ILLINOIS POLLUTION CONTROL BOARD
April 2, 2009
TIMBERLINE, LLC - RUSHVILLE (Property
Identification Number 10-009-009-50),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 09-70
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On March 30, 2009, the Illinois Environmental Protection Agency (Agency)
recommended that the Board certify certain facilities of Timberline, LLC - Rushville
(Timberline) 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. Timberline’s livestock
facility is located at 1700 E. 1900 N in Rushville, Schuyler County. In this order, the Board
describes the legal framework for tax certifications, discusses the Agency’s recommendation,
and certifies that Timberline’s manure management structures at its 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 Timberline on
December 28, 2007.
1
TAX CERTIFICATE
Rec. at 1. On March 30, 2009, the Agency filed a recommendation on the
application with the Board. The Agency’s recommendation identifies the facilities at issue:
Livestock waste management facilities consisting of one concrete pit (80 ft. x
168 ft. x 10ft. deep) with six concrete pump out pits (each 4 ft. x 4 ft. x 10ft.
deep) and the portion of the plastic slotted flooring over the manure pit in
Building # 1; one concrete pit (76 ft. x 636 ft. x 10 ft. deep) with sixteen
concrete pump out pits (each 4 ft. x 4 ft. x 10 ft. deep) and the portion of the
concrete slotted flooring over the manure pits in Building # 2; one concrete pit
(76 ft. x 636 ft. x 10 ft. deep) with sixteen concrete pump out pits (each 4 ft. x 4
ft. x 10ft. deep) and the portion of the concrete slotted flooring over the manure
pits in Building # 3; one concrete pit (76 ft. x 737 ft. x 2 ft. deep) and the portion
of the plastic and cast iron slotted flooring over the manure pit in Building # 4;
and approximately 50 ft. of 8 inch diameter PVC manure transfer piping.
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.” Rec. at 1-2
.
The Agency’s recommendation also identifies the location of
the facilities: Section 12, T3N, R2W of the 4th P.M. in Schuyler 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.
Based on the Agency’s recommendation, the Board finds and certifies that Timberline’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 Timberline 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
1
The Agency’s recommendation is cited as “Rec. at _.”
3
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 Therriault, Assistant Clerk of the Illinois Pollution Control Board, certify that the
Board adopted the above order on April 2, 2009, by a vote of 5-0.
___________________________________
John Therriault, Assistant Clerk
Illinois Pollution Control Board
