ILLINOIS POLLUTION CONTROL BOARD
December 20,
2001
THE AMERICAN COAL COMPANY
-
)
GALATIA (Perimeter Ditch) (Property
)
Identification Numbers
11-1-083-01,
1-1-088-
)
01,
1-1-088-03,
1-1-088-04,
11-1-093-01,
11-)
1-093-02,
11-1-093-03,
11-1-093-05,
11-1-
)
093-06, 11-1-093-07,
11-1-095-01,
11-1-095-
)
02),
)
)
Petitioner,
)
)
v.
)
PCB 02-76
)
(Tax Certification)
ILLINOIS ENVIRONMENTAL
)
PROTECTION AGENCY,
)
)
Respondent.
)
ORDER OF THE BOARD
(by C.A.
Manning):
On December
12,
2001,
the Illinois
Environmental Protection Agency
(Agency) filed a
recommendation on whether the Board
should certify certain facilities of The American Coal
Company (American Coal) as
“pollution control facilities” for preferential tax treatment under
the Property Tax Code
(35
ILCS
200/11-5
et seq.
(2000)).
The Agency filed the
recommendation under Part 125
of the Board’s procedural rules
(35
Iii.
Adm.
Code
125).
The
Agency recommended that the Board issue
a tax certificate for the perimeter ditch of American
Coal’s
new 472-acre coal cleaning refuse
landfill (perimeter ditch), but deny a tax certificate
for the 472-acre coal cleaning refuse
landfill and
addition of agricultural lime
(landfill).
The Board is
not ruling today on whether American Coal’s landfill is
a pollution control
facility under the Property Tax Code
(35
ILCS
200/11-10 (2000)).
Instead, in a separate
order,
the Board is
opening docket PCB 02-83 to address the Agency’s recommendation on the
landfill.
In this
order,
the Board first describes the legal framework for tax certifications,
discusses the Agency’s recommendation on the perimeter ditch,
and certifies that the perimeter
ditch is
a pollution control facility.
LEGAL FRAMEWORK
Under the Property
Tax Code,
“~itis the policy of this
State that pollution control
facilities should be
valued, at
33
1/3
of the fair cash value of their economic productivity to
2
their owners.”
35
ILCS 200/11-5
(2000);
see also
35
Iii.
Adm.
Code
125.200(a)(2).
“For tax
purposes, pollution control facilities shall be certified as such by the Pollution Control Board
and shall be assessed by the Department of
Revenue.”
35
ILCS 200/11-20 (2000);
see also
35
Iii.
Adm.
Code
125.200(a).
Under Section
125.202 of the Board’s procedural
rules,
a person may submit an
application for tax certification to the Agency.
35
Iii.
Adm.
Code
125.202.
If the Agency
receives a tax certification application,
the Agency must file with the Board a recommendation
on the application,
unless the applicant withdraws the application.
35
Iii.
Adm.
Code
125.204(a).
Among other things,
the Agency’s filing must recommend that the Board issue or
deny tax certification.
35
Iii.
Adm.
Code
125 .204(a)(4).
If the Board finds
“that the claimed
facility or relevant portion thereof is
a pollution control facility
.
.
.,
the Pollution Control
Board
.
.
.
shall enter a fmding and issue
a certificate to that effect.”
35 ILCS 200/11-25
(2000);
see also
35
Ill.
Adm.
Code
125.216(a).
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application
from American Coal on
January
31,
2001.
Agency Recommendation (Agency Rec.) at
1.
On December
12,
2001,
the
Agency
filed a recommendation on the application with the Board.
The Board attaches the
Agency’s recommendation
and makes it part of this order.
The Agency’s recommendation
identifies the facility at issue:
“~the
perimeter ditch of the new 472-acre coal cleaning refuse
landfill.”
Id.
at 2.
The Agency’s recommendation further describes the facility:
the perimeter
ditch “is
conveying water back to a pond
system” which
“collects all water at the site and is
used as slurry water.”
Id.
at
2.
The Agency’s recommendation also
identifies the location of
the facility:
“SW
1/4 of Section
17,
E
1/2 of the NE 1/4 of Section
19
and NW 1/4 and the N
1/2 of the
SW
1/4 of Section 20 Township
8
South-Range 6 East of the 3rd P.M.” in Saline
County.
Id.
at
1-2, Exhibit A.
The Agency recommends
that the Board
certify that the perimeter ditch
is
a pollution
control facility as defined in Section
11-10 of the Property Tax Code
(35
ILCS 200/11-10
(2000)) because the primary purpose ofthe facility is
“eliminating,
preventing, or reducing
water pollution.”
Agency
Rec. at 2-3.
TAX CERTIFICATE
The Board finds
and certifies that American Coal’s perimeter ditch identified in this
order
is
a pollution control facility under the Property Tax Code (35 ILCS
200/11-10 (2000)).
Under Section 11-25 of the Property Tax Code,
the effective date of this certificate is
“the date
of application for the certificate or the date of the construction of the facility, which ever is
later.”
35
ILCS 200/11-25
(2000);
see also
35
Iii.
Adm.
Code
125.2 16(a).
Section
125.216(d) of the Board’s procedural rules
states that the Clerk
“will provide the applicant and
the Agency
with a copy of the Board’s order setting
forth
the Board’sfindings and
certificate,
3
ifany.”
35
Iii.
Adm.
Code
125.216(d) (quoting in italics
35
ILCS 200/11-30
(2000)).
The
Clerk therefore will provide American Coal and
the Agency with a copy of this
order.
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) (2000);
see also 35
Iii.
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
Iii. 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 Iii.
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 December
20,
2001,
by
a vote of 7-0.
‘7
A
~4
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
RECEIVED
CL~RR’SOFF~
DEC
1
2
2001
STATE OF JWNOIS
Pollution Control Board
BEFORE THE
iLLINOIS
POLLUTION CONTROL BOARD
The American Coal Company-Galatia
)
(Property Identification Numbers
)
11-1-083,
1-1-088-01,1-1-088-03, 1-1-088-04,
)
11-1-093-01,
11-1-093-02,
11-1-093-03,
)
PCB Q2-7~’
11-1-093-05,
11-1-093-06,
11-1-093-07,
)
(Tax Certification)
11-1-095-01
and
11-1-095-02
)
RECOMMENDATION
Now Comes the
Illinois Environmental Protection Agency (“Illinois EPA”) by Connie
L. Tonsor, one oUts attorneys,
and pursuant to Section 125.204 of the
Illinois Pollution
Control ~Biard’s (Board) regulations files the following Recommendation regarding the
tax certification ofwater pollution control facilities
pursuant to 35
Ill
Adm
Code
125204
1.
On January 31, 2001, the
Illinois EPA received
a request from The American
Coal Company for an
Illinois EPA
recommendation regarding the tax certification
of water~polIution
control
facilities, pursuant to 35
Ill. Adm. Code
125.204, and
noted the request as log number TC-06-01. (Exhibit A)
2.
The applicant’s address is:
Ms. Linda Carlton
The American Coal Company
Post
Office Box 727
Harrisburg, Illinois 62946
3.
The proposed water pollution control facilities
in this request are located at:
SW
1
of Section
17,
E
1
of the
NE
14 of Section 19 and NW and
the
N
Y2of
the
SW
1/4
of Section 20 Township
8 South-Range
6
East ofthe
3rd
P.M. and
consist of:
A)
The perimeter ditch of the new 472-acre coal cleaning refuse landfill.
(This facility is further described
in
Exhibit A.)
B)
The 472-acre coal cleaning
refuse landfill and addition of agricultural lime.
(This facility is further described
in
Exhibit A.)
4.
Section
11-10 of the Property Tax Code, 35 ILCS 200/11-10 (2000), defines
“pollution control facilities” as: “any system,
method, construction, device or
appliance appurtenant thereto or any portion of any building or equipment, that is
designed, constructed, installed or operated for the primary purpose of:
(a)
eliminating, preventing, or reducing air or water pollution
.
.
.or (b) treating,
pretreating, modifying or disposing of any potential solid,
liquid or gaseous
pollutant which if released without treatment, pretreatment modification or
disposal might be harmful, detrimental or offensive to human,
plant or animal
life,
orto property.”
5.
Pollution control facilities are entitled to preferential tax treatment, 35 ILCS
200/11-5 (2000).
6.
Based on the information
in the application
and the purpose of the facilities, the
perimeter ditch,
described
in
paragraph 3(A) is conveying water back to a pond
system.
The pond system. collects all water at the site and
is used as slurry
water.
The Illinois EPA’s engineering judgment that the
described facilities may
be considered “pollution control facilities,” pursuant to 35
III. Adm. Code
125.200(a), with the primary purpose of eliminating, preventing, or reducing
water pollution, or as otherwise provided in
35
Ill.
Adm..
Code
125.200.
Therefore, the perimeter ditch described
in
paragraph 3(A)
is eligible for tax
certification from the
Board.
7.
The 472-acre coal cleaning refuse landfill and the addition or agricultural lime
described
in paragraph 3(B)
is a disposal facility for coal cleaning refuse, a
byproduct of mining, and not a water pollution control device, 35
Ill. Adm. Code
125.200.
8.
Therefore, pursuant to Section
125.204(a) the
Illinois
EPA recommends that the
Board issue the requested tax certification for the perimeter ditch described
in
paragraph 3(A) and deny the requested tax certification for the 472-acre coal
cleaning refuse landfill described
in paragraph
3(B),
35
III. Adm. Code
125.204.
9.
The applicant may file a petition with the
Board to contest the Agency denial
recommendation.
The applicant has 35 days after the date of service of this
recommendation to file its petition.
Illinois
Environmental
Protection Agency,
By:________
Connie
L. Tonsor
Associate Counsel
December 10, 2001
1021
North Grand
Ave.
E.
P.O. Box 19276
Springfield,
Illinois 62794-9276
217/782-5544
‘—rr_~0
—r~~
Tax Certificationfor Pollution Control
Facilities
Page
I of2
8/00
This
Agency
is
authori~ed
to
request
this
information under Illinois Revised
Statues.
1979.
~
~on5O2~5.Disclosure ofthis
J
n~tj4~’s~F~utary.
However,
failure
to
~or~iy~~il
~p/e
nt
your
application
from
beingproce
ouId result in denialofyour
1application for certification.
I.
°PL1cATi0NFOR CERTIFICATION
(PROPERTY TAX TREATMENT)
POLLUTION CONTROL
FACILITY
AfRO
WATER
IXI
ILLINOIS
ENVIRONMENTAL PROTECTION ~
P. 0. Box 19276, Springfield, IL
62794.9276
FORAGENCY USE
“~“~
~J
I
~UUi
ILLINOIS ENVIRUF4MENTAL
No.
Date Received
Certification No.
~
AN(s~ate
A
Company Name
~OW/WPC/PEi~MIT
SECTION
The
American Coal Company
PersonAuthorized to Receive Certification
Person to Contact for Additional Details
Ms.
Linda
Canton
Ms.
Linda
Canton
StreetAddress
Street Address
P 0 Box 727
P 0 Box 727
I...
Municipality, State & Zip Code
Municipality, State & Zip Code
~
Harrisburg,
IL
62946
Harrisburg,
IL
62946
Telephone Number
Telephone Number
~
618/268-6535
618/268-6535
Location
of Facility
Municipality
Township
QuarterSection
Township
Range
1.2
miles
East
Pt.
Sec
17,
19,
20
8S
6E
Galatia,
IL
Raleiih
StreetAddress
County
Book Number
9085 Hwy 34 N, Galatia,
IL
Saline
Property identification Number
Parcel
Number
11—1-083—01; 1—1-088—01. 03, 04; 11—1-093-01.02. 03. 05.06. 07;
11-1-095-01.02
B
Nature
of Operations Conducted atthe Above Location
472
acre
surface
site
designed
and
approved
for permanent containment of coal
waste
materials
to
meet surface runoff and groundwater
environmental
compH ance.
IDNR-Land Reclamation Div. Permit No.
306
Issued 11/20/1997
Water Pollution Control Construction Permit No.
.
~
NPDESPERMIT No.
IL0061727—Sediemtn Pond #002
Date Issued
~
Date Issued
Expiration
Date
8/15/96 (current)
8/15/2001
Air Pollution Control Construction Permit No.
Date
Issued
Air Pollution Control Operating Permit No.
Date Issued
C
Describe Unit Process
Coarse refuse generated from coal
cleaning is placed on the prepared site and
compacted to ensure stability for permanent containment.
Fine refuse
is place
inside the coarse refuse and dewatered for permanent containment.
~
Materials Used in Process
Self propelled compactor,
bulldozers,
roadgraders and haultrucks.
Agricultural grade limestone and calcium hydroxide are used as needed to ensur
proper pH control for surface runoff prior to final
reclamation.
D
Describe Pollution Abatement Control Facility
Coarse refuse
is compacted to stablize the containment structure which enclose
fine refuse to prevent pollution of surface water and groundwater.
Topsoil removed from affected
area,
stored and protected on site for use in
fi
site reclamation.
Surface site drainage control
is established
to capture all
site runoff and
directed to
an NPDES sediment pond-NPDES Permit
No.
1L0061727.
IL 532-0222
APC
151
(Rev. 8/00)
a
0)
I—
z
z
z
0
-0
I.-
~1
0
U-
-J
0
I-
z
0
0
z
0
I-
_1
._l
~—
0
CD
z
I-
z
0
0
0
7~ix
(‘erti/Icationfor Pollution Control Facilities
Page 2 of2
8/00
Sec.E
(1)
Nature of Contaminants or
Pollutants
Contaminant or
Pollutant
Coarse
refuse
Fine refuse
DESCRIPTION
(2)
rnck
ch~1a
cii1f~
Material Retained, Captured or Recovered
r/
-I
mn
nvmito
r1~ic
Point(s) of Waste Water Discharqe
DISPOSAL OR USE
0
Pov’m~nc~n1-
cr~nc~~1
sulfates.
irnn
nvritp
r1.,vc~
g~f
~
m~t~’ri~1~
Perm~nonfdi’~i1
nF
~
t-t’.~cI
~
Plans and Specifications Attached
Yes
x
No
j~ Are contaminants (or residues) collected by the control facility?
Yes
y
No
(4)
Date installation completed
1998
status of installation
on date of application
operati
ng
(5)
a.
FAIR CASH VALUE IF CONSIDERED REAL
PROPERTY:
$
283.200.00
b.
NET SALVAGE VALUE IF CONSIDERED REAL
PROPERTY:
$
283,200.00
c.
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY:
$
N/A
d.
PRODUCTIVE NET ANNUAL INCOME OFCONTROL FACILITY:
$
N/A
e.
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE:
Sec.
F
The following information is submitted in accordance with the Illinois Property Tax
Code, as amended, and tothe bestofmy
knowledge, is true and correct.
The facilities claimed herein are “pollution control facilities’ as defined in Section 11-10 ofthe
Illinois
roperty Tax
od
I—
~
CD
a
General Manager
‘—i
Signat
re
Title
Sec.
G
J
~
INSTRUCTIONS
FOR COMPILING AND
FILING APPLICATION
General:
Sep~Iateapplications must be
completed for each control facility claimed.
Do not mix types (water and air).
Where both air and
water operations are related, file
two
applications.
If attachments are needed,
record them consecutively on an index sheet.
Sec. A
Sec. B
Sec.
C
Sec. 0
Information refers to
applicant as listed in the
tax records and the person to be contactedforfurtherdetalls or for ins pection of
facilities.
Define facility location by street address or legal description.
A plat map location is required forfacilities located
outside of municipal_boundaries._The_property_identification_number is_required.
Self-explanatory.
Submit copies of all permits issued by local pollution control agencies.
(e.g. MSD Construction
Permit)
Refers to manufacturing processes or materials on which pollution control facility is used.
Narrative description
ofthe pollution control facility,
indicating that its primary purpose is to eliminate, prevent or reduce pollution.
State the type of control facility.
State permit number,
date, and agency issuing permit.
A narrative description
and a process
flow diagram describing
the
pollution control
facility.
Include a
listing of each major piece ofequipment included
in the claimed
fair cash value for real property.
Include
an average analysis
ofthe
influent and
effluent of the control facility stating the
collection efficiency.
Sec. E
List air contaminants,
orwater pollution substances released as effluents to the manufacturing processes.
List also the final
p
~
disposal ofany contaminants removed from the manufacturing processes.
Item (1)—
Refers to pollutants and
contaminants removed from the process by the pollution
control facility.
Item (2)
—
Refers to water pollution but can apply to water-carried wastes from
air pollution control facilities.
Submit drawings,
which clearly show (a) Point(s) of discharge to receiving stream, and (b) Sewers and process piping
to and fromthe control
facility.
Sec.
F
Item (3)
—
If the collected contaminants are disposed
of other than as wastes, state the disposition of the materials,
and the vaiue
in
dollars reclaimed by sale
or reuse of the coIlec~d
substances.
State the cost of reclamation and related expense.
Item (4)
—
State the date which the pollution control facility was first placed in
service and operated.
If not, explain.
Item (5)
—
This information is essential to the certification and
assessment actions.
This
accounting data must be
completed to
activate project review prior to certification by this Agency.
Self-explanatory.
Signature must be
a
corporate authorized signature.
Submit to:
Attention:
Attention:
Illinois
EPA
Thomas McSwiggin
Donald
E. Sutton
P.O.
Box 19276
Permit Section
Permit Section
Springfield, IL
62794-9276
Division ofWater Pollution
Control
Division ofAir Pollution Control
RALEIGH
L~3S—R.~
E.
.~r47
£R
Eldorado
Locker Company
U.S. Route 45
South
-
P.O.
Box
88
ES
BLUE
FLAME
~TAT
GAS,
INC.
BULK
& BOTTLE GAS
SPACE
&
WATER HEATERS
GRAIN
DRYING & HOME HEATING
(618)
273-9056
Home:
(618)
962-3121
BOB
& JUDY
STEINBROOK
Eldorado, Illinois 62930
I7ALE
TATE:
(618)
26&-4S48
~U~INE9~
PHONE:
(018)
20&4000
P.O.
BOX
36
GALATIA, ILLINOIS 62935
.
I
