BEFORE
    THE
    ILLINOIS
    POLLUTION
    CONTROL
    BOARD
    Mussmans
    Back
    Acres,
    Inc.
    — Grant
    Park
    )
    q .
    (Property
    Indentification
    Number
    )
    PCB
    09-
    01-04-14-200-008)
    )
    (Tax Certification)
    NOTICE
    JAN
    302009
    STATEO
    Steve
    Santarelli
    pollution
    Illinois
    Department
    of
    Revenue
    olBoard
    101
    West Jefferson
    Post
    Office
    Box
    19033
    Springfield,
    illinois
    62794
    John
    Theirrault,
    Clerk
    Illinois Pollution
    Control
    Board
    James
    R. Thompson
    Center
    100
    West
    Randolph
    Street,
    Stuite 11-500
    Chicago,
    illinois 60601
    Mussmans
    Back
    Acres,
    Inc.
    9998 N.
    16000
    E.
    Road
    Grant
    Park,
    Illinois
    60940
    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.
    ILLINOIS
    ENVIRONMENTAL
    PROTECTION
    AGENCY
    By:
    Joey
    ogan
    ilkey
    0
    Assistant
    Counsel
    Division
    of
    Legal
    Counsel
    DATED:
    January
    28,
    2009
    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
    TIlE
    ILLINOIS
    POLLUTION
    CONTROL
    BOARD
    Mussmans
    Back
    Acres
    Inc.
    — Grant
    Park
    )
    I
    (Prop
    erty
    Indentification
    Number
    )
    PCB
    09-
    01-04-14-200-008)
    )
    (Tax
    CertiffcatiGn)
    )
    APPEARANCE
    The undersigned,
    as one
    of its
    attorneys,
    hereby
    enters
    an APPEARANCE
    on
    behalf
    of Respondent,
    Illinois
    Environmental
    Protection
    Agency.
    ILLINOIS
    ENVWONMENTAL
    PROTECTION
    AGENCY
    3H
    30
    2009
    By:_______________________
    Assistant
    Counsel
    Division
    of
    Legal
    Counsel
    DATED:
    January
    28, 2009
    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
    Lfiss
    2009
    Mussmans Back Acres, Inc. — Grant
    Park
    )
    01
    ILL
    INOi
    (Property
    Indentification Number
    )
    PCB 09-
    C’
    -
    °fltroI
    01-04-14-200-008)
    )
    (Tax Certification)
    )
    )
    RECOMMENDATION OF THE
    ILLINOIS
    ENVIRONMENTAL
    PROTECTION AGENCY
    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
    Ill. Adm. Code 125.204.
    1.
    On
    December 28, 2007, the Illinois
    EPA received a request
    from Mussmans Back
    Acres, Inc. (log
    number TC-49-07, Exhibit A)
    for
    an
    Illinois EPA
    recommendation regarding the tax
    certification of
    water pollution control
    facilities pursuant to 35 Ill. Adm.
    Code 125.204.
    2.
    The
    applicant’s address is:
    Mussmans Back Acres, Inc.
    9998 N. 16000 E. Road
    Grant Park,
    IL 60940
    The proposed
    water pollution control facilities in this
    request are located at NE
    ¼
    of
    Section
    14, T32N, R14E of the 3rd P.M. in
    Kankakee County, at the
    above street address
    and consist of the
    following:
    Livestock waste management
    facilities consisting of one
    concrete
    manure pit (61 ft.
    x
    568
    ft.
    x 4 ft. deep).
    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 Ill.
    Adm. Code
    125.200(a),
    with the primary
    purpose
    of eliminating, preventing,
    or reducing
    water
    pollution,
    or as otherwise provided
    in
    35 Iii.
    Adm. Code 125.200,
    and are
    eligible for tax
    certification
    from the Board.
    WHEREFORE,
    the
    Illinois EPA recommends
    that the
    Board issue the
    requested tax certification.
    ILLINOIS ENVIRONMENTAL
    PROTECTION
    AGENCY
    By:
    Division of Legal
    Counsel
    Dated:
    January 28, 2009
    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

    Memorandum
    To:
    Connie Tonsor, Division of Legal
    Counsel
    From:
    Alan
    Keller,
    Manager, Permit Section
    Date:
    January 26, 2009
    Re:
    Mussmans Back Acres, Inc. - Grant Park
    Recommendation of Tax
    Certification
    Log #
    TC-49-07
    Property
    Identification
    # 01-04-14-200-008
    The Bureau of
    Water received
    a request on December 28, 2007
    from
    Mussmans
    Back Acres, Inc. for an Illinois
    EPA
    recommendation regarding the tax certification
    of
    water
    pollution control facilities pursuant to
    35
    Il.
    Adm. Code
    125.204.
    We offer the following recommendation.
    The water pollution control facilities in this request include
    the
    following:
    Mussmans Back Acres, Inc.
    9998 N 16000 E Road
    Grants Park, IL 60940
    NE 1/4 of Section 14, T32N, R14E of the 3rd P.M. in
    Kankakee County
    Livestock waste management facilities consisting
    of one concrete
    pit
    (61 ft. x 568 ft. x 4 ft. deep).
    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
    JAC 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
    James
    Allison
    at 217/782-3362.
    SAK:DLH:JRA:
    cc: Tax
    Cert File

    CERTIFICATE OF SERVICE
    I, Joey Logan-Wilkey, certify that I have served the attached
    APPEARANCE and
    RECOMMENDATION
    OF
    THE
    ILLINOIS ENVIRONMENTAL
    PROTECTION
    AGENCY,.by first class mail, upon the following persons:
    John
    Theirrault, Clerk
    Steve
    Santarelli
    Illinois
    Pollution Control Board
    Illinois Department of
    Revenue
    James
    R. Thompson Center
    101 W. Jefferson
    100W. Randolph,
    Suite 11-500
    P.O. Box 19033
    Chicago, Illinois 60601
    Springfield, Illinois
    62794
    Mussmans Back Acres, Inc.
    9998
    N. 16000 E. Road
    Grant Park, Illinois 60940
    L-JJ
    Dated: January 28, 2009
    Joey Logan-
    ilkey
    Assistant Counsel
    Division
    of Legal Counsel
    Illinois Environmental Protection Agency
    THIS FILING PRINTED ON RECYCLED PAPER

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