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 Dynegy onDecember 30, 2005.1 Agency Rec.
at 2.
TAX CERTIFICATEBased on the Agency’s recommendation and Dynegy’s application, the Board finds andcertifies that Dynegy’s facilities identified in this order are pollution control ...
Allowed
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