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 (2012); see also 35 Ill.
Adm. Code 125.216(a).
2AGENCY RECOMMENDATIONThe Agency states that it received a tax certification application from Equistar on orabout October 10, 2012.1 Rec. A; citations omitted).The Agency further describes the facility: “By its nature, the project prevents or reducesemissions that would otherwise be emitted to t...
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