ILLINOIS POLLUTION CONTROL BOARD
    April 9, 1992
    ENTERPRISE LEASING COMPANY,
    )
    Petitioner,
    )
    v.
    )
    PCB 91—174
    (Underground Storage
    ILLINOIS ENVIRONMENTAL
    )
    Tank Fund)
    PROTECTI9N AGENCY,
    )
    Respondent.
    KAY CRIDER, OF HINSHAW & CULBERTSON, APPEARED ON BEHALF OF THE
    PETITIONER;
    TODD F. RETTIG APPEARED ON BEHALF OF THE RESPONDENT.
    OPINION AND ORDER OF THE BOARD (by J. Theodore Meyer):
    This matter is before the Board on a petition for review
    filed September 18, 1991, by petitioner Enterprise Leasing
    Company (Enterprise) pursuant to Section 22.18b(g) of the
    Environmental Protection Act (Act). (Ill.Rev.Stat. 1989, ch. 111
    1/2, par. 1022.18b(g).) Enterprise seeks review of the Illinois
    Environmental Protection Agency’s (Agency) August 15, 1991
    partial denial of reimbursement from the Underground Storage Tank
    (UST) Fund. A hearing was held on January 15, 1992, in Chicago,
    Illinois. No members of the public attended.
    The major dispute in this case is whether costs incurred in
    association with a planned removal of TJSTs are “corrective
    action” costs and are thus eligible for reimbursement from the
    UST Fund.
    BACKGROUND
    This case involves the removal of underground storage tanks
    and corrective action at a piece of property, owned by
    Enterprise, located at 900 Dixie Highway, Chicago Heights,
    Illinois. (R. A at 8)1 In October 1989 Enterprise hired
    Heritage Remediation/Engineering, Inc. (HR/E) “to provide
    environmental services to include the removal and documentation
    of three underground storage tanks” at the Chicago Heights
    facility. (R. B at 32.) HR/E began work at the site on January
    16, 1990. (R. B at 41.) After removing the concrete and asphalt
    pads over the UST5 and emptying the tanks of “residual products”,
    1
    “R. A” denotes citation to the Agency record, Book A, “R.
    B” indicates citation to the Agency record, Book B, and “Tr.”
    denotes citation to the hearing transcript.
    132—79

    2
    HR/E dug a shallow explotatory test pit. Although HR/E had
    believed that the USTs were not leaking, the test pit revealed
    that the tanks were indeed leaking. (Tr. at 25.) There were
    approximately 17 inches of free product three feet below the
    surface. (R. B at 41.) Enterprise and HR/E notified the
    Illinois Emergency Services and Disaster Agency (ESDA) of the
    leak that same day (January 16, 1990). (Tr. at 26; R. B at 4-5.)
    HR/E then performed additional work at the site before the tanks
    were actually removed. This additional work included arranging
    for,a ta~ikertruck, digging additional test pits, and pumping
    19,800 gallons of free product from the cavity. (R. B. at 41-42;
    Tr. at 59-60, 115.) Kevin Reinhard, senior project geologist for
    HR/E, testified at hearing that this additional work would not
    have been necessary if the USTs had not leaked. (Tr. at 66,
    115.) HR/E also pumped approximately 1200 gallons of product
    from the tanks themselves. (Tr. at 114.) This work was done on
    January 18 and 19, 1990. The three USTs were destroyed between
    January 18 and 22, 1990, and were disposed of between January 22-
    30, 1990.2 (R. B at 54.) HR/E then continued with remediation
    activities at the site, including additional excavation, soil
    sampling, and transportation of residual fuels, contaminated
    liquids, and contaminated soils. (R. B at 42—46.)
    Enterprise subsequently filed an application for
    reimbursement from the UST Fund with the Agency.3 There were a
    number of communications between the Agency, Enterprise, and
    HR/E. The invoices submitted in support of the claim for
    reimbursement covered the period from November 1, 1989, through
    October 31, 1990, and the total amount requested for
    reimbursement was $146,176.70. (R. A at 156.) On August 15,
    1991, the Agency issued its decision, finding that $98,487.43 was
    reimbursable. The Agency listed eight separate amounts for which
    reimbursement was denied. (R. A at 156-157.) Enterprise filed
    its petition for review with the Board on September 18, 1991.
    2 The record reflects some confusion as to the date the USTs
    were actually removed. Enterprise’s application for
    reimbursement states that the tanks were removed on January 20,
    1990. (R. A at 10.) However, invoices show that work was
    performed on January 16, 18, and 19, but not on January 20, which
    was a Saturday. (R. A at 34—35, 38—49, 52, 63—68, and 72—79.)
    The record does clearly indicate that destruction of the USTs
    occurred between January 18 and 22, 1990, so it is clear that
    removal of the tanks had at least begun on January 18, 1990. (R.
    B at 54.)
    ~ The Board notes that although the application itself is
    dated March 22, 1990 (R. A at 12), the date stamp indicating
    receipt at the Agency is dated May 1990. The specific day of
    receipt is illegible.
    132—80

    3
    ARGUMENTS OF THE PARTIES
    Enterprise challenges three of the eight items for which the
    Agency denied reimbursement. These three disputed items total
    $28,880.92. First, Enterprise challenges the Agency’s
    determination on item 2——that $27,871.68 of costs associated with
    tank removal are not reimbursable because the tanks were not
    removed in response to a release of petroleum, and therefore are
    not corrective action costs. Enterprise states that the Agency’s
    denial of reimbursement for these costs is based upon the
    Agency’s position that costs associated with planned tank
    removals are not corrective action, and therefore are not
    reimbursable under Section 22.18b(a)(3). Enterprise argues that
    the statute does not distinguish between planned and unplanned
    tank removals, but hinges on whether the costs were corrective
    action costs taken to clean up a release of petroleum. In
    support of its position, Enterprise points to the definition of
    “corrective action”:
    “Corrective action” means an action to stop, minimize,
    eliminate, or clean up a release of petroleum or its
    effects as may be necessary or appropriate to protect
    human health and the environment. This includes, but
    it not limited to, release investigation, mitigation of
    fire and safety hazards, tank removal, soil
    remediation, hydrogeological investigations, free
    product removal, ground water remediation and
    monitoring, exposure assessments, the temporary or
    permanent relocation of residents and the provision of
    alternate water supplies. (Ill.Rev.Stat. 1989, ch. 111
    1/2, par. 1022.l8(e)(1)(C).)
    Enterprise contends that once HR/E discovered that the area
    around the USTs was contaminated, and once ESDA was notified of
    the release, all actions taken after that time were pursuant to
    corrective action to clean up the release. Thus, Enterprise
    maintains that the entire $27,871.68, incurred after ESDA was
    notified on January 16, 1990, should be reimbursed.
    Second, Enterprise challenges the Agency’s determination on
    item 3--that $585.00 for equipment charges for an air compressor
    and air blower were not reimbursable because Enterprise failed to
    demonstrate that the costs were reasonable. Enterprise states
    that the Agency found these costs to be unreasonable because
    there was insufficient documentation that the charges were needed
    for corrective action. Enterprise contends that Mr. Reinhard
    testified at hearing that the charges were incurred pursuant to
    corrective action. (Tr. at 46—47.) Therefore, Enterprise argues
    that it should be reimbursed for the $585.00 in equipment
    charges.
    Finally, Enterprise challenges the Agency’s decision on item
    132—81

    4
    4—-that $424.24 was not reimbursed due to reductions in allowable
    laboratory charges. The Agency found that Enterprise had not
    demonstrated that the costs were reasonable as submitted.
    Enterprise notes that the Agency found that the costs per sample
    were too high, and thus reduced the reimbursable cost per sample.
    Enterprise argues that the Agency provided no support for the
    belief that the costs were too high. Enterprise points to the
    testimony of Mr. Reinhard that the disputed costs were
    commensurate with fees charges by other labs in the area and that
    he was ayzare of other labs which charged more than the disputed
    costs. (Tr. at 116, 121.) Therefore, Enterprise argues that the
    charges are customary within the industry and should be
    reimbursed.
    In response to Enterprise’s argument that the $27,871.68 of
    costs associated with tank removal should be reimbursed, the
    Agency contends that those costs are not corrective action costs.
    The Agency maintains that in order to be corrective action costs,
    those costs must be incurred in response to a preidentified
    release. In support of its position, the Agency cites to the
    Board’s decision in Rosman v. Illinois Environmental Protection
    Agency (December 19, 1991), PCB 91-80. The Agency points to the
    Board’s statement in Rosman that “the only way tank removal can
    be classified as corrective action is if that removal was
    undertaken in response toa preidentified release.” (Rosman,
    slip op. at 7.) The Agency contends that because the disputed
    costs were not incurred in response to a preidentified release,
    they are not corrective action costs and are not reimbursable.
    As to Enterprise’s claim that $585.00 in equipment costs
    should be reimbursed, the Agency argues that there was no
    demonstration that those charges were incurred in response to a
    preidentified release. Therefore, the Agency contends that the
    costs are not corrective action costs and are not reimbursable.
    Finally, the Agency maintains that the disputed $424.24 in lab
    costs was not reimbursed because Enterprise failed to demonstrate
    that the costs were reasonable. The Agency states that the lab
    used by HR/E in this case is a lab owned by the same organization
    that owns and controls HR/E (Tr. at 119), that only one of the
    other labs used by HR/E charges more (Tr. at 121), and that Mr.
    Reinhard’s testimony that the fees were reasonable was based on
    the fees charged by only five other labs. (Tr. at 120—121.)
    Thus, the Agency argues that Enterprise clearly failed to show
    that the fees were reasonable.
    BOARD CONCLUSIONS
    After a review of the record and the arguments of the
    parties, the Board reverses the Agency’s determination on item 2,
    and affirms the Agency’s decision on items 3 and 4. The Board
    agrees with Enterprise that the $27,871.68 in tank removal
    charges did constitute corrective action. Although the Agency
    132—82

    5
    argues that the charges are not corrective action because they
    were not incurred in response to a preidentified release, the
    Board believes that the Agency has read the decision in Rosman
    too narrowly. In Rosman, the Board stated that simply because a
    tank removal is planned does not rule out the possibility of the
    removal being corrective action. (Rosman, slip op. at 7.) The
    Board’s decision in that case focused on whether the tank removal
    met the statutory definition of “corrective action”. That
    definition consists of two inquiries: whether the costs are
    incurred’ as a result of action to “stop, minimize, eliminate, or
    clean up a release of petroleum”, and whether those costs are the
    result of activities such as tank removal, soil remediation, and
    free product removal. (Ill.Rev.Stat. 1989, ch. 111 1/2, par.
    1022.18(e) (1) (C).) Both requirements must be met in order for
    c~oststo be reimbursed as corrective action.
    in this case, the actions taken after Enterprise notified
    ESDA meet both parts of the definition of corrective action.
    First, the actions taken after ESDA notification were for the
    purpose of stopping, minimizing, eliminating, or cleaning up a
    release of petroleum. Second, the actions taken were of the type
    listed in the statutory definition: tank removal, free product
    removal, etc. Simply because Enterprise had planned to remove
    the USTs does not bar tI)e. costs from being reimbursed as
    corrective action costs when those activities meet the statutory
    definition.
    The Board does find that its inclusion of the statement in
    Rosman that tank removal is corrective action only when in
    response to a preidentified release was erroneous. The Board
    does not believe that tank removal must be a result of a
    preidentified release in order to constitute corrective action.
    The proper inquiry is whether the activity meets both parts of
    the statutory definition of corrective action. It was this
    inquiry which was at the heart of the Rosman decision.4 Because
    the actions taken by Enterprise after ESDA notification meet the
    statutory definition, the $27,871.68 is reimbursable as
    corrective action costs.
    The Board notes that the definition of corrective action in
    Section 22.18(e) (1) (C) was recently amended by P.A. 87-323 to
    specifically provide that corrective action does not include
    removal of USTs if the UST was removed or permitted for removal
    by the Office of State Fire Mar3hal prior to notification of a
    release of petroleum. However, that amendment does not apply in
    ‘~
    The Board notes that the Agency could not have relied on
    the Rosman decision when determining reimbursability in the
    instant case. The Agency decision in this case was made on
    August 15, 1991, and the Rosman decision was not issued by the
    Board until December 19, 1991.
    132—83

    6
    this case. P.A. 87-323 was approved and effective on September
    6, 1991, after the disputed costs were incurred in 1990 and after
    the Agency reached its decision on reiinbursability on August 15,
    1991.
    The Board affirms the Agency’s decisions on items 3 and 4.
    Although Enterprise contended in its brief that Mr. Reinhard
    testified that the $585.00 in charges for the air compressor and
    air blower were incurred pursuant to corrective action, the Board
    does not, interp~etMr. Reinhard’s testimony as being that clear.
    When asked if the equipment charges were incurred pursuant to
    corrective action, Mr. Reinhard answered “I am not certain on
    that.” (Tr. at 46—47.) The fact that he then answered “Yes”
    when asked if those charges were incurred after the discovery
    that the USTs were leaking and after ESDA was notified does not
    mean that he testified that the charges were corrective action
    costs. In any event, although the Agency states in its brief
    that the equipment charges were denied because there was no
    demonstration that the charges were corrective action, the August
    15, 1991 Agency letter states that those charges were denied
    because Enterprise had failed to demonstrate that the charges
    were reasonable. (R. A at 156.) Julie Hollis, the Agency
    employee who reviewed Enterprise’s application for reimbursement,
    testified that there was nothing in the file to support the
    necessity of this equipment in the tank removal. (Tr. at 85.)
    Enterprise has not pointed to any information in the record which
    shows that the equipment charges were indeed reasonable. The
    burden of proof is on the petitioner in appeals of Agency
    determinations of reimbursability. (Sections 22.l8b(g) and
    40(a)(1).) Enterprise has not carried that burden in
    demonstrating that the equipment charges were reasonable. Thus,
    the Agency’s decision on item 3 is affirmed.
    The Board also affirms the Agency’s reduction of $424.24 in
    lab costs. Although Mr. Reinhard testified that one of the five
    other labs used by HR/E had a higher cost per sample than the lab
    used in this case, Enterprise provided no documentation that the
    cost per sample was reasonable. Enterprise never submitted
    actual costs charged by any of the other labs that HR/E uses, nor
    did Mr. Reinhard testify as to actual figures. Indeed, the fact
    that four of five labs charge lower prices gives rise to an
    inference that the cost per sample in this case was not
    reasonable. In any event, the Board finds that Enterprise did
    not carry its burden of demonstrating that the full cost per
    sample was reasonable.
    In sum, the Board finds that the $27,871.68 in tank removal
    costs are corrective action costs and are therefore reimbursable.
    The Board affirms that Agency’s decision that $585.00 in
    equipment charges and $424.24 in lab charges are not
    reimbursable.
    132—84

    7
    This opinion constitutes the Board’s findings of fact and
    conclusions of law.
    ORDER
    The Board hereby reverses the Agency’s August 15, 1991
    determination in item 2 that $27,871.68 for costs associated with
    tank removal are not reimbursable. The Agency’s determinations
    in items 3 and 4 that $585.00 in equipment charges and $424.24 in
    lab costs are not reimbursable is hereby affirmed. This case is
    remanded to the Agency for disbursement of the $27,87l,68 amount,
    consistent with this opinion and order. This docket is closed.
    IT IS SO ORDERED.
    J. Marlin dissented.
    Section 41 of the Environmental Protection Act
    (I1l.Rev.Stat. 1989, ch. 111 1/2, par. 1041) provides for appeal
    of final orders of the Board within 35 days. The Rules of the
    Supreme Court of Illinois establish filing requirements.
    I, Dorothy N. Gunn, Clerk of the Illinois Pollution Control
    Board, hereby cert~y that the abo~ye opi~iionand order was
    adopted on the
    ~
    day of
    ~--~L
    ,
    1992, by a vote
    of
    _____
    .
    /1
    ‘2
    ~
    ~
    Dorothy M. GiØin, Clerk
    Illinois PoAution Control Board
    132—85

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