- ILLINOIS POLLUTION CONTROL BOARD
November 7, 2013
ENBRIDGE PIPELINES (SOUTHERN
LIGHTS) LLC, (CONTAINMENT PIT
LOCATED NEAR THE NORTH END OF
THE FACILITY) PROPERTY ID NUMBER
12-29-101-102-0000
Petitioner,
v.
- ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
- 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.
- See 35 Ill.
- Adm.
- Code
125.204(a). Among other things, the Agency’s filing must recommend that the Board issue or
deny tax certification. The Agency further describes t...
PCB 14-029 Order 110713 
