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 (2002); see also 35 Ill. Agency Rec. at 1. On March 17, 2005, the Agency filed a recommendation on theapplication with the Board. Agency Rec. at 2. TAX CERTIFICATEThe Board finds and certifies that Paul B. Finley’s facilities identified in this order are...
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