ILLINOIS POLLUTION CONTROL BOARD
May 7, 2009
WILDCAT FARMS, LLC - DALLAS CITY
(Property ID No. 05-28-300-004),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 09-90
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On April 16, 2009, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of Wildcat Farms, LLC - Dallas City (Wildcat Farms) 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. Wildcat Farms’ facility is located at 2558
North County Road 2150
, Dallas City, Hancock County. In this order, the Board describes the
legal framework for tax certifications, discusses the Agency’s recommendation, and certifies that
Lone Hollow’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 Wildcat Farms on
December 28, 2007.
1
TAX CERTIFICATE
Rec. at 1. April 16, 2009, 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 pit (48ft. x 52 ft. x 2 ft.
deep) and the portion of the plastic slotted flooring over the manure pit in Building # 1;
one concrete pit (61 ft. x 280 ft. x 2 ft. deep) and the portion of the concrete slotted
flooring over the manure pit in Building # 2; one concrete pit (118 ft. x 441 ft. x 2 ft.
deep) and the portion of the concrete slotted flooring over the manure pits in Building #
3; one concrete pit (159 ft. x 473 ft. x 2 ft. deep) and the portion of the plastic and cast
iron slotted flooring over the manure pit in Building # 4; one concrete pit (118 ft. x 441
ft. x 2 ft. deep) and the portion of the concrete slotted flooring over the manure pit in
Building # 5; one steel glass lined manure storage tank with concrete base (176 ft. in
diameter x 19 ft. deep); and approximately 800 ft. of 10 inch diameter PVC manure
transfer piping. Rec. at 1-2.
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 2
.
The Agency’s recommendation also identifies the location of
the facilities: Section 28, T7N, R6W of the 4th P.M. in Hancock County. Rec. 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 and Wildcat Farms’ application, the Board finds
and certifies Wildcat Farms’ 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 Wildcat Farms and the Agency with a
copy of this order.
IT IS SO ORDERED.
1
The Agency’s recommendation is cited as “Rec. at _.”
3
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 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
