February 21, 2013BACON HILL FARMS, INC (PropertyIdentification Number 06-05-200-002),Petitioner,v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,Respondent.
LEGAL FRAMEWORK
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 (2010); see also 35 Ill.
See 35 Ill.
Adm.
Code
125.204(a). Among other things, the Agency’s filing must recommend that the Board issue ordeny tax certification. Rec. at 1.The Agency’s recommendation further describes the facility as having “the primarypurpose...
Allowed
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