Board of Education of Roxana Community School District No. 1 v. Pollution Control Board
In Madison County, a company known as WRB owns the Wood River Petroleum Refinery. Hoping to secure preferential tax assessments under the Property Tax Code, WRB applied to the Illinois Environmental Protection Agency to have several newly made renovations at the refinery certified as pollution control facilities. Ultimately, on that agencys recommendation, the Pollution Control Board granted the requested certifications as to 28 separate facilities.