- ILLINOIS POLLUTION CONTROL BOARD
July 25, 2013
Johnson-Pate Pork, Inc.-Afton Township
(Property Identification Number 11-13-300011)
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). Among other things, the Agency’s filing must recommend that the Board issue or
deny tax certification. Rec. at 1-2.
The Agency further describes the facilities as being used for “the primary...
PCB 14-007 Order 072513 
