Memorandum
VOSS FARM

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Voss Farm - Carlyle

(Property Indentification Number

07-07-26-300-006)

Clerk

Illinois Pollution Control Board

James

R. Thompson Center

100 West Randolph Street, Suite. 11-500

Chicago IL 60601

Steve Santarelli

Illinois Department

of Revenue

101 West Jefferson

Post Office Box 19033

Springfield IL 62794

)

) PCB 09-

) (Tax Certification)

)

NOTICE

Charles Voss

15600 Lowe Road

Bartelso IL 62218

PLEASE TAKE NOTICE that I have today filed with the Office of the Clerk ofthe

Pollution Control Board an APPEARANCE AND THE RECOMMENDATION of the lllinois

Environmental Protection Agency, a copy

of which is herewith served upon you.

DATED: June 2,2009

Illinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield IL 62794-9276

(217) 782-5544

ENVIRONMENTAL

PROTECTION AGENCY

THE STATE OF ILLINOIS

BYC.~,@

Chad M. Kruse

Assistant

Counsel

Division of Legal Counsel

THIS FILING IS SUBMITTED ON RECYCLED PAPER

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Voss Farm - Carlyle

(Property Indentification Number

07-07-26-300-006)

)

) PCB 09-

) (Tax Certification)

)

APPEARANCE

The undersigned, as one of its attorneys, hereby enters an APPEARANCE on behalf of Respondent,

Illinois Environmental

Protection Agency.

DATED: June 2, 2009

Illinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield IL 62794-9276

(217)782-5544

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

BY:-",==G~!L~.A~1

1 =----_

Chad M. Kruse

.........

Assistant Counsel

Division of Legal Counsel

THIS FILING IS SUBMITTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 2, 2009

* * * * * PCB 2009-116 * * * * *

STATE OF ILLINOIS

COUNTY

OF SANGAMON

)

PROOF OF SERVICE

I, the undersigned, on oath state that I have served the attached APPEARANCE AND THE

RECOMMENDATION, upon the person to whom it is directed, by placing a copy in an envelope

addressed to:

Steve Santarelli

Illinois Department of Revenue

101 West Jefferson

Post Office Box 19033

Springfield IL 62794

Charles Voss

15600 Lowe Road

Bartelso IL 62218

and mailing it from Springfield, lllinois, on June 2,2009, with sufficient postage

affixed for first class mail.

And electronically, on June

2, 2009 to:

Clerk

Illinois Pollution Control Board

James R. Thompson Center

100 West Randolph Street, Suite. 11-500

Chicago IL 60601

SUBSCRIBED AND SWORN TO BEFORE ME

This 2nd day of June, 2009

(fJ:Uba~

otary Public

THIS FILING IS SUBMITTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 2, 2009

* * * * * PCB 2009-116 * * * * *

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Voss Farm - Carlyle

)

(property Indentification Number

07-07-26-300-006)

)

PCB 09-

) (Tax Certification)

)

RECOMMENDATION

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.

On December 15,2008, the Illinois EPA received a request from Charles Voss,

Voss Farm (log number TC-28-08, Exhibit A) for an Illinois EPA

recommendation regarding the tax certification

of water pollution control

facilities pursuant to 35 Ill. Adm. Code 125.204.

The applicant's address is:

Voss Farm

16219

Old Carlyle Road

Carlyle IL 62218

The proposed water pollution control facilities in this request are located at

Section 26

ofT2N, R3W, in Clinton County, at the above street address and

consist

of the following:

Livestock waste management facilities consisting

of one concrete

manure pit

(60 ft. x 200 ft. x 8 ft.) and the steel reinforced concrete

slat floor over the manure pit and 3 pump outs pits ( 6

ft. x 6 ft. x 9

ft.) in building #1; one concrete manure pit (250 ft. x 12 ft. x 8 ft.)

and the steel reinforced concrete slat floor over the manure pit and

2 pump outs pits ( 6 ft. x 6 ft. x 8 ft.) in building #2; one concrete

manure pit

(250 ft. x 14 ft. x 2 ft.) and the steel reinforced concrete

slat floor over the manure pit in building #3; one concrete manure

pit (56

ft. x 140 ft. x 2 ft.) and the steel reinforced concrete slat

floor over the manure pit in building #4; approximately 235

ft. of

THIS FILING SUBMITTED ON RECYCLED PAPER

8-inch diameter PVC manure transfer pipe; and one clay lined

earthen waste water and sludge lagoon

(100 ft. x 300 ft.).

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

Section 11-10 of the Property Tax Code, 35 ILCS 200111-10 (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

harmful, detrimental or offensive to human, plant or animal life, or

to property.

Pollution control facilities are entitled to preferential tax treatment, 35 ILCS

200/11-5.

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 Ill. Adm. Code 125.200, and are

eligible for tax certification from the Board.

THIS FILING SUBMITTED ON RECYCLED PAPER

WHEREFORE, the Illinois EPA recommends that the Board issue the

requested tax certification.

Dated: June 2,

2009

ILLINOIS

ENVIRONMENTAL

PROTECTION AGENCY

By:

-"'==C~~~

Chad M. Kruse

Assistant Counsel

Division

of Legal Counsel

Illinois Environmental Protection Agency

1021 North Grand Ave.

P.O. Box 19276

Springfield, Illinois 62794-9276

2171782-5544

THIS FILING SUBMITTED ON RECYCLED PAPER

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

E)<h.

1021

NORTH GRAND AVENUE EAST,

P.O. Box 19276,

SPRINGFIELD, ILLINOIS

62794-9276 - ( 217) 782-2829

JAMES R. THOMPSON CENTER,

100

WEST RANDOLPH, SUITE

11-300,

CHICAGO, IL

60601 - (312) 814-6026

ROD R. BLAGOJEVICH, GOVERNOR

DOUGLAS

SCOTT, DIRECTOR

Memorandum

To:

Connie Tonsor, Division of Legal Counsel

From:

Al Keller, Manager, Permit Section

Date:

May

18, 2009

Re:

Voss Farm - Carlyle

Recommendation

of Tax Certification

Log # TC-28-08

Property Identification #

07-07-26-300-006

The Bureau of Water received a request on December 15, 2008 from Charles Voss for an Illinois EPA

recommendation regarding the tax certification of water pollution control facilities pursuant to 35 II. Adm. Code

125.204.

We offer the following recommendation.

The water pollution control facilities

in this request include the following:

Voss Farm

16219

Old Carlyle Road

Carlyle, IL

62231

Section 26 ofT2N, R3W, in Clinton County

Livestock waste management facilities consisting

of one concrete manure pit (60 ft. x 200 ft. x 8 ft.) and

the steel reinforced concrete slat floor over the manure pit and 3 pump outs pits ( 6

ft. x 6 ft. x 9 ft.) in

building #1; one concrete manure pit (250 ft. x 12 ft. x 8 ft.) and the steel reinforced concrete slat floor

over the manure pit and 2 pump outs pits

(6 ft. x 6 ft. x 8 ft.) in building #2; one concrete manure pit (250

ft. x 14 ft. x 2 ft.) and the steel reinforced concrete slat floor over the manure pit in building #3; one

concrete manure pit (56

ft. x 140 ft. x 2 ft.) and the steel reinforced concrete slat floor over the manure pit

in building #4; approximately 235 ft. of 8-inch diameter PVC manure transfer pipe; and one clay lined

earthen waste water and sludge lagoon

(100 ft. x 300 ft.).

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 lAC 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 Darren Gove at 217/782-3362.

SAK:DRG:TC-28-08

cc:

Tax Cert File

ROCKFORD -

4302

North Main Street, Rockford, IL

61103 - (8f5) 987.7760 •

DES PLAINES -

9511

W. Harrison St., Des Plaines, IL

60016 - (847) 294-4000

ELGIN -

595

South State, Elgin, IL

60123 - (847) 608-3131

•

PEORIA -

5415

N. University St., Peoria, IL

61614 -

(3~9)

693-5463

BUREAU OF LAND - PEORIA -

7620

N. University St., Peoria, IL

61614 - (309) 693-5462

•

CHAMPAIGN -

2125

South First Street, Champaign, IL

61820 - (217) 278-5800

COLLINSVILLE -

2009

Mall Street, Collinsville, IL

62234 - (618) 346-5120

•

MARION -

2309

W. Main St., Suite

116,

Marion, IL

62959 - (618) 993-7200

PRINTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 2, 2009

* * * * * PCB 2009-116 * * * * *

Rle

No.

APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)

POLLUTION CONTROL

FACI~

AIR

WATER)1I\

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

P. O. Box 19276, Springfield,lL 62794-9276

FOR AGENCY USE

Date Received

Certification No.

Sec. A

Company Name

D~S

This Agency is authorized to request this

information under Illinois Revised Statues, 1979,

Chapter, 120, Section 502&5. Disclosure of this

information

is voluntruy. However, failure to

comply could prevent your application

from

being processed or muld result in denial of your

application

for certification.

Date

Street Address

PDl4h

LowE

fJ..ol/

I).

I-

l~~31

JJ8

:::;

-EVEN.

Municipality

Range

CARL

LE.

ilfJ

County

OL~

CAP..L

Lf:

P.6lq~

CL'J:.:Nto

Property Identification Number

-0

-~6

-100

- "0

(1...IIS

D7-

~""J1bE

Sec.S

Nature of Operations Conducted at the Above Location

SlJJ.rNE

R.o~uc

,SON

r-,q c..r l...:r:. ''/

Water Pollution Control Construction Permit No.

NPDES PERMIT No.

Air Pollution Control Construction Permit No.

Air Pollution Control Operating Permit No.

Sec. C

Describe Unit Process

(!)

Q:en

::len

I-w

«0

LL.1r

~a.

:::;

aterials Used in Process

Sec. D

Describe Pollution Abatement Control Facility

-'Z

olr

SEE.

v&l

Date Issued

Expiration Date

DEC 15 2008

;:,

PROTECTION AGENCY

BOW/WPC/PERMIT SECTION

d P

VVtI/NI4-G

G-m

EoN

P4-/l11./

b~=~~======~====~====4==~~FOO=©=~=il=W~~

IL 532-0222

Tax Certification for Pollution Control Facilities

DEC 1 5 2008

).J!J

APe 151

(Rev. 8/00)

Page

of2

8/00

Watershed Management Section

BUREAU OF WATER

Electronic Filing - Received, Clerk's Office, June 2, 2009

* * * * * PCB 2009-116 * * * * *

Sec.E

I-

~t)

:::;

u..

I-

-'«

(!)

(.)

Sec.F

I-

(!)

iii

Sec.G

(.)

I-

(1) Nature of Contaminants or Pollutants

Material Retained, Caotured or Recovered

Contaminant or Pollutant

DESCRIPTION

DISPOSAL OR USE

SlfiI"I-AlE

VYIAI\JI1r2E

<:Dlvas1'';

().x:.T>

IN'S:,

:s:.NIO

C.Aei)

PXE:l-/}

lAlreofll

~on:l:6-.4,..e.b

Y\lT"t)

F:!"f:Lb

(2) Point(s) of Waste Water Dischar!:)e

-rj.JF]}~

1'<

E:."

r;;

A-1I1

WI.iNllt

()r~/U£

Plans and Specifications Attached I Yes

I NoD

(3)

Are contaminants (or residues) collected

the control facility?

I Yes 15{

I NoD

(4)

Date installation completed

1967

status of installation on date of application

JtJ"D'?o

:rNS'M~.j;~

(5)

a. FAIR CASH VALUE IF CONSIDERED REAL PROPERTY:

?()

1irJD?-

b. NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY:

1'}7)

tfO()

¢!-

c. PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY:

Ji'm

d. PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY:

)(J7)

mro

e. PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE:

9D%

The following information is submitted in accordance with the Illinois Property Tax Code, as amended, and to the best of my

knowledge, is true and correct. The facilities claimed herein are

"pollution control facilities" as defined in Section 11-10 of the

Illinois Property Tax Code.

L~.0~

Go-6~

(F4Rmr;~

Signature

Title

INSTRUCTIONS FOR COMPILING AND FILING APPLICATION

General: Separate applications must be completed for each control facility claimed. Do not mix types (water and air). Where both air and

water operations are related, file two applications. If attachments are needed, record them consecutively on an index sheet.

Sec. A

Sec. B

Sec.C

Sec. 0

Sec.E

Sec.F

Information refers to applicant as listed in the tax records and the person to

contacted for further details or for inspection of

facilities. Define facility location by street address or legal desaiption. A plat map location is required for facilities located

outside of municipal boundaries. The property identification number is required.

Self-explanatory. Submit copies of all permits issued by local pollution control agencies. (e.g. MSD Construction Permit)

Refers to manufacturing processes or materials on which pollution control facility is used.

Narrative description of the pollution control facility, indicating that its primary purpose is to eliminate, prevent or reduce pollution.

State the type of control facility. State permit number, date, and agency issuing permit. A narrative description and a process

flow diagram describing the pollution control facilitv. Include a listing of each major piece of equipment included in the claimed

fair cash value for real property. Include an average analysis of the influent and effluent of the control facility stating the

collection efficiency.

List air contaminants, or water pollution substances released as effluents to the manufacturing processes. List also the final

disposal of any contaminants removed from the manufacturing processes.

Item (1) - Refers to pollutants and contaminants removed from the process by the pollution control facility.

Item (2) - Refers to water pollution but can apply to water -carried wastes from air pollution control facilities. Submit drawings.

which clearly show (a) Point(s) of discharge to receiving stream, and (b) Sewers and process piping to and from the control

facility.

Item (3) - If the collected contaminants are disposed of other than as wastes, state the disposition of the materials, and the value

in dollars reclaimed by sale or reuse of the collected substances. State the cost of reclamation and related expense.

Item (4) - State the date which the pollution control facility was first placed in service and operated. If not, explain.

Item (5) - This information is essential to the certification and assessment actions. This accounting data must be completed to

activate project review prior to certification by this Agency.

Self-explanatory. Signature must be a corporate authorized signature.

Submit to:

Illinois EPA

P.O. Box 19276

Springfield, IL 62794-9276

Attention:

AI Keller

Permit Section

Division of Water Pollution Control

Tax Certification/or Pollution Control Facilities

Page

0/2

8100

Attention:

Donald E. Sutton

Permit Section

Division of Air Pollution Control

..s.

fo)

CHIlRLt5 Vo.ss

Re:5IbF

voss

FARm

i .

d..

VOSS FARM

1. Finishing Barn 60'x200' 8' concrete pit under entire building

built in 2008

(state inspected with quarterly water samples sent to Ill. Dept.of Ag.)

2. Finishing Barn

40'x250' 8'xI2' concrete pit

)/'

~Q.Q..1)

built in 1985

,J. Gestation Barn 40'x250' 14'x2' concrete pit empties to lagoon built in 1998

[V-4.

Farrowing & Nursery Barn 56'xI40' 2' concrete pit under

entire building -empties to lagoon

5. Lagoon Containment Structure

100'x300'

6. Hoop building Green House

20'x80'

7. Abandoned Farrowing Barn -converted to green house 30'x40'

8. Abandoned Nursery

-used for storage

22'xI50'

9. Machine Sheds

-storage for field equipment

10. Grain Bins

11. Old Barns

.,. for storage

12. Charles Voss Residence

-since 1967-

WASTE MANAGEMENT PLAN

built in 1998

built in

2005

built in 1987

built in 1967

Liquid hog waste is collected

in both finishing barns under concrete slotted floors and

injected into cropland fields during the spring and fall

of each year. Manure is analyzed

for nutrient content

of nitrogen and phosphorus and is applied at rates that do not exceed

what the next year com crop can utilize. Manure application to a particular field usually

runs a cycle of every four years; but, final determination is what the soil test analysis

results show for that field.

The Lagoon Waste Water is pumped once a year and

is irrigated onto deep disked

fields to control any runoff. The sludge waste is then pumped and hauled

to fields where

is injected into the ground. All done according to what nutrient analysis is in the

sludge.

The Gestation, Farrowing, and Nursery Buildings have shallow two

feet concrete pits

that gravity feed (outlined by red marker) in to the lagoon containment structure.

Cemented

s~hedule

40 eight inch pvc pipe carry the hog waste to the Lagoon where it is

stored for Fall application. The Lagoon has a 20 feet wide berm on top with a two feet

free board that contains all waste and allows no runoff into the stream to the West. The

Lagoon waste water is pumped by a high pressure pump and distributed on to cropland

by a traveling gun. The sludge and the Finishing Barn waste are pumped by a p.t.o.

driven chopper pump and hauled to near-by farmed fields by a Balzer 4,200 gallon

manure tank with four twelve inch sweep knives that inject the manure in to the ground at

an average depth

of six inches. This allows for zero runoff, maximizes nutrient value of

the manure by not letting it volatilize, and keeps the air clean thus keeping the neighbors

happy.

is all part of applying good waste management practices to this Voss Farm.

Watershed Unit Tax Certification Review Sheet

Project Name:

Reviewer:

Log No.:

Applicant:

CHI1RLlS

U{)$$

Facility:

1~2.lq

atll C(4RL'fL5 'lOAD

Legal Description:

5(,JI/I}

PWtJC.TltJ/J

FALlurr

Date Control

Devices Installed:

____

/~q:...;6:;...:7

_____________ _

Signature:

_(}_tt..;;..r-.4~:;;:;)"...:U~(J.;...s;;;..s_..;..ft_res._ew_~

_______ _

Wastes:

)a1Jvestock waste is applied to cropland.

Location:

Date:

Type:

Contact:

Phone:

a Agchem

Ji:!ivestock

Property 10:

07-P7- U .3?l>-6t:Q6

CLAss. eel}

I£Zta.L

County:

Provided

Fair Cash

Value:

Title:

a Agrichemical rinsate and spillage is recycled through the facility and/or land applied.

a Oilier:

__________________________________________

________________ _

Physical Description of Pollution Control Devices:

•