ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-114 * * * * *
BEFORE THE ILLINOIS POLLUTION CONTROI, BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PE I'ROLE.UM. LLC
Cooline Water Tower Automation and Control
PROPER TI' IDEN'T IFICATION Nl MB1:It
51-34-1-21 or portion thereof
Date: December 22, 2005
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 North Grand Avenue East
P.O. Box 19276
Springfield. IL 62794-9276
Telephone: (217) 524-9137
NOTICE
TO :
Dorothy Gunn, Clerk
Illinois Pollution Control Board
State of Illinois Center
100 W. Randolph Street, Suite I I-501)
Chicago, Illinois 60601
Steve Santarell i
Illinois Department of Revenue
101 West Jefferson
P.O. Box 19033
Springfield, Illinois 62794
Robh H. Layman
Assistant Counsel
1
)
PCB 06-
(Tax Certification)
PLEASE TAKE NOTICE that I have today electronically filed with the Office of
the Pollution Control Board the APPEARANCE and RECOMMENDATION of the
Illinois Environmental Protection Agency . a copy of which is herewith served upon the
applicant and a representative of the Illinois Department of Revenue
.
Respectfully submitted by,
John S. Swearineen
Marathon Ashland Petroleum
Rcfinen OfliceBuildine
Robinson, Illinois 62454
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-114 * * * * *
BEFORE THE ILLINOIS POLL LHON CONTROL. BOARD
OF THE S'l. EE OF ILLINOIS
hl2ARA I LION :ASI II.AND PIT IROLI{Gy1 . LL('
)
Cool in¢ Water Lower Automation and Control
PCB 06-
( I ax Certilica0on)
PROPERTY IDENTIEI('AIION NtAIM R
~I-;4-1-2I orponionthcreol
\PI'E ARANCE
I hereby Ills my Appearuice in this proceeding on hehalF of the Illinois
Em ironmental Protection Aeenca
.
RespeetFully submitted bv,
s r
Rohb H. Layman
Assistant Counsel
Date: December 22,2005
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 North Grand Avenue East
P.O. Box 19276
Springfield, Illinois 62794-9276
Telephone: (217) 5249137
ELECTRONIC FILING, RECEIVED. CLERK'S OFFICE, DECEMBER 22 . 2005
* * * * * PCB 2006-114 * * * * *
BEFORF1 1IF ILLINOIS POLLt I'ION CONTROL BOARD
OFTIIE STATE, OE ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Cooling Water] ower Automation and Control
)
PCB 06-
(Tax Ccrulicauon)
PROPERTY IDENTIIICAIION NUMBER
)
51-34-1-21 or portion thcrcol'
)
RE ('0AIJIENDATI6N
NOW COMES the ILLINOIS ENVIRONMENTAL PROFIX"1ION AGENCY
("Illinois EPA"). through its attorneys, and pursuant to 35 III . Adm. Code 125.204 of the
ILLINOIS POLUTION CONTROL BOARD'S ("Board") procedural regulations, files
the Illinois EPA's Recommendation in the above-rcferenccd request for tax certification
of pollution control facilities. In support thereof, the Illinois EPA states as follows
:
On December 30 . 2004, the Illinois EPA received a request and supporting
information from MARATHON ASHLAND PETROLEUM, LLC, (''Marathon')
concerning the proposed tax certification of certain air emission sources and/or
equipment located at its Robinson refinery in Crawford County, Illinois . A copy of the
relevant portions of the application is attached hereto . Exhibit Al
.
The applicant's address is as follows
:
Marathon Ashland Petroleum, LLC
Refinery Office Building
Robinson, Illinois 62454
3
The pollution control facilities involved in, this request are located at the
aforementioned address and consist of the installation of equipment that involves the
cooling water tower. The project is described as a Cooling Water Tower Automation and
Control system, which mainly consists of pH and oxygen reduction probes and related
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22 . 2005
* * * * * PCB 2006-114 * * * * *
cyuipnx
•n
t designed to
II11"v
r the (It aI tv of the cooling vcater and minimize corrosion
.
Not vNitIistandin-, the tanned information contained \ thin the application or tax
ccrtil IcotIon, It doe. not appear that the overall protect . or even portions thercotl
is
primarily meant to reduce or eliminate air pollution. Ilie description of the project
Instead suggests than It was mended solely as a process-related Improvement to reduce
corrosion on allccted cgmpntcnt
.
4
.
Section I I-1
U
of the Property Tax Code. 35 11 .CS 200, 11-1U (2002_),
dclines -pollution control facilities" as
:
any system. method. construction . d e
ice or appliance appurtenant
thereto. or any portion of any building or equipment, that is designed,
constructed, installed or operated for the primary purpose ol
: (at)
eliminating. preventing . or reducing air or water pollution
.
. . Or (b)
treating, prctreating, modifying or disposing of any potential solid, liquid
.
<Saseous pollutant which If released without treatment, pretreatment
.
modification or disposal might he harmful, detrimental or of Pensive to
human, plant or animal life, or to property "
Pollution control tacilities are entitled to preferential tax treatment, as
provided by 35 ILCS 200/ 11-5 (2002) .
6
.
Based on intn'mation in the application, it is the Illinois EPA's
engineering judgment that the described project and/or equipment may not he considered
as "pollution control facilities" in accordance with the statutory definition and consistent
with the Board's regulations at 35 111 . Adm. Code 125 200. Exhibit BI
.
7 .
Because the Cooling Water "Tower Automation and Control system does
not satisfy the aforementioned criteria, the Illinois EPA recommends that the Board deny
the applicant's requested tax certification
.
ELECTRONIC FILING. RECEIVED, CLERK'S OFFICE. DECEMBER 22, 2005
* * * * * PCB 2006-114 * * * * *
Respectliilly submittal hc .
ILLINOIS ENVIRONMENTAL. PROTECTION
AGENCY
Rohh Fl, Layman
Assistant Counsel
DATED : December 2_2.2004
ILLINOIS ENVIRONMENTAL PROTECTION AGIACY
1021 North Grand Accnuc Last
P.O. Box 19276
Springfield, Illinois 62794-9276
Telephone
:(217)524-9137
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-114 * * * * *
CERTIFICATE OF SERVICE
I hereby certilb that on the'_'_"' day of December, 2005. I electronically filed the
following instrument, entitled NOTICE, APPEARAN( E and RECOIMINIENDATION
kith
:
Dorothy Gunn, Clare
Illinois Pollution ( ontml Bon« I
1110 West Randolph Street
Sure I 1o00
Chrcago .lllinot, 6116111
and, further, that I did send a true and correct
Copy
of the same Ibrcuoing instruments_ h\
First Class Mad with postage thereon fully paid and deposited Into the possession of the
United States Postal Service, lo
:
Steve SantarelII
John S. Swearingen
Illinois Department of Revenue
:Marathon Ashland Petroleum
101 West Jeilerson
Refinery Office Building
P.O. Box 19033
Robinson . Illinois 62454
Springfield, Illinois 62794
Robh H. Layman
Assistant Counsel
I'le U,
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* " * " * PCB 2006-114 * * * * *
11'( '!'1
IV
,
, iW)
,A t
I'! rI t hr, ri
:
I
il'!
i
LI", I WI
Material,
Air Pollkov) ,i Coor,,l
I
"I
~ ; ; , kc--!
i
L I
It
I
i
I r
aI i
rvp
A ,
I
t I,-
i ,
F
I )
v.
I
t
I
"u!/u , ~-
-I,~'
' .
iU
o
:
~/
,
,
I,
"I
t
/
.
/
I
/x+,~/ .v .'m'x~w/,
'm//"fIx, v/1
1
,
m^w
4Oft, /*/
./m.,,rx^^+n"^m.^marm^*pl,rmm^,I,",
/
.
.
/^m
/
/
3{9({'D
,
I '
317
~'"'
z'm
/?
w>VIII^~/"w .
../^
'
x
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
+ * + * * [~~~~~ r>[l/l~~-!!~t
~~~ * * * * +
~\~U~~~UQ
,.'1'x,10*1
.
.
x"'
v
^ . ./ .ww*
u,vx
..'1k,«/^"*
Am "o .
M
°^v .°o
,I.W °x A
,1
*mpv
..xo^^,^`m"w,xw`°*
*mf.mv~*
it.
v.I~
'.^,m,`,~~ . ,+, ..v"» .'x" ."^,"`^m"*x^*,.w"~o~,`m,m .x,~mw
^v,~^u./°u.mvmo.u',"°m/.°x*
n^mm//,o°.mp~^~amv«x"~*www".~n,/*n,o*p°/y,*///~pw^"^
*uu.
m°/Nx"^,~.*a,r°v.w^u*w*m~umcm+o°^^`*^"/~w*x, .,"~uup,m~~~,
.w*,°w~"^*"
.^.^//u^,.p/o"w*~*vrxv./v^.~m~^m.ox.w/*)~^*,` .xw""^,upr~/mum*^n/m,xvmw
^" .^»
"°/"v`^~`mx~~+u.^nm"'«w .~»*y .«o^^*°.^`°,^~`^*."w*,^wu^.wv`,°mum~ww^xum
x^u
*~*,u`
^o^^ ana`
r^
w~
/
~mv**.xm.~u,`,^*°,.
~`m
a^~m,w ./ ,-M,
.^m,*m"mw/,~^^m//",,.amx* ."mww o°k
~x/«m`
y^"^n/m..«w"u^~^ .r^."^sm,~e,"w^mx.masm'°.~x^w^o/m°^^mm^,~~.xmw~°uvy~w~
..
+
uo,,ouu,~*oxv"^^,m"/*.,,'^rw+~wx".va~puo'^
/w," //^
,"^".u,`.""p
.
/,°^.l sM°
Ade'df,m
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-114 * * * * *
[11.111
: ;
"vin,,
th-
1,
sC[
,
I!
,
r 1 .~~ !',r
1 :10 1 ~, !1n111 11 :1,
-". .I
1
1 1~
:~
.
1
~I I
;
i) .i,
I
quol!l\ o' thc oolm
.,
!h
1 1
'UL lip
, 10 %Wn aq 'k
.
11
J :
11~ ,
~ In
,~
0
,
I
o
: , ,
NCO Ion A
ntcf ilds uscil ill Ili
ok o"
:
f
Owl (IV\
pm
1 oluchwul pil, 10101
mov-
lCctlon Ill
Pollution
( otm
Ill
I
lit ilili l)t'Nt I
ilmoll
I
WO
. ocu
I nq a
I k" : in'
0
.1 1
juv
J I; Mk
I
[
.
I
i
I
I
iI
,
,
i n
I l .t:~
!,
:
11 ~,
*,,,,,
;11,
,
o,,
;!! ;I
jol I
!~,ho
POP& 2
A:
179
h,t
,
, 
