ILLINOIS POLLUTION CONTROL BOARD 
September 2, 2004 
 
HOLLAND ENERGY, LLC-BEECHER CITY
Sanitary Sewer Collection And Treatment 
System (Property Identification Numbers 
0524-01-00-100-004. 0825-16-00-100-004, 
0825-16-00-300-002, 0825-16-00-300-003, 
0825-16-00-200-002), 
 
 Petitioner, 
 
 v. 
 
ILLINOIS ENVIRONMENTAL 
PROTECTION AGENCY, 
 
 Respondent. 
) 
) 
) 
) 
) 
) 
) 
) 
) 
) 
) 
) 
) 
) 
) 
 
 
 
 
 
 PCB 05-5 
      (Tax Certification - Water) 
 
ORDER OF THE BOARD (by J.P. Novak): 
 
On July 14, 2004, the Illinois Environmental Protection Agency (Agency) recommended 
that the Board not certify certain facilities of Holland Energy, LLC (Holland Energy) as 
“pollution control facilities” for preferential tax treatment under the Property Tax Code (35 ILCS 
200/11-5 
et seq.
 (2002)).  The disapproved facilities are at Holland Energy’s combustion turbine 
electric generating facility located in Shelby County.  The Agency filed the recommendation 
under Part 125 of the Board’s procedural rules (35 Ill. Adm. Code 125).  In this order, consistent 
with the Agency’s recommendation, the Board declines to certify that Holland Energy’s facilities 
 are pollution control facilities. 
 
The Agency states that it received a tax certification application from Holland Energy for 
its combustion turbine electric generating facility on December 31, 2002.  Agency 
Recommendation (Agency Rec.) at 1.  On July 14, 2004, the Agency filed a recommendation on 
the application with the Board.  The Agency’s recommendation identifies the facilities at issue: 
 
The sanitary sewer collection and treatment system, consisting of various sets of 
piping, two lift stations with grinder pumps, a septic system, and leach field for 
collection and treatment of sanitary wastewaters and the facility.  Agency Rec. at 
1-2. 
 
The Agency’s recommendation also identifies the location of the facilities:  Section 16, 
Township 9 North, Range 4 East of the Third Principal Meridian in Shelby County.  
Id.
 at 1. 
 
The Agency recommends that the Board deny certification that the identified facilities are 
pollution control facilities as defined in Section 11-10 of the Property Tax Code (35 ILCS 
200/11-10 (2002)).  Agency Rec. at 3. 
 
 2
 
Holland Energy had 35 days from when it was served with a copy of the Agency’s 
recommendation to contest that recommendation to the Board.  35 Ill. Adm. Code 125.206.  Any 
petition for review was to have been filed on or before August 18, 2004.  The Holland Energy 
failed to file a petition before the Board within that time.  Accordingly, consistent with the 
Agency’s recommendation, the Board declines to certify that Holland Energy’s facilities are 
 pollution control facilities that are subject to preferential treatment under the Property Tax Code.  
The Board dismisses this docket.
 
 
IT IS SO ORDERED. 
 
Section 41(a) of the Environmental Protection Act provides that final Board orders may 
be appealed directly to the Illinois Appellate Court within 35 days after the Board serves the 
order.  415 ILCS 5/41(a) (2002); 
see also
 35 Ill. Adm. Code 101.300(d)(2), 101.906, 102.706.  
Illinois Supreme Court Rule 335 establishes filing requirements that apply when the Illinois 
Appellate Court, by statute, directly reviews administrative orders.  172 Ill. 2d R. 335.  The 
Board’s procedural rules provide that motions for the Board to reconsider or modify its final 
orders may be filed with the Board within 35 days after the order is received.  35 Ill. Adm. Code 
101.520; 
see also
 35 Ill. Adm. Code 101.902, 102.700, 102.702. 
 
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board 
adopted the above order on September 2, 2004, by a vote of 5-0. 
 
Dorothy M. Gunn, Clerk 
Illinois Pollution Control Board