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 (2006); see also 35 Ill.
Adm.
Code 125.216(a).
2
AGENCY RECOMMENDATIONThe Agency states that it received a tax certification application from petitioner on July16, 2007.
at 1. The Agency’s recommendation also identifies the
location of the facilities: SE 1/4 of Section 1, T6S, R4W of the 4th PM in Pike County. Adm. Code 101.300(d)(2), 101.906, 102.706.
Allowed
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