ILLINOIS POLLUTION CONTROL BOARD
March 21, 2002
AUX SABLE LIQUID PRODUCTS (Noise
Pollution Control Equipment) (Property
Identification Numbers 03-22-100-003, 03-22-
100-008, 03-22-100-009, 03-22-300-011),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 02-121
(Tax Certification)
ORDER OF THE BOARD (by C.A. Manning):
On March 7, 2002, the Illinois Environmental Protection Agency (Agency) recommended
that the Board deny certification of certain facilities of Aux Sable Liquid Products (Aux Sable)
as “pollution control facilities” for preferential tax treatment under the Property Tax Code (35
ILCS 200/11-5
et seq.
(2000)). To qualify as a pollution control facility, the primary purpose of
the facility must be the reduction of air or water pollution.
See
35 Ill. Adm. Code 125.200(a). In
this matter, the Agency alleges that the primary purpose of the noise pollution control equipment
is to reduce noise, thus it does not meet the definition of a pollution control facility.
If Aux Sable wishes to contest the Agency’s recommendation regarding the noise
pollution control equipment, Aux Sable must file a petition to contest with the Clerk of the Board
within 35 days after the Agency served the recommendation on Aux Sable.
See
35 Ill. Adm.
Code 125.206(a). If Aux Sable fails to timely file a petition, the Board may deny tax
certification for the noise pollution control equipment based solely on the Agency’s
recommendation.
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
adopted the above order on March 21, 2002, by a vote of 7-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
