LLOYD MILLES FARMS INC. v. ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
Upon receipt of the Illinois Environmental Protection Agency’s recommendation, the Board found and certified that specified facilities of Lloyd Milles Farms, Inc. located in Lee County are pollution control facilities for the purpose of preferential tax treatment under the Property Tax Code (35 ILCS 200/11-10 (2000)).
purposes, pollution control facilities shall be certified as such by the Pollution Control Board andshall be assessed by the Department [of Revenue].” 35 ILCS 200/11-20 (2000); see also 35 Ill.
The Agency’s recommendation identifies
the facilities at issue:Livestock waste management facilities consisting of one concretemanure pit (200 ft.
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 ofthe Board’s order setting forth the Board’s findings and certificate, if any....
Allowed
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