ILLINOIS POLLUTION CONTROL BOARD

December 23,

1983

PEOPLE Oi~TUE STATE OF ILLINOIS

v.

)

MORTON CHEMICAL CO.

Revocation_of Tax_Certification.

OPINION AND ORDER OF THE BOARD

(by

J.

D,

Dumelle):

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,

at which only the People

of the State of Illinois

(People) presented evidence.

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—2 of the

Illinois Revenue Act of 1939

(Ill.

Rev.

Stat.

Ch. 120,

par.

502a—2) in the following manner:

“For~p2ses

of

assessments

made

afte______

1,

1983,

~poll

ution

control

facilities”

shall

not include, however,

a) any

~y~tem,

method,

construc ti on,

device

~p~~ance

ap~purtenant

thereto,

desi~9~ned,constructed,

install

edor

operated

for

the

imary~purppse_of(i)_eliminating,

containinq,preventin~orreducin~adioactive

_cont~i~

nantsorener9y_or(ii)treatin~aste~jr~ced

~y the nuc1ea~eneration of

electri~p~ie

r;

b)

a~y

~

and

di~p~erseheat

from

water

involved

in

the

nuclear

~

~

~

~

~

~

construction, device

or

~pJ~~ance

appurtenant

thereto,

~pted~y

an~yp~rson_otherthanaunitof~pvernment,

whether within or outside

of

the

territorial boundaries

ofauni

t of

loc~~overnment,

for

scwa~or

treatment.

certification

in conf

lictwiththiamendatoryact_of

~

2

Pursuant to this statutory directive,

the Board reviewed

Pollution Contol Facility Certifications and Applications for

Certification which were referred to the Board by

the Illinois

Environmental Protection Agency for decertification under this

language.

On the basis

of this information and the information

presented at hearing, the Board

finds

that the facility which

is

the subject of this certification fails within subparagraph

(c)

of paragraph 502a-~2of the Illinois Revenue Act of

1939,

as

amended.

OPPORTUNITY

FOR HEARING

The Board provided an opportunity

for

a hearing

to present

contrary faces on this matter on December 20,

1983 at 9:00 a.m,

at the Pollution Control Board Offices.

Such hearings were

scheduled

if the Board

received

a request for

hearing and a short

statement of

the facts

to he presented at hearing

no

later than

12:00 noon on

December 19,

1983.

No such

hearing was

requested

in this matter,

and

the only evidence presented

was

on behalf of

the People and was

in support of the revocation.

The subject

certification will,

therefore,

be revoked.

This Opinion

and Order constitutes the Board~s

findings of

fact and conclusions ot

law

in this matter.

ORDER

Tax Certification No,

21RA~ILL~WPC—74~1&2

issued to

MORTON CHEMICAL CO.

is

hereby

revoked,

IT IS SO ORDERED.

I,

Christan

L.

Moffett,

Clerk

of the

Illinois Pollution

Control

Board,

hereby cert~fy that the above

Opinion

and Order

was adopted on the

~~~day

of

1983 by

a vote of

_____

___

~

Christan

L.

Moffett,

eric

Illinois

Pollution Contol Board

55-326