UAP RICHTER COMPANY (Property Identification Number 08-000-071-00) (McDonough County) v.
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
The Board affirmed the Illinois Environmental Protection Agency's decision to deny tax certification status for an L-shaped structure, finding it was not a pollution control facilitie for the purpose of preferential tax treatment under the Property Tax Code (35 ILCS 200/11-10 (2002)).
March 20, 2003UAP RICHTER COMPANY (PropertyIdentification Number 08-000-071-00)(McDonough County),Petitioner,v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,Respondent.
On June 6, 2002, the Board accepted this matter
for hearing.
STANDARD OF REVIEW
The Board's authority in this matter arises from the Property Tax Code, under which theBoard has sole authority to certify pollution control facilities for property tax purposes.
1992).
APPLICABLE STATUTORY PROVISIONS
Under the Property Tax Code, “[i]t is the policy of this State that pollution controlfacilities should be valued, at 33 1/3% of the fair cash value of their economic productivity ...
Allowed
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