ILLI1~’TOIS POLLUTION CONTROL BOARD
    October 24, 1985
    PEOPLE OF THE STATE OF ILLiNOIS,
    v.
    )
    PCB 83-216
    COMMONWEALTH EDISON COMPANY,
    (Certification No. 2IRA—ILL—
    WPC—81—28)
    OPINION AND ORDER OF THE BOARD (by J. Anderson):
    This matter comes before the Board on remand from the
    Circuit Court of Cook County (No, 83—L—53339) of the tax
    decertification of the Dresden Waste Water Treatment Plant owned
    by Commonwealth Edison Company (“Edison”). By way of post—
    hearing brief filed on August 9, 1985 in this matter, Edison
    states that the Dresden Plant should be decertified (assuming
    that the Board does not conclude that the Revenue Act is
    unconstitutional). (Edison Brief at 4). The Attorney General,
    in a brief filed August 22, 1985, also agrees that this facility
    should be decertified. (A.G. Brief at 7).
    The Board wishes to reiterate its position as stated in its
    order of December 28, 1983 in this matter:
    “The Board does not find this to be an appropriate
    case for adjudication by the Board of the
    constitutionality of this legislative enactment.
    The arguments accepted by the Board in Santa Fe
    supporting its resolution of a constitutional
    challenge to an enactment altering the enforcement
    mechanism of the Environmental Protection Act are
    inapplicable here. They do not persuade the Board
    that it should enter the arena of taxation law to
    consider the constitutionality of a tax benefit
    provision of the Revenue Act.”
    However, the Board does find that the Dresden waste— water
    treatment plant falls within subparagraph 502a—2(a)(ii) of the
    Illinois Revenue Act of 1939, as amended, as “treating wastewater
    produced by the nuclear generation of electric power.” Inasmuch
    as Edison has agreed to the decertification of the Byron Plant,
    the Board will revokes Tax Certification No, 21RA--ILL—WPC-8l—28
    issued for this facility.
    This Opinion constitutes the Board’s findings of fact and
    conclusions of law in this matter.
    ORDER
    Tax Certification No~ 21RA—ILL—WPC~8l—28 is hereby revoked.
    66421
    —2—
    IT IS SO ORDERED,
    B, S. Forcade and J. T. Meyer concurred.
    I, Dorothy M, Gunn, Clerk of the Illinois Pollution Control
    Board, hereby certify that the above Opinion and Order was
    adopted on the
    ~
    day of
    _________________,
    1985, by a vote
    oE
    7-~
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    ~/
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    ~~Eh~M.Gunn,
    Clerk
    Illinois Pollution Control Board
    66-122

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