April 7, 2005ARTHUR KELLER-WILLOW HILL(Livestock Waste Management Facilities(Property Identification Number94-15-18-300-007)),Petitioner,v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,Respondent.
See 35 Ill.
Adm.
Code
101.300(c) and 125.204(b).
LEGAL FRAMEWORK
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 totheir owners.” 35 ILCS 200/11-5 (2002); see also 35 Ill. The Agency’s recommendation identifiesthe facilities at issue:1. Swine Building 1: two concrete manure pits (each 6 ft. x 204 ft. x 8 ft. deep)...
Allowed
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