- ILLINOIS POLLUTION CONTROL BOARD
December 5, 2013
GRUEL HOLDING, LLC-EAST MOLINE
(Property ID Number 09-000-363-15),
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.
- Adm. Code 125.216(a).
2
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from petitioner on
October 15, 2013.1 Rec. The Agency recommends that the Board certify that the identified facilities are pollution
control facilities as...
PCB 14-035 Order 120513 
