~CE~V~FD

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

CLERK’S

OFHCE

Paul B. Finley

)

~

17

2005

(Property Indentification Number

)

STATE OF

~LUNOIS

90-07-21-400-006)

Po~utioflContro’

Board

)PCBO5-

)

NOTICE

Dorothy M. Gunn, Clerk

Paul B. Finley

Illinois Pollution Control Board

11504 N.

900th

Street

James R. Thompson Center

Newton, Illinois

62448

100 West Randolph Street, Suite.

11-500

Chicago, Illinois

60601

Steve Santarelli

Illinois Department ofRevenue

101

West Jefferson

Post Office Box 19033

Springfield, Illinois

62794

PLEASE

TAKE

NOTICE

that I have today filed with the Office of the Clerk ofthe

Pollution Control Board an APPEARANCE

AND

THE

RECOMMENDATION

of the Illinois

Environmental Protection Agency, a copy of which is herewith served upon you.

ENVIRONMENTAL PROTECTION

AGENCY

OF THE STATE

OF ILLINOIS

By:

~

Vera Herst

Assistant

Counsel

Divisionof Legal Counsel

DATED:

March 16, 2005

Illinois

Environmental Protection Agency

1021

North GrandAvenue East

Post Office

Box 19276

Springfield, Illinois 62794-9276

(2 17) 782-5544

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

CLERK’S OFFICE

BEFORE

THE ILLINOIS POLLUTION CONTROL

BOARD

MM

17

20135

STATE

OF ILLII\iOlS

Paul B. Finley_

)

Pollution Control Board

(Property Indentification Number

)

90-07-21-400-006

)

)

PCBO5-

)

(Tax Certification)

)

APPEARANCE

The undersigned, as one of

its attorneys, hereby enters an

APPEARANCE

on behalf of Respondent,

Illinois Environmental

Protection Agency.

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

By:

-

Vera Herst

Assistant Counsel

Division of

Legal Counsel

DATED:

March

16, 2005

Illinois

Environmental Protection Agency

1021

North

Grand Avenue East

Post Office Box 19276

•

Springfield, Illinois 62794-9276

(217)782-5544

-

-

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

~c~vr~

-

CLERK’S OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL

BOARD

MAR

17

2005

• STATE OF !LLINO~S

Paul

B.

Finley

)

PollutiQn

Control

Board

(Property

Identification Number

)

PCB

05-

j ~

90-07-21-400-006)

)

(Tax Certification)

)

RECOMMENDATION

The Illinois Environmental Protection Agency (“Illinois EPA”) hereby files its

Recommendation pursuant to Section

125 .204 ofthe regulations ofthe Illinois Pollution

Control Board,

35

Iii.

Adm. Code 125.204.

1.

On December 14, 2004, the Illinois EPA r~ceived

a request from Vincent

Berghower

(log number TC-33-04, Exhibit A) for an Illinois EPA

recommendation regarding the tax certification ofwater pollution control

facilities pursuant to

35 Iii. Adm. Code

125.204.

2.

The applicant’s address is:

Paul B. Finley

•

•

•

11504N.

900th

Street

Newton, Illinois 62448

3.

The proposed water pollution control facilities in this request

are

located at

Section 21, T7N, R9E ofthe 3rd P.M. in Jasper County, at the above

street

L

address and consist ofthe

following:

Livestock waste management facilities consisting of one concrete manure

pit (41

ft. x 200

ft. x 8 ft. deep) with fourconcrete pump

out pits (each 4

ft. x 4 ft. x

8 ft. deep) with plywood covers and the concrete slotted

portion ofthe flooring over the manure pit in each ofthe four swine

buildings.

•

These livestock waste management facilities are used to collect, transport, and/or

store livestock wastes prior to cropland application,

and are

further described in

Exhibit A.

•

THIS FILING SUBMITTED ON

RECYCLED PAPER

---

4.

Section 11-10 ofthe Property Tax Code,

35

ILCS 200/11-10 (2004), defines

“pol1u~joncontrol facilities” as:

“any system, method, construction, device or appliance appurtenant

thereto or any portion of any building or equipment, that is designed,

constructed, installed or operated for the primary purpose of:

(a)

eliminating, preventing, or reducing air or water pollution

..

.

or (b)

treating,

pretreating, modifying or disposing ofan~’

potential

solid, liquid

or gaseous pollutant which if released without treatment, pretreatment

modification or disposal might be harmful, detrimental or offensive to

human, plant or animal life, or to property.”

5.

Pollution control facilities are entitled to preferential tax treatment, 35

ILCS

200/11-5.

6.

Based on the information in the application and the purpose ofthe facilities, itis

the Illinois EPA’s engineering judgment that the described facilities may be

considered “pollution control facilities,” pursuant to 35

Ill. Adm.

Code

125.200(a), with the primary purpose of eliminating, preventing, or reducing

water pollution, or as otherwise provided in 35 Iii.

Adm. Code 125.200, and are

eligible for tax certification from the Board.

-.

--

•

WHFREFORE, the Illinois EPA recommends that the Board issue the

THIS

FILING

SUBMITTED ON RECYCLED PAPER

---

requested tax certification.

ILLINOIS ENVIRONMENTAL

PROTECTION AGENCY

•

By:

~

•

•, ••..

-

Vera Herst

Assistant Counsel

-

Division ofLegal Counsel

Dated: March

16, 2005

Illinois Environmental Protection Agency

1021

North Grand Ave. E.

P.O. Box

19276

Springfield, Illinois 62794-9276

217/782-5544

THIS

?ILING SUBMITTED ON RECYCLED PAPER

---

)

STATE OF ILLINOIS

)

)

COUNTY OF SANGAMON

)

)

PROOF OF SERVICE

I, the undersigned, on oath state that

I have served the attached

APPEARANCE AND

THE

RECOMMENDATION,

upon the person to whom it is directed, by placing a copy in an envelope

addressed to:

Dorothy M. Gunn, Clerk

Illinois Pollution Control Board

Paul B. Finley

James R. Thompson Center

11504 N.

900th

Street

100 West Randolph Street, Suite.

11-500

Newton, Illinois

62448

Chicago, Illinois

60601

Steve Santarelli

Illinois Department ofRevenue

101

West Jefferson

Post Office Box

19033

Springfield, Illinois

62794

and mailing it from Springfield, Illinois, on

March

16, 2005, with sufficient postage

affixed for first class mail:

SUBSCRIBED AND SWORN TO BEFORE ME

this

16th

day ofMarch~2005

:ç~

OFFICIAL

SEAL

Public

THIS FILING IS

SUBMITTED ON RECYCLED PAPER

---

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the

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location:

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(1)

Water Polluti

trot

Constrt~tionPeveit

No.

Date

Isst~.d

1

~2

~3)

NPt~SPet~it

Air

Pollution

Control.

tru

Pe~eatNo.

:~f)~

Date

Date

Issuec

issued

.

-

txptration

•

•

Date

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Air

Pollution

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Permit

No.

• Date

Issued

Sec.

C

I.

Sec.

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p

---

CO~tamiII~Xt

or

Pollutant

?‘eterial

P.etai.ned,

Cannired

or

Recovered

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OF. (~E

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Point (a)

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(or

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facility?

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L......

~Io

(4)

Date

installation

c~leted

1

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status

of

installation

on date

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application

,~

-

(5)

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IF

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if.

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NET

M~1AL

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FACILiTY:

__________________________

g.

PE1~~TAL~

(D~TI~)L

FACILiTY

BEARS

TO

YtBDLE

FACILITY VAluE:

u________

Sec.

lhe

following

information

is

su~ittmi in

accordance

with

the

Revei-aje

?~t

oi

1939”,

as

amended,

anc

to

tne nest of

my

iciowledge,

is

F

true

and

correct.

The

facilities

claimed

herein,

are

“pollution

control

facilities”

as defined

in

the

Revenue Act of

1939,

120

Par.

502a

i~

SIQ~Q)~~iI..L(

TTT~_________

—

LN5Tl~)CTI~

.—..

C~4PLLLMAND

~iLll~

APPLICATIai

General:

Separate

applications

enmt

be ca~çletedfor

each control

facility

claimed.

Do not

mix types

(water and

air).

Where

both

air

and water

operations

are related,

file

two

applications.

If

attac1m~ntsare

needed,

record

them

consecutively

on

an index

sheet.

Sec.

A

Information

refers

to

applicant

as

listed

in

the

tax

records

and the person

to

be

contacted

for

further

details

or

for

in-

spection

of

facilities.

Location of facilities

by

street

n~ local,

tax

identification

system,

property

identification

no.,

book

no.,

or

legal

description.

Sec.

B

Self-explanatory.

Su~it copies

of all

permits

issued

by

local

pollution

control

agencies.

(e.g.

~6DConstruction

Permit)

Sec.

C

Refers

to

~ufacturing

processes

or materials

on

which pollution

control

facility

is

used.

Sec.

D

Narrative

description of

the pollution

contaol

facility,

indicating

that

its

primary

purpose

is

to

eliminate,

prevent

or

reduce

pollution.

State

the

type of

control

facility.

State

permit nuther,

date,

and

agency’

issuing

permit.

A narrative

description

~

•a

process

flow

diagram

describing

the pollution

control

facility.

Inclt~ea

listing

of

each

major piece of

equipernt

inclt~edin

the

claimed

fair

cash

value

for

re~iForpersonal

property’.

Include an

average

analysis

of the

in.

f1iient

arid effluent

of

the

control

facility

stating

the

collection

efficiency.

Sec.

E

List

air

contaminants,

or

water pollution

substances

released

as

effluents

to

the

manufacturing

processes.

List

also

the

ifinaJ. disposal

of

any

contaminants

reer,ved

from

the

~iufacturjng

processes.

Item

(1)

-

Refers

to

pollutants

arid

contaminants

resxwed

from the

process

by

the

pollution control

facility.

Item

(2)

-

Refers

to

water

pollution

but

can

apply

to

water-carried

wastes

from air

pollution

control

facilities.

Submit

drawings

which clearly

show

(a)

Point(s)

of

discharge

to

receiv-ing

stream,

arid

(b)

Sewers

and process

piping

to

and

from

the control

facility.

Item

(3)

-

If

the collected

contaminants

are

disposed

of

other

than

as wastes,

state

the disposition

of

the materials,

arid

the

value

in

dollars

reclaimed

by

sale

or

reuse

of

the

collected

substances.

State

the

cost

of

reclamation

arid related

expense.

Item

(4)

-

State

the

date

which the pollution

control

facility

was

first

placed

in

se-v-ice

and

operated.

If

not,

explain.

Item

(5)

-

This

information

is

essential

to

the certification

and

assessment

actions.

This

accoimting

data

mist

be

com-

pleted

to

activate

project

review prior

to

certification

by this. Agency.

Sec.

F

Self

explanatory.

Signature

mist

be

a corporate

authorized

signature.

NGrE:

Su~it to:

Attention:

•

Attention:

Eny-irorimental

Protection

Agency

Thomas

McSw~ggin

Otto J.

uceth, Jr.,

~nager

2200

C~urthil1Road

Industrial

Tax Certification

Unit

Tax Certification

Section

Springfield,

Illinois

62706

Division

of

Water Pollution

Control

Division

of

Air Pollution

Control

Sec.

(3.)

Nature

or

~.ntaar

ants

or

k~ollutants:

•

•

—~:~2_______

B

-

•

•

~

~ec.

C

‘I

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-~

A0~

Pc~

Lk~

&

I.

L

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•

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