ILLINOIS POLLUTION CONTROL BOARD
June 18, 2009
CLARK KELLY - BIGGSVILLE
(Property Identification Number 03-035-002-
00),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 09-115
(Tax Certification - Water)
ORDER OF THE BOARD (by G.T. Girard):
On June 2, 2009, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of Clark Kelly – Biggsville (petitioner) as “pollution
control facilities” for preferential tax treatment under the Property Tax Code (35 ILCS 200/11-5
et seq.
(2006)). The Agency filed the recommendation under Part 125 of the Board’s procedural
rules (35 Ill. Adm. Code 125). Petitioner’s swine production facility is located in Biggsville,
Henderson County. In this order, the Board describes the legal framework for tax certifications,
discusses the Agency’s recommendation, and certifies that petitioner’s manure management
structures at its site are water 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 petitioner on March
24, 2008. Agency Rec. at 1
1
TAX CERTIFICATE
. On June 2, 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 manure pit
(approximately 280 ft. x 71 ft. x 8 ft. deep) with four concrete pump out pits (each
approximately 6 ft. x 6 ft. x 8 ft. deep), and the slotted concrete portion of the
floor over the manure pit. The manure pit is surrounded by approximately 706
feet of 6-inch diameter plastic perimeter foundation drainage tubing. The
foundation tubing also includes 1 inspection pot (10 ft. deep 6-inch diameter
plastic pipe).
Id.
The Agency’s recommendation further describes the facilities: “These livestock waste
management facilities are used to collect, transport and store livestock wastes prior to cropland
application.” Agency Rec. at 2. The Agency’s recommendation also identifies the location of
the facilities: Section 35, T10N, R4W of the 4th P.M. in Henderson County. Agency 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.” Agency Rec. at 2.
Based on the Agency’s recommendation and the petitioner’s application, the Board finds
and certifies that petitioner’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, whichever 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 petitioner 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.
1
The Agency’s recommendation is cited as “Agency Rec. at”.
3
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 T. Therriault, Assistant Clerk of the Illinois Pollution Control Board, certify that
the Board adopted the above order on June 18, 2009, by a vote of 5-0.
_____________________________
John T Therriault, Assistant Clerk
Illinois Pollution Control Board
