ILLINOIS POLLUTION CONTROL BOARD
May 7, 2009
RED OAK HILLS, LLC – NEWMAN
(Property ID No. 08-10-12-100-011),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
)
)
)
)
)
)
)
)
)
)
)
PCB 09-86
(Tax Certification)
ORDER OF THE BOARD (by G.T. Girard):
On April 15, 2009, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of Red Oak Hills, LLC-Newman (Red Oak) as “pollution
control facilities” for preferential tax treatment under the Property Tax Code (35 ILCS 200/11-5
et seq.
(2006)). Red Oak’s facilities are located at County Road 800 E., Newman, Douglas
County. The Agency filed the recommendation under Part 125 of the Board’s procedural rules
(35 Ill. Adm. Code 125). In this order, the Board describes the legal framework for tax
certifications, discusses the Agency’s recommendation, and certifies that Red Oak’s facilities 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. 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. 35 Ill. Adm. Code 125.204(a).
Among other things, the Agency’s filing must recommend that the Board issue or deny tax
certification. 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 Red Oak on
January 2, 2008. Agency Recommendation (Agency Rec.) at 1. On April 15, 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 manure pit
(approximately 134 ft. x 32 ft. x 4 ft.) with eight pull plugs; one concrete manure pit
(approximately 129 ft. x 27 ft. x 4 ft.) with six pull plugs; one concrete manure pit
(approximately 142 ft. x 21 ft. x 4 ft.) with four pull plugs; one concrete manure pit
(approximately 139 ft. x 45 ft. x 4 ft.) with one pull plug; one concrete manure pit
(approximately 130 ft. x 32 ft. x 4 ft.) with eight pull plugs; two concrete manure pits
(each approximately 157 ft. x. 32 ft. x 4 ft.) each with eight pull plugs, and the slotted
concrete portion of the floor over the manure pits; approximately 500 ft. of 8-inch
diameter PVC manure transfer pipe; and one clay-lined lagoon (approximately 600 ft. x
100 ft. x 10 ft.)
Id
.
The Agency’s recommendation further describes the facilities as: “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 12, T15N, R10E of the 3rd
P.M. in Douglas 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 pursuant to 35 Ill. Adm. Code 125.200(a)(1).”
Id
.
TAX CERTIFICATE
The Board finds and certifies that Red Oak’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 Red Oak 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
3
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 May 7, 2009, by a vote of 5-0.
_____________________________
John Therriault, Assistant Clerk
Illinois Pollution Control Board
