describes the legal framework for tax certifications, discusses the Agency’s recommendation,and certifies that petitioner’s livestock waste management facilities, identified below, arepollution control facilities.
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. at 2. TheAgency’s recommendation identifies the location of the facilities as “Section 26, T39N, R4E ofthe 3rd PM in DeKalb County.” Rec. 1 The Agency’s recommendation is cited as “Rec.
Allowed
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