August 8, 2013KENT ZIMMERMAN FARMS (PropertyIdentification Number 23-23-013-400-007),Petitioner,v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,Respondent.
Adm.
Code 125.200(a)(2).
“For tax
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 (2010); see also 35 Ill.
Adm. Code 125.216(a).
2AGENCY RECOMMENDATIONThe Agency states that it received a tax certification application from Zimmerman onSeptember 11, 2012.1 Rec. Id.The Agency recommends that the Board certify that the identified facilities are pollutioncontrol faci...
Allowed
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