November 7, 2013ENBRIDGE PIPELINES (SOUTHERNLIGHTS) LLC, (CONTAINMENT PITLOCATED NEAR THE NORTH END OFTHE FACILITY) PROPERTY ID NUMBER12-29-101-102-0000Petitioner,v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,Respondent.
LEGAL FRAMEWORK
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 (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 ordeny tax certification. The Agency further describes t...
Allowed
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