- ILLINOIS POLLUTION CONTROL BOARD
July 11, 2013
GRAINCO FS, INC.-NEWARK (Property
Identification Number 02-07-100-006)
Petitioner,
v.
- ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
- LEGAL FRAMEWORK
Under the Property Tax Code, “[i]t is the policy of this State that pollution control
facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to
their owners.” 35 ILCS 200/11-5 (2010); 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 ...
PCB 13-071 Order 071113 
