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 (2004); see also 35 Ill.
Adm.
Code 125.216(a).
2
AGENCY RECOMMENDATIONThe Agency states that it received a tax certification application from Logan onNovember 2, 2006.1 Rec.
Id., Exh. A at 1.
The Agency recommends that the Board certify that the identified vapor recovery systemis a pollution control facility as defined in Section 11-10 of the Property Tax Code (35 ILCS200...
Allowed
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