- ILLINOIS POLLUTION CONTROL BOARD
January 9, 2014
WESTERN GRAIN MARKETING, LLC
(Cyclone Baghouses, Rushville Grain Elevator)
(Parcel/Property I.D.
- No.14-000-017-00),
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 and
shall 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 ...
PCB 14-064 Order 010914 
