- ILLINOIS POLLUTION CONTROL BOARD
January 9, 2014
WRB REFINING, LLC (NOx Analyzer
Systems for Boiler Nos.
- 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 (2012); see also 35 Ill.
- Adm.
- Code 125.216(a).
- 2
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from WRB on or about
October 14, 2010.1 Rec.
- A; citations omitted).
The Agency further describes the facilities: “Continuous emissions monitoring systems
are an integral part (if not [an] appurtenance thereto)...
PCB 14-085 Order 010914 
