ILLINOIS POLLUTION CONTROL BOARD
    January 24, 2002
     
    THE AMERICAN COAL COMPANY-
    GALATIA (Landfill) (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.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 02-83
    (Tax Certification)
     
    ORDER OF THE BOARD (by C.A. Manning):
     
    On January 16, 2002, the American Coal Company (AmCoal) timely filed a petition to
    contest a tax certification recommendation of the Illinois Environmental Protection Agency
    (Agency).
    See
    35 Ill. Adm. Code 125.206(a). Facilities certified by the Board as “pollution
    control facilities” receive preferential tax treatment under the Property Tax Code (35 ILCS
    200/11-5
    et seq.
    (2000)). On December 10, 2001, the Agency recommended that the Board deny
    a tax certificate for AmCoal’s “472-acre coal cleaning refuse landfill and addition of agricultural
    lime” in Saline County. Agency Rec. at 2.
     
    In its petition contesting the Agency’s recommendation, AmCoal states that the “purpose
    of the area sought to be certified is to store waste from the coal cleaning process and to contain
    the impurities [sulfur and ash] that have been separated from the coal.” Pet. at 3. AmCoal
    further asserts that this area is a “necessary component” of a:
     
    system . . . designed both to (a) eliminate, prevent, or reduce air or water
    pollution; and (b) treat, pre-treat, modify or dispose of any potential solid, liquid,
    or gaseous pollutant, which if released without treatment, pre-treatment,
    modification or disposal, might be harmful, detrimental, or offensive to human,
    plant or animal life, or to property as defined in the Property Tax Code.
    Id.
    at 3,
    4.
     
    AmCoal’s petition meets the content requirements of 35 Ill. Adm. Code 125.206. The Board
    accepts the petition for hearing.
    See
    35 Ill. Adm. Code 125.210(a)(1).
     
    AmCoal “has the burden to prove that the facility or portion thereof for which it seeks tax
    certification is a pollution control facility, as defined in [35 Ill. Adm. Code] Section
     
    2
    125.200(a)(1) . . . .” 35 Ill. Adm. Code 125.214. The Board will consider the Agency’s record
    of AmCoal’s tax certification application as well as any evidence admitted at hearing.
    See
    Cass
    County Service Co. v. IEPA, PCB 99-31, slip op. at 2 (Jan. 20, 2000). Unless the Board or the
    hearing officer orders otherwise, the Agency must file the entire record on which it based its
    recommendation within 30 days after AmCoal filed the petition. 35 Ill. Adm. Code 125.208. If
    the Agency wishes to seek additional time to file the record, it must file a request for extension
    before the date on which the record is due to be filed.
    Id.
      
     
    IT IS SO ORDERED.
     
    I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
    adopted the above order on January 24, 2002, by a vote of 7-0.
     
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board

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