May 18, 2006THE ANDERSONS AGRISERVICES, INC.--CHAMPAIGN(Agrichemical Containment Structures(Property Identification Number12-14-29-400-004)),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 andshall be assessed by the Department [of Revenue].” 35 ILCS 200/11-20 (2004); see also 35 Ill.
The Agency’s
recommendation identifies the facilities at issue:Agrichemical containment structures consisting of seven dry fertilizer operationalcontainment structures and the portion of the building ove...
Allowed
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