- ILLINOIS POLLUTION CONTROL BOARD
August 21, 2014
BELL PAT BRAD WALK
(Property Identification Number
06-31-100-002)
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
... shall enter a findin...
PCB 15-013 Order 082114 
