of 4-inch diameter plastic
perimeter foundation drainage tubing. The foundation tubing also includes 1
inspection port (8ft. deep 4-inch diameter PVC pipe).
Id.
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.”
Id.
at 2. The Agency’s recommendation also identifies the location of the
facilities: Section 27, T13N, R4W of the 4th P.M. in Mercer 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
(2006)) because the primary purpose of the facilities is “eliminating, preventing, or reducing
water pollution.” Rec. at 2.
TAX CERTIFICATE
Based on the Agency’s recommendation and Biddle’s application, the Board finds and
certifies that Biddle’s facilities identified in this order are pollution control facilities under the
Property Tax Code (35 ILCS 200/11-10 (2006)). 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 (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 Biddle 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
1
The Agency’s recommendation is cited as “Rec. at _.”
3
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 Therriault, Assistant Clerk of the Illinois Pollution Control Board, certify that the
Board adopted the above order on September 16, 2008, by a vote of 4-0.
___________________________________
John Therriault, Assistant Clerk
Illinois Pollution Control Board
