Under the Property Tax Code, “[i]t is the policy of this State that pollution controlfacilities should be valued, at 33 1/3% of the fair cash value of their economic productivity totheir owners.” 35 ILCS 200/11-5 (2008); see also 35 Ill.
at 1.
On December 16, 2010, the Agency filed a recommendation on the
application with the Board, attaching the application.
at 2.
Based on the Agency’s recommendation and the petitioner’s application, the Board finds
and certifies that petitioner’s facilities identified in this order are pollution control facilities underthe Property Tax Code (35 ...
Allowed
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