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.
The Agency’s recommendation identifies
the facilities at issue:Livestock waste management facilities consisting of one concrete manure pit (304ft.
Agency Rec. at 1.
TAX CERTIFICATEThe Board finds and certifies that Oink, Inc.’s facilities identified in this order arepollution control facilities under the Property Tax Code (35 ILCS 200/11-10 (2004)). UnderSection 11-25 of the Property ...
Allowed
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