November 21, 2013ENBRIDGE PIPELINES (SOUTHERNLIGHTS) LLC, (SUMP SYSTEM)PROPERTY ID NUMBER 12-29-101-1020000 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. The Agency further describes the facilities as being used for “collecting a...
Allowed
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