1. Certificatior bhtcr verE.. r3t~.Environmental Protect’on gencylanguage.
    2. a ro2ctmon Act.
    3. ~ a ppropriate case for

PEOPLE
OP
lEE
r
DERBY
MEAL
(Cortific
Revocatio3
Tax
Ccr
Derby
~
the
revc
December
Ii1inoj~
P
to
Derby
~e
effecti
“Poll
ti
thc
ii
5O2a~2
i
~For
--
)
~
~t.
I?IL J~l
con
a~
3
na
Jar
e
an
3
~
co~sEn
~i~i
£
of
(3
(33
trcaLr~i
T~c
)ç~
certitn
c
t
1983
Jir(3a
de~
however,
a~p1i~e
od
~istal1ed
or
~ve
contami~
~
~roduced
---~-L-
to
remove
nuclear
p
et,
~
•t
thereto,
~vernment,
t
oundaries
.1
-
o~_
~
1.
~a~3a~y
act
of
o
~di
to
Revoke
1983,
icf
opposing
~
on
c
ite
of
~
e
f_led
a
response
oh
became
or
of
U
la—2
of
1
2
,
par.

Pursuant U’
dii,
statutorj
Pollution Conto. Fac~fltyCex
i.
Certificatior bhtcr
verE.. r3t~.
Environmental Protect’on
gency
language.
:rc..ti
t.,
die Board reviewed
Applications for
P-nd by the Illinois
..or d:z.ertification under this
The threshold qucetinr
beore.
thc. Fond is whether it shoud
adjudicate Derby Mtado s
coct’t
ti.
al clam.
The Board
considered that questto
‘i
Lss~
ev.
~a.ta Fe Park Enterprises,
PCB 76—84, Septenocr 2 4983
‘ha
aae Involved the
constitutcnasity &
!
-.
r
-
.~
a..tson 25 of the
Environmental trotector A.~,
~
tt..at.
ch 111½, ¶1025.
The
Board
noted
...h
i.
it
iae
ger
c
-
I
~,
bccoiia
matter
of
hornbook
law
that
‘we
do
rot
commit
to
id
1.
..°
awve
agencies
that
power
to determint. coiitit toraat
i
etton
citing Davis,
Administrative
Lat
t’eti0c.
S
r
£
although
there
is
no authority
-
£
IlJ’r
to
ri
r
r
3
j sition that the
Board eittei
ack’ or
P
1
tever,
the
Board
held that
it
ô
‘ptrCLtad)d t~ t
c.
4t
r
that the Bnrc
lo
nccL.
considc.r constitutional
ia-
in
!p~r22riate cadet
~
addressed by the
Bra..d
r
efficient adjt(s’atio
Cf t
before
t **
Given
t~e
underpirr.njo o. ‘se 1Y
Ac
.~-..
‘e
~O
genera~ ad mis
ri
in.
inapplicable to
t~..s uqu
establtshsd in the Envir r
(s’xp op
di..
-
-
j’tasL
s acg
erts
-4
0
p
C~
mdt,
tcnld be
P
.ir erosts of
re
controversy
~onol
p
Pr
tcct :on
a
tority’
rule
u
.y role
(as
a
ro2ctmon Act.
~
a
ppropriate case for
t
t
.oialmty of this
“d
y the Board in
-
tutional
challenge
a
.
tr.ism of the
~
e-e.
They
do
not
e
arena
of
taxation
law
~3~f
t
provision
of
The
boa~d
told
a
r
.
~
t
tearing to present
contrary facts on thic
r tttc.
0
•L
1983 at 9:00 a.m.
at the Pollution Control Board U
03.
Such hearings were
scheduled if the Board received a
equest for hearing and a
short statenent
ot
the facts
tc be resented at hearing
no later than 12:00 toon on Dec’.mber l~,1983.
No such hearing
b
a
The
3oar(
do s
i:
ft
I
‘ti.
adjudicaton
y
th
3a
4d
-
t
c
legisla te cn
t et
SantaFesu~
r
.
3
U
to
an
enac-refl.
te
.
-
Environnc~tal
P
c
t
persuade
thc. ô
ri
hat
i.
s
to consadr
‘e
r’
.-,t~
~
the Revenue
Act.
55
384

—3—
was
requested
in this matter, and the only evidence presented
was on behalf of the People and was in support of the revocation.
Since Derby Meadows’ brief raised only constitutional issues
which the Board has declined to decide, the Board finds that
the facility which is the subject of this certification falls
within subparagraph
Cc) of paragraph 502a—2 of the Illinois Revenue
Act of 1939, as amended.
The subject certification will, therefore,
be
revoked.
This Opinion and Order constitutes the Board’s findings of
fact and conclusions of law in this matter.
ORDER
Tax
Certification No. 21RA—ILL—WPC—80—20 issued to Derby
Meadows Utility Co. is hereby revoked.
IT IS SO ORDERED.
I, Christan L. Moffett, Clerk of the Illinois Pollution
Control Board, hereby certify that the above Opinion and Order
was adopted on the
.._~
-‘a—
day of
~
,
1983
byavoteof
~7..fl
j’1
~
J
tPZ~.//
~
thiristan
L.
Moffett,
Cle/1f
Illinois Pollution Contol Board
55-385

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