August 21, 2014CHARLES LEARY – LITTLE YORK(Property Identification Number05-024-004-00),Petitioner,v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,Respondent.
Adm.
Code 125.200(a)(2).
“For tax
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.
See 35 Ill. Adm. Code 125.204(a)(4). If the Board finds “that the claimed
facility or relevant portion thereof is a pollution control facility .. ., the Pollution Control Board ... shall ente...
Allowed
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