January 9, 2014WRB REFINING, LLC (NOx AnalyzerSystems for Boiler Nos.
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.
Adm.
Code 125.216(a).
2
AGENCY RECOMMENDATIONThe Agency states that it received a tax certification application from WRB on or aboutOctober 14, 2010.1 Rec.
A; citations omitted).
The Agency further describes the facilities: “Continuous emissions monitoring systemsare an integral part (if not [an] appurtenance thereto)...
Allowed
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