- ILLINOIS POLLUTION CONTROL BOARD
February 20, 2014
BORSDORF FARMS, LLC
(Property Identification Number
20-000-22-026-00),
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
... shall enter a ...
PCB 14-105 Order 022014 
