ILLINOIS POLLUTION CONTROL
BOARD
December
28,
1983
PEOPLE OF
THE STATE OF ILLINOIS
v.
)
PCB 83~215
COMMONWEALTH
EDISON COMPANY
(Certification
No.
2IRA—ILL—WPC—81—12
Revocation
of
Tax
Certification.
OPINION
AND ORDER OF THE BOARD
(by
B.
Forcade)
This matter comes before the Board
upon
a
Proposal
to Revoke
Tax
Certification adopted by the Board on December
6,
1983.
Hearing
was held on December 20,
1983.
Recently enacted Public Act (P.A.)
83-0883, which
became
effective
on September
9,
1983,
amends the
definition
of
“Pollution
Control
Facility”
as
contained
In Section 21a~2of the
Illinois Revenue Act
of
1939
(Ill.
Rev.
Stat,
Ch,
120, par.
502a—2)
in
the
following
manner~
~
made aLter January~L 1983,
~l
I ution
control
facilities”
shall not inc1ude,
however,
~
ap~enant
thereto, des~ned1 constructed,
installed_or
contain
preventL!l9orreducin~radioac
tivecontaini-
Ih3~Pts_O~
0
ner9y
or
~itiiyg
~ducad
~y
the
nuclear
~eneration
of
electric
~
r;
b)
any
~
d
to
remove
and di~perseheat from water involved in the
nuclear
~pnerat
i
~
construct
ion, deviceorap~I~ancea~2~tenantthereto,
~
whether
within or outside of the territorial
boundaries
of a unit
of
local
government,
for
sg~di~ppsal
or
treatment.
Th
Pollution
Con
rol
do ard
shall
cc vok
yp~io
certification
in
conflict
with
this
amendato~~t
of
55~395
Pursuan’~to
I
‘-
a~~
Pollution Contrl F~~it’
~
3
certificatior
wI
~Y we ‘e
r
fei
ad
Environmental Pictec~in Arer
u
language
On December
20
d
to
(“People”),
in
psn ien~ ~
i
to
amend
~he Le’
~r r
Certific?t:
I
change
I e fir
I
-
proposal
so t~t
I
The B~~r f
of
I
e
tIe Board
has reviewed
s
rd Applications
for
t
Bnrd by the
Illinois
a
ertification under
this
• ~f Ire State of
Illinois
e~caotionedmatter,
moved
In ~evoke
Tax
on to amend
would
3
t~eDecember
6,
1983,
~
is
the suhIect
p ragrapt
(a)(i),
o
~he
Commo
for
tIn
n
been
I
1983
p~opo
I) on, but noted
or testimony
had
ad
the
December
6,
cation
ad
46—77
The
~ri
paragrapr
1.
purp~
I
of
el~
rc
~xv
defini
mrs
~r
apply
~h~n
at
facili
y
I
1
R
r
therrra
a. t
Rev.
Ft
the
Act
i~
into
tad
~3
State ot
contr3~
3
1981
from
cords
s
(R.
69—10,
76
~et~
e
recycIe~J
~c
t
applicatir
polluted
i
a.
ti
a
definition
of
ol
mc
o the decertifi—
ad admony
(R.
j
r~s under
suh~-
tIc
c~certification
of any
L
the
primary
~c~ear
generation
i
a
that
r
Jet
(“Act”)
shall
a
i
y
a
pollution
control
‘
lhe
Act
includes
r
~
tir
pollution
(Ill.
)
1~l~j
-tated
purpose of
a
a
ts
are
discharged
r
r
~
s
a
ce within
the
I
c~ee of treatment
or
Ill,
Rev,
Stat,
y
a adred water
~tar
is changed
I a
3.
j
~
tre
tlock
River
or
artification
a~ r~‘J3ter as “thermally
3
Under the
Act~s
tre~
~ra
facility.
Durino hearad~, Comnorwca
I.
if
argued that
the cooling
pond
provides no
tori
ot trea
Lfl
tc
Lb
water
However,
upon
cross~exammnation ~t was esta lr~ed
bat cortarrinants
may he
removed
in settlino ponds w±trn~o~
1:y afdit~osof
chemicals
(R.
66—69).
Since CoTrironwealth Fdrso~h~ stated
adat treatment
is the
temoval of con asinarts
ni c
•e ~e
plr~hcd in
a settling
pond
without cheff~ al additive~
ad
ad a direct contradiction
that a cooling por~ whims
a
~
rernvea a con~aminant
without
chemical
ad~iei
er
i~
not
a
‘~
a~menc
~aci1ity.
the La
fall
q~
I
coolina
69)
Tte~
so
-
-i
transfo
ad
r ~n
Tteret~r
t~C
i~o~
under
50
a~7
~)
a
a
operated
for
Lbs
It
aty
par
o-
tutio~a
aware
of
:hi~
3
1
at
Fdison
~s
pr
~idr
as
ruch
n
c
Commor~
1
:
r
did
pr
ci
Commonwea~
I
by
Agency
t
it rc
-
Commonwea
I
request
~o
~c~r
lty
reasor~II~
Or
I
constitut~or
J
rg
mar
Icr
C
iirg
Pond
to fall
I
~ of the
Illinois
-
~j~et of
certification
r
crc C oling Towers
qualify
~
corsaducted
.
.
.
or
reducing
.
.
energy”.
i
or
~f
ciadon
on
two
a
lid unconsti—
~rr
doard
was
made
ad
,
1933,
Commonwealth
o
rIle
Moreover,
33
~hcb
it
could
and
3r
athat
Ic)
s
of
or
testimony
~unt
that
~is
for
the
Agency
ii
I ~rrIsthat there
was
I r~esonly the
The
~hr.sro1(
ue~tr
adjudica~-c
C
mo
~-ilc
Elms
3
Board
co
sjde
ci
I
a
cc
t
“~col~
--
case
i
)l
3
I
r
I
Section
ad
I
~nv
a
Protectior
ALt,
LII. Rov.SI,
c~
1
par.
1
25.
The
Board
noted that ~t
as gaileraiJy
a
w.-
a
a~er of hornbook law that
“we
do
tad
co
~
~o
515113
~
vs
g
1e.
that
power
to
determire
u sadrt
10
&
ad
~l& ~on,’ adting Davis,
AdminiStrnLive~a
I
.
I
a
3.
although
there
is
no
authcri
j
13
Iladloil
1ro~
1
r
oro osition that
the
Board
cit
~er
as
o
oLt.
I
ad
o~ady
dowever,
the
Board
held
that
IL
i~
Tir
oa
~rr
within
subpaL~~
~
Revenue Act
f i~3
r
ama’
will ~
cv
~s
en
Cooling
Pond,
rs
#1 and
#2,
adified
that
•
1 a~
from water
(R.
•
0
acilitates
the
p)
•e
R
76).
~i
tr
CI
i
U
0
So~
cd
is
whether
it
should
i
al
claims.
The
o
3~11I
3,
1983.
That
82~6
4
amending
4
“persuaded by the Attorney General’s argument
that
the Board
is necessarily empowered to consider
constitutional
issues,
and that, in~p~
late cases, such issues
should
be
addressed by
the Board
in the interests of
efficient
adjudication of the entire controversy before it.
Given the
constitutional underpinnings of the
(Environmental
Protection) Act as explained below,
the Board
finds
the
general,
administrative agency “no authority”
rule
inapplicable to
is unique statutory role
(as
established
in
the Environmental Protection Act),”
(slip op.
at
5,
emphasis added.)
The Board does not find this
to he
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.
This
Opinion
and
Order
constitutes
the
Board’s
findings
of
fact
and
conclusions
of
law
in
this
matter.
Tax
Certification
No,
2IRA—ILL—WPC-81—12
issued to
Commonwealth
Edison
Compa.ny
is
hereby
revoked.
IT
IS
SO
ORDERED.
I,
Christan L.
Moffett, Clerk of the Illinois
Pollution
Control
Board, hereby certi~that the above Op.inion
and
Order
was
adopted on the
day ~
1983
by
a
vote
of
~
this
I an
L.
Moffet t~
Illinois Pollution Con rol
Board