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 Roy Pan onFebruary 27, 2007.
at 2.
TAX CERTIFICATEBased on the Agency’s recommendation and Roy Pan’s application, the Board finds andcertifies that Roy Pan’s facilities identified in this order are pollution control facilities under theProperty...
Allowed
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