- ILLINOIS POLLUTION CONTROL BOARD
November 21, 2013
ENBRIDGE PIPELINES (SOUTHERN
LIGHTS) LLC, (SUMP SYSTEM)
PROPERTY ID NUMBER 12-29-101-1020000
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 (2010); 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 the facilities as being used for “collecting a...
PCB 14-33 Order 11/21/13 
