September 5, 2013CREASY FAMILY FARMS(Property Identification Number17-000-266--00) ,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 (2012); 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 or deny tax certification. The Agency further describes the facilities as having “the primary purpose of collecting,transporti...
Allowed
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