The facilities are livestock waste management facilities at Sheffey Farms’ swine
production operation in Stephenson County.
Adm.
Code 125.200(a)(2).
“For tax
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 (2004); see also 35 Ill. 35 Ill. Adm. Code 125.204(a)(4). If the Board finds “that the claimed facility orrelevant portion thereof is a pollution control facility .. ., the Pollution Control Board ... shallenter a finding and issue a certificate to that effect.” 35 ILCS 200/11-...
Allowed
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