- ILLINOIS POLLUTION CONTROL BOARD
August 8, 2013
KENT ZIMMERMAN FARMS (Property
Identification Number 23-23-013-400-007),
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 (2010); see also 35 Ill.
- Adm. Code 125.216(a).
2
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Zimmerman on
September 11, 2012.1 Rec. Id.
The Agency recommends that the Board certify that the identified facilities are pollution
control faci...
PCB 14-011 Order 080813 
