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 (2008); see also 35 Ill.
Adm.
Code 125.216(a).
2
AGENCY RECOMMENDATIONThe Agency states that it received a tax certification application from JBF on September13, 2007.1 Rec.
at 2.
TAX CERTIFICATEBased on the Agency’s recommendation and JBF’s application, the Board finds andcertifies that JBF’s facilities identified in this order are pollution control facilities under theProperty Tax Co...
Allowed
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