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 (2006); see also 35 Ill.
The Agency’s recommendation identifies
the facilities at issue:Livestock waste management facilities consisting of one concrete manure pit(49.5 ft.
Id.
The Agency’s recommendation further describes the facilities: “These livestock wastemanagement facilities are used to collect, transport, and/or store livestock wastes prior tocropland application.” Rec. 415 ILCS 5/41(a) (2006); ...
Allowed
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