ILLINOIS POLLUTION CONTROL
    BO~4.RD
    April
    11,
    1991
    FRANK WHITLOCK, PATRICIA
    )
    WHITLOCK, JANET BERGMAN,
    )
    MARVIN SAVAGE,
    SHIRLEY SAVAGE,
    )
    Individually and
    in Their
    )
    Capacity as Representatives
    )
    of an Organization Known as
    )
    CONCERNED CITIZENS AGAINST
    )
    LANDFILL,
    Petitioners,
    v.
    )
    PCB 90—231
    )
    (Landfill Siting)
    )
    MONTGOMERY COUNTY BOARD OF
    )
    SUPERVISORS, ROBERT BISHOP,
    )
    and ARNINDA BISHOP,
    Respondents.
    RICK VERTICCHIO, PHELPS, KASTEN,
    VERTICCHIO,
    & RUYLE, APPEARED ON
    BEHALF OF THE PETITIONERS; and
    VAL C.
    SIMHAUSER, SIMHAUSER LAW OFFICE, APPEARED ON BEHALF OF THE
    BISHOPS
    OPINION AND ORDER OF THE BOARD
    (by J.
    Anderson):
    This matter comes before the Board on
    a
    third—party appeal
    filed December
    17,
    1990 by Frank Whitlock, Patricia Whitlock,
    Janet Bergman, Marvin Savage, and Shirley Savage individually and
    in their capacity as representatives of an organization known as
    Concerned Citizens Against Landfill.
    Petitioners contest the
    decision of the Montgomery County Board of Supervisors
    (County),
    in which the County granted site location suitability approval
    for
    a regional pollution control facility
    (RPCF).
    This appeal is
    brought pursuant
    to Section 40.1 of the Illinois Environmental
    Protection Act
    (Ill.
    Rev.
    Stat.
    1989,
    par. 1001 et seq.)
    (Act),
    Respondents, Robert Bishop and Arminda Bishop (Bishops), were
    the
    applicants.
    Petitioners seek
    to have the Board reverse the County’s
    decision for the following reasons:
    1)
    that
    the County
    lacked
    jurisdiction because of notice defects;
    2)
    that the finding of
    the County that the proposed facility
    is designed, located and
    proposed to be operated
    in such a manner that the public health,
    safety, and welfare will be protected is against the manifest
    weight of the evidence
    (Section 39.2(a)(2)); and
    3)
    that the
    121—47

    —2--
    finding of the County that the traffic patterns to and from the
    facility are so designed as
    to minimize the impact on the
    existing flows is against the manifest weight of the evidence
    (Section 39.2(a)(6)).
    For the following reasons,
    the Board finds
    that the County lacked jurisdiction to hear this matter.
    Therefore the decision of the Montgomery County Board of
    Supervisors is vacated.
    PROCEDURAL HISTORY
    Petitionerst
    third—party appeal
    is
    in response to the site
    location approval granted on November
    13, 1990 to the Bishops by
    the County.
    Hearing before the Board was held on February
    22,
    1991.
    Petitioners filed
    their brief on March 13,
    1991 and the
    Bishops filed their brief on March
    19,
    1991.
    The County did not
    file a brief.
    The Bishops own property in Montgomery County which had been
    used for
    a sanitary landfill, during the 1980s;
    however, the site
    has not been used as
    a landfill for several years.
    On June 6,
    1990, the Bishops filed an application with the County seeking
    local siting approval for a landfill on that property.
    The
    Bishops had previously closed the landfill on that property and
    plan to reopen an expanded landfill.
    The new expanded facility was to operate on approximately 37
    acres and would include a transfer station and recycling
    center.
    The facility would be located
    in rural Montgomery C9unty
    and would serve Montgomery County and the surrounding area.
    ~ (CR
    5).
    The application included a narrative description concerning
    how the applicant would meet each of the nine statutory criteria.
    A public hearing was held by the County on September
    27,
    1990, and the County approved siting on November
    13,
    1990.
    On
    December
    17,
    1990,
    the Board received this appeal.
    Statutory Background
    Public Act 82—682,
    is codified
    in Sections 3.32,
    39(c),
    39.2
    and 40.1
    of the Act.
    It vests authority
    in the county board or
    municipal government to approve
    or disapprove
    the siting request
    for each new RPCF.
    These decisions may be appealed to the Board,
    which derives its authority to review the landfill site location
    decisions of local governments from Section 40.1 of
    the Act.
    The
    Board’s scope of review encompasses three principal areas:
    (1)
    jurisdiction,
    (2)
    fundamental fairness of
    the county board’s site
    approval procedures, and
    (3) statutory criteria for site location
    1
    Citations to the Record before the County will be referenced
    as
    “CR
    _______“;
    citations
    to the hearing before the Board will
    be referenced as “Tr.
    121—48

    —3—
    suitability.
    Pursuant
    to Section 40.1(a)
    of the Act, the Board
    is to rely “exclusively on the record before the county board or
    the governing body of the municipality”
    in reviewing the decision
    below.
    However, with respect
    to the issue of
    fundamental
    fairness, the Illinois Supreme Court has affirmed that the Board
    may look beyond the record to avoid an unjust or absurd result.
    E&E Hauling,
    Inc.
    v.
    PCB, 116 Ill.App.3d 587,
    594,
    451 N.E.2d
    55
    (2d District 1983), aff’d 107 Ill.2d 33,
    481 N.E.2d 664 (1985).
    Statutory Criteria
    Section 39.2 of the Act presently outlines nine criteria for
    site suitability, each of which must be satisfied
    (if applicable)
    if site approval is ‘to be granted.
    In establishing each of the
    criteria, the applicant’s burden of proof before the local
    authority
    is the preponderance of the evidence standard.
    Industrial Salvage
    v.
    County of Marion, PCB 83—173,
    59 PCB 233,
    235, 236, August
    2,
    1984.
    On appeal,
    the PCB must
    review each of
    the challenged criteria based upon the manifest weight of the
    evidence standard.
    See Waste Management
    of Illinois,
    Inc.
    v.
    IPCB,
    122 Ill.App.3d 639, 461 N.E.2d 542
    (Third District,
    1984).
    This means that the Board must affirm the decision of the
    local governing body unless that decision is clearly contrary to
    the manifest weight of the evidence,
    regardless of whether the
    local board might have reasonably reached a different
    conclusion.
    See E&E Hauling
    v.
    IPCB,
    116 Ill.App.3d
    586,
    451
    N.E.2d 555
    (2nd District 1983); City of Rockford
    v.
    IPCB and
    Frink’s
    Industrial Waste,
    125 Ill.App.3d 384,
    4&5 N.E.2d
    996 (2nd
    District 1984);
    Steinberg v.
    Petta, 139 Ill.App.3d 503,
    487
    N.E.2d 1064
    (1st District 1985); Willowbrook Motel
    v.
    PCB,
    135
    Ill.App.3d 343,
    491 N.E.2d 1032
    (1st District 1985); Fairview
    Area Citizens Task Force v. Village of Fairview, PCB 89—33, June
    22,
    1989.
    Jurisdiction
    The notice requirements of Section 39.2(b) are
    jurisdictional prerequisites
    to the local county board’s power
    to
    hear a landfill proposal.
    The lack of jurisdiction at the county
    board level made
    it unnecessary to review petitioners’
    other
    arguments
    in Kane County Defenders,
    Inc.
    v.
    Pollution Control
    Board,
    139 Ill.App.3d 588,
    487 N.E.2d 743 (2nd District,
    1985).
    In that case,
    failure to publish the appropriate newspaper notice
    14 days prior
    to the request for site approval resulted
    in the
    court’s yacating the county board’s decision and the PCB decision
    upholding
    it.
    The court applied the reasoning of Illinois Power
    Company v. Pollution Control Board,
    137 Ill.App.3d 499,
    484
    N.E.2d 898
    (4th District 1985), which found that the PCB’s
    failure
    to publish notice as required by Section 40(a) of the Act
    divested
    it of jurisdiction.
    The notice requirements of Section 39.2 are
    to be strictly
    construed as to timing,
    and even a one day deviation in the
    notice requirement renders the county without jurisdiction.
    121—49

    —4—
    Browning—Ferris Industries of Illinois,
    Inc.
    v.
    IPCB,
    162
    I11.App.3d 801,
    516 N.E.2d 804 (5th District 1987).
    DISCUSSION
    Petitioners argue that the County lacked jurisdiction to
    hear the application because the notice requirements of Section
    39.2(b)
    of the Act were not met.
    Section 39.2(b)
    of the Act
    provides:
    No later than 14 days prior
    to a request for
    location approval the applicant shall cause
    written notice of such request to be served
    either
    in person or by registered mail,
    return
    receipt
    requested,
    on the owners of all
    property within the subject area not solely
    owned by the applicant,
    and on the owners of
    all property within 250 feet in each direction
    of the lot line of the subject property, said
    owners being such persons or entities which
    appear from the authentic tax records of the
    County
    in which such facility is to be
    located; provided, that the number of all feet
    occupied by all public roads,
    streets, alleys
    and other public ways shall be excluded
    in
    computing the 250 feet requirements; provided
    further, that
    in no event shall this
    requirement exceed 400 feet,
    including public
    streets, alleys and other public ways.
    Petitioners assert that the Bishops
    failed to notify “the
    owners of all property within 250 feet in each direction of the
    lot line”.
    Specifically, petitioners assert that Marvin and
    Shirley Savage, who purchased their property from Anthony
    Lei9chuh on February
    28, 1989, were not notified.
    (Pet.
    Br.
    2).
    The Bishops
    refuted this assertion by pointing out that one
    of the notices was received by Anthony Leitschuh, who had been
    the owner
    of the parcel of land adjacent to the Bishops’
    property.
    (Resp.
    Br.
    p.
    2-3).
    Mr. Leitschuh’s name appeared in
    the “collector’s book”
    for the 1988
    taxes due and payable in
    1989.
    (Resp.
    Ex.
    1).
    The Bishops assert that as of May 7,
    1990,
    the collector’s book for the 1988 taxes due and payable in 1989
    was the most current
    record showing the owners’
    names and
    addresses.
    (Resp.
    Br.
    3).
    2
    Petitioners brief will be cited as “Pet.
    Br.
    Respondents brief will be cited as “Resp.
    Br.
    121—50

    —5—
    Petitioner presented several witnesses at the Board hearing
    who explained the tax cycle in Montgomery County.
    There are
    three cycles involved in the maintenance and processing of tax
    records in Montgomery County.
    (Pet.
    Br.
    3).
    The first cycle
    involves the Supervisor of Assessment.
    The Supervisor assists
    in
    valuation and compiles information which is logged into a
    computer system and manually entered
    in bound volumes.
    (Pet.
    Br.
    4).
    Cycle
    2 involves the County Clerk who extends the various
    assessment
    to each parcel of land.
    The third cycle
    is the actual
    mailing of bills and collection of taxes which is handled by the
    County Treasurer.
    (Pet.
    Br.
    4).
    Linda Bolton, who
    is an employee of the Supervisor of
    Assessments Office,
    testified that it
    is a part of her duties to
    update addresses and names on the tax rolls up to 48 hours prior
    to the tax rolls being sent out for billing purposes.
    (Tr. 53—
    54).
    Thus, an address or name change can be accomplished at
    almost any point
    in the three cycles.
    Ms. Bolton also testified that she had completed a change
    card for the Leitschuh/Savage property on March
    16,
    1989.
    (Tr.
    44).
    That card was also introduced into evidence.
    (Pet.
    Ex.
    4).
    The card indicates that
    it
    is a
    “Property Transfer Record”
    and that the property in the name of “Anthony Leitschuh”
    is
    changed to “Marvin Savage”
    for the tax year 1989 payable in
    1990.
    The change card is a record which
    is kept in the
    Supervisor of Assessment’s office.
    However, Ms. Bolton also
    testified that the aforementioned change was logged into the
    computer
    record on May 24,
    1989.
    (Tr.
    46).
    Petitioner also presented,
    as Exhibit
    I,
    a copy of the deed
    for the transfer of the property to Mr. and Mrs. Savage from Mr.
    Leitschuh.
    That deed indicates that it was recorded
    in Book 333
    at page 166 on February 2~,1989.
    Thus, almost one year prior
    to
    the preparation of the notice list by the Bishops, both the
    County Clerk’s office and the Supervisor of Assessments office
    had the change of ownership documented in their respective
    records.
    The Bishops included with the application for siting
    approval a list entitled “Property Owners Adjacent to Robert
    Bishop’s Property”.
    (CR 12).
    The list states that
    it
    was
    “o3btained
    from the Montgomery County Treasurer’s office May 7,
    1990.”
    (CR 12).
    Mr. Leitschuh is included on that list;
    the
    Savages are not.
    The Bishops further presented at hearing a copy
    of
    a page from the collector’s book for 1988 taxes due and
    payable
    in 1989.
    That listing also indicates that Mr. Leitschuh
    is the owner
    of the property.
    (Resp.
    Ex.
    1).
    In addition, the Bishops elicited testimony from the County
    Treasurer,
    Mr. Ron Jenkins, that
    it
    was his opinion that the
    collector’s book and the hard copy of the original tax bill were
    the “authentic tax record”.
    (Tr.
    99).
    Thus,
    the Bishops argue
    that the 1988 collector’s book was the authentic tax record
    in
    121—51

    —6—
    Montgomery County as of May 7, 1990 and the Treasurer’s office
    is
    the keeper of the “authentic tax records”.
    It should be noted that a reading of the testimony presented
    by Mr. Jenkins
    indicates that Mr. Jenkins may have been stating
    that the collector’s book for 1988 taxes due and payable
    in 1989
    was the authentic tax record for 1988.
    (Tr. 99—100).
    Mr.
    Jenkins admits there may be a difference between the listings
    in
    the 1988 collector’s book and the ownership as of May 7,
    1990.
    (Tr. 101).
    The Bishops did not present any evidence as to who had
    prepared the list of adjacent property owners filed with the
    application.
    (CR 12).
    In
    fact,
    Mr. Jenkins testified that the
    list was not prepared by either himself or his office.
    (Tr. 83—
    84).
    Petitioners point out
    in their brief that “had the
    respondents made inquiry of either the Supervisor of Assessments’
    Office or the County Clerk’s Office based upon examination of the
    tract
    index,
    information regarding the transfer of ownership
    could have readily been obtained.”
    (Pet.
    Br.
    6).
    The issue
    in this case hinges on the phrase
    in Section 39.2
    (b)
    of the Act
    “authentic tax record”.
    The Bishops,
    in their
    brief, point out that:
    This
    is not a case where the siting applicants
    failed to send notice,
    or where the timing or
    content of the notice was defective,
    or where
    the adjoining owner had no notice.
    Instead,
    the real issue here
    is whether the phrase
    authentic tax records’
    requires a siting
    applicant to look to sources other than a
    county treasurer’s records,
    in determining to
    whom notice should be sent.
    (Resp.
    Br.
    2).
    The Bishops argue that the only reasonable meaning that can
    be given to the phrase “authentic tax records”
    is “those records
    that must be maintained by the county treasurer, and which show
    the names and addresses of the recipients of the most
    recent real
    estate
    tax bills.”
    (Resp.
    Br.
    2).
    The petitioners, however, seem to be asserting that because
    the tax preparation
    in Montgomery County
    is a
    three cycle
    process, the applicant must check with all three offices
    to
    receive the “authentic tax record”.
    The petitioners
    in their
    brief state:
    Each phase
    or cycle
    is dependent upon the
    previous cycle
    for much or all of its
    information.
    (cite omitted)
    Information
    regarding transfers of property are updated
    121—52

    —7—
    continually by personnel of the Assessor’s
    Office even during cycles
    2 and 3
    notwithstanding the Assessor’s Office duties
    in cycle
    1 pertaining to evaluations having
    been completed.
    (Pet.
    Br.
    4—5).
    Both parties cite extensively to statutory and case law in
    support of their positions.
    Petitioners rely on the case law
    discussed above regarding jurisdiction as well as distinguishing
    this case from two previous Board decisions.
    Those two decisions
    are DiMaggio v. Solid Waste Agency of North Cook County,
    PCB 89—
    138,
    (January 11,
    1990)
    (DiMaggio)
    and Wabash
    & Lawrence Counties
    Taxpayers
    & Water Drinkers Association
    v. Wabash County, PCB 88—
    110,
    (May 25,
    1989)
    (Wabash).
    In distinguishing DiMaggio,
    petitioners point out that the Board relied on the County Clerk’s
    testimony that the Clerk was the keeper of the “authentic tax
    record”.
    (Pet.
    Br.
    10).
    In this case, according
    to the
    Petitioners, the testimony indicates that the tax cycle
    is a
    three step process.
    (Pet.
    Br.
    11).
    Petitioners state that
    “lilt
    has been established in the record that the authentic tax records
    of Montgomery County are maintained and compiled
    in a three stage
    process,
    involving three Montgomery County Offices having input
    into the process at each of
    the
    three cycles.”
    (Pet.
    Br.’ll).
    With regards to Wabash, petitioners state that:
    The opinion of the Pollution Control Board
    seems to indicate that the objection to
    jurisdiction of the county board was denied
    based upon petitioner’s failure to meet its
    burden in establishing the notice due to an
    adjoining landowner.
    This case
    is therefore
    distinguishable from the case at bar
    in that
    adequate testimony and exhibits were presented
    at hearing to establish that Marvin and
    Shirley Savage were the owners of
    the adjacent
    property.
    (Pet.
    Br.
    13).
    The Bishops also cite to DiMaggio and Wabash
    in support of
    their position.
    In discussing
    the Wabash case,
    the Bishops point
    out that the jurisdiction of Wabash County was challenged
    in
    three
    instances.
    The Bishops state that
    in two of the three
    instances:
    the Pollution Control Board looked to the
    records that showed who had received the tax
    bills.
    When the decision of the Pollutitn
    Control Board
    in that same case was reviewed
    and affirmed, the appellate court discussed
    the notice to Trimble, and stated that
    ‘only
    that heir was listed by name and address
    in
    121—53

    —8—
    the tax records to receive the tax statement.
    (cite omitted)’.
    (Resp.
    Br.
    9)
    As previously discussed,
    the Board relied on the County
    Clerk’s testimony
    in DiMaggio that the Clerk was the keeper of
    the “authentic tax record”.
    The Bishops seek to distinguish this
    case from DiMaggio by stating that:
    The Pollution Control Board’s opinion
    in the
    DiMaggio seems
    (sic)
    to be based on some
    procedures which are unique
    to Cook County or
    else based on erroneous testimony by an
    employee of the Cook County Clerk.
    (Resp.
    Br.
    9).
    The Bishops also cite
    to several portions of the Revenue Act
    in support of their position that the treasurer is the keeper of
    the “authentic
    tax records”.
    The specific portions
    of the
    Revenue Act cited are Ill. Rev. Stat.
    1989,
    ch.
    120,
    pars.
    657,
    671, 671a,
    677,
    688 and 704.
    In summary,
    those sections
    of
    the
    Revenue Act contain language which refers to the treasurer as
    the
    county collector and to specific duties of the collector.
    The
    duties of the county collector include requiring identification
    of a taxpayer seeking to change the address where a tax bill
    is
    sent, recording payment “in his book”
    (Resp Br.
    7), and receipt
    of the collector’s book from the county clerk.
    The issue of what constitutes proper notice under Section
    39.2(b)
    is not a new one.
    In the DiMaggio case,
    the Board stated
    that:
    “The statutory burden
    is not
    to identify and notify every
    actual current owner,
    although ideally this would be achieved.”
    (DiMaggio,
    p.
    8).
    The Board,
    in DiMaggio, declined to accept
    the
    petitioner’s definition of “authentic
    tax records” which would
    have defined “those records as those which
    ‘include,
    but are not
    limited to,
    those records which are required or allowed
    to be
    kept by the Revenue Act’.”
    (DiMaggio p.
    7—8).
    Rather,
    the Board
    relied on testimony by the County Clerk stating that the Clerk’s
    office was the keeper of
    the “authentic tax records”.
    The
    reliance on the County Clerk’s testimony, is supported by the
    Appellate court which has held that:
    an interpretation of a statute or ordinance
    made by the agency or body charged with
    administering the statute constitutes an
    informed source of guidance for ascertaining
    the intent of the lawmaking body.
    (Katz
    v.
    City of Chicago,
    177 App.3d
    305,
    532 N.E.2d
    322
    (1st District
    1988)).”
    (DiMaggio p.~8).
    In the Wabash case, the Board
    found that notice to named
    party on the “authentic tax records” was sufficient pursuant of
    Section 39.2(b)
    of
    the Act.
    It should be noted that
    the Bishops
    121—54

    —9—
    assertion that the Board looked to “who had received the tax
    bills”
    (Resp.
    Br.
    9) does not fully delineate the Board’s
    finding.
    The persons who received notice in Wabash were the
    persons listed on the tax records.
    The fact that
    there were
    other owners not listed on the tax records did not render the
    notice improper
    in Wabash.
    In the case at bar, the Board
    is guided by its prior
    decisions.
    However, unlike the DiMaggio case where the
    statement, made by a county official,
    as to who maintained the
    “authentic tax records” was made by the Clerk’s office, here two
    county officials offer opinions as to what constitutes the
    “authentic tax records”.
    Ms. Bolton,
    of the Supervisor of
    Assessments office, testified as follows:
    Q.
    (Mr. Verticchio)
    If
    I would ask you to
    find the authentic tax records of an owner of
    a parcel of property where would you look?
    A.
    (Ms.
    Bolton)
    If you wanted the most recent
    ownership,
    I would suggest that you would go
    to the County Clerk’s Office because that
    is
    where the recording of information
    is
    available first.
    (Tr. 37).
    Ms. Bolton also testified that
    in her opinion the owners of the
    property based on “authentic tax records” as of May 7,
    1990 were
    Shirley and Marvin Savage.
    (Tr.
    47).
    As previously noted,
    the
    Treasurer,
    Mr. Jenkins,
    testified that the “authentic tax
    records” were the collector’s book;
    however, the Board believes
    Mr. Jenkins
    is referring to the 1988 “authentic tax records” and
    not the “authentic tax records” as of May 7, 1990.
    Thus,
    the
    Board must examine other portions of the record to determine
    whether the Bishops compiled its list of property owners
    from the
    “authentic tax records”.
    The Bishops have not presented any evidence as to who or how
    the list of property owners was gathered except
    to show that
    it
    correlates with the 1988 collector’s book.
    The list was
    not
    prepared by the Treasurer’s office;
    it
    is not clear that the
    Treasurer believed that the 1988 collector’s book was the
    “authentic tax records”
    as of May 7, 1990.
    In
    addition,
    there
    is ample evidence that had the applicant
    checked with the County Clerk’s office or the Supervisor
    of
    Assessments’
    office,
    the owners listed
    for the parcel of land
    would have been Mr. and Mrs. Savage.
    The Board does not accept petitioners’ inter~retationthat
    the “authentic tax records”
    in Montgomery County are the records
    maintained by all three County Offices.
    Such a result would
    require an applicant to check with each office
    in the County and
    would
    in effect require an applicant to perform a title
    search.
    121—55

    —10—
    That result would clearly be beyond the plain language of Section
    39.2(b)
    and this
    is a result with which the Board has not found
    favor.
    As the Board stated in DiMaggio:
    The Board finds
    that Petitioners’ assertion
    that additional records should be searched is
    not in keeping with the straightforward,
    statutory directive concerning notice.
    The
    statute does not require searches of records
    from the treasurer’s and assessor’s offices,
    but,
    rather, the authentic tax records which,
    as noted, are held by the county clerk.
    (DiMaggio p.
    8—9).
    Conversely,
    the Board is also reluctant to limit the meaning
    of the phrase “authentic tax records”
    to the collector’s
    book,
    kept by the treasurer,
    which appears to be the Bishops’
    view.
    Collector’s books are completed prior
    to the tax bills actually
    being sent in any given year.
    The books are compiled each year
    and
    a previous year’s books are not corrected unless there
    is an
    error
    in where
    a
    tax bill
    is sent.
    Thus,
    limiting “authen~tictax
    records” to the collector’s book would mean that even in counties
    where a more up to date record is available on computer or other
    form,
    an applicant would not need to consult this more up to date
    record.
    It should be noted that
    it
    is the County Clerk’s Office
    which is required by the Revenue Act to prepare and certify the
    collector’s book,
    not the Treasurer.
    “The county clerk shall,
    annually, make out for the use of collectors,
    in books to be
    furnished by the county, correct lists of taxable property,
    as
    assessed and equalized.”
    (Ill. Rev.
    Stat.
    1989,
    ch.
    120, par.
    639).
    The Revenue Act also states that “the county clerk
    shall
    deliver all such collector’s books
    to the county collector of
    such county, having annexed to each of such books a warrant under
    the signature and official seal of the county clerk,
    commanding
    such county collector
    to collect from several persons named in
    such books,
    the several sums of taxes therein charged opposite
    their respective names.”
    (Ill.
    Rev.
    Stat.
    1989,
    ch.
    120,
    par.
    688).
    Thus, the Revenue Act clearly establishes the county clerk
    as the officer who prepares the collector’s book.
    Therefore,
    the
    county clerk
    is the appropriate official
    to prepare the
    “authentic tax records”.
    Had the list titled “Property Owners Adjacent
    to Robert
    Bishop Property”
    (CR 12)
    been prepared by the Treasurer, or had
    the Bishops presented evidence which indicated that a County
    official had represented to them on May
    7,
    1990, that the 1988
    collector’s book was the “authentic tax records”,- the Board may
    have been persuaded that the list of owners was from the
    “authentic tax records”.
    At minimum,
    the Board would have
    considered the reliance the applicant had placed on the county
    officials’
    statements.
    However,
    there
    is no such evidence.
    In
    121—56

    —11—
    fact,
    the Bishops presented no evidence establishing how the
    notice list was prepared.
    In fact, there is testimony that
    contradicts the proposition that the collector’s book constitutes
    the “authentic tax records”.
    Therefore, the Board finds that the
    applicant did not properly serve notice “on the owners of all
    property within 250 feet” of the Bishops’ property as appears
    from the “authentic tax records”.
    In DiMaggio, the Board held that the county clerk was the
    keeper of the “authentic tax record”.
    In this case,
    the county
    clerk again
    is the keeper of the “authentic
    tax record”,
    regardless of which county official may be utilizing
    it at
    various times.
    It
    is the record maintained by the county clerk
    which contains the most up to date tax listing.
    The Board finds
    no evidence
    to the contrary,
    in this case.
    Finally, with regards to the notice requirements of Section
    39.2(b)
    of the Act, the Board will address the arguments put
    forward by the Bishops that the notice was sent to the correct
    address and that Mr. Leitschuh told the Savages that he had
    received the notice.
    Thus,
    according to the Bishops,
    the notice
    was sufficient.
    (Resp.
    Br.
    11).
    The return receipt clearly
    indicates that Mr. Leitschuh was the recipient of the notice.
    Section 39.2(b)
    clearly requires two types of notice.
    One by
    publication and one by written notice to owners of property
    listed on the
    “authentic tax records”.
    Mr. Leitschuh was not the
    owner listed on the “authentic tax records”.
    The Savages were
    listed on the “authentic
    tax record”.
    The Savages did not
    receive written notice.
    Sending notice
    to the wrong person at
    the correct address
    is not sufficient.
    The Savages did not
    receive the notice required by Section 39.2(b).
    In making its determination today,
    the Board notes that the
    Appellate Courts have co~~trued the notice requirements
    of
    Section 39.2(b) very strictly.
    Even a slight deviation has
    resulted in the court ruling that the local board lacked
    jurisdiction.
    (See Browning—Ferris Industries
    of
    Illinois,
    Inc.
    v.
    IPCB,
    162 Ill.App.3d 801,
    516 N.E.2nd 804
    (5th District)).
    Therefore,
    the Board
    is bound by those Appellate Court decisions
    to also strictly construe the notice requirements
    of Section
    39.2(b).
    We recognize that such strict construction may be
    argued as elevating form over substance, particularly where a
    procedural “slip—up” results
    in no prejudice
    in a particular
    case.
    In so saying, however,
    we are not suggesting
    that the
    circumstances here would or would not have had a different
    outcome under
    a less strict construction.
    The remaining issues presented in this appeal regarding
    criteria
    2 and
    6 were not argued by the parties.
    Both parties
    rested on the record.
    Due to the Board’s finding regarding
    jurisdiction, the Board will
    not rule on the remaining issues.
    The Board finds
    that the applicant’s notice,
    required by
    Section 39.2(b) of the Act,
    to owners of property
    within 250 feet
    121—57

    —12—
    of the proposed site was insufficient.
    The Bishops failed to
    provid~enotice to Marvin and Shirley Savage who were the owners
    of prci~pertywithin 250 feet and who were listed on the “authentic
    tax re~cords”of Montgomery County.
    Therefore, the Board vacates
    the th~cisionof the Montgomery County Board of Supervisors as the
    county lacked jurisdiction to hear the application.
    ORDER
    The Board finds that the Montogomery County Board of Supervisors
    1ackec~jurisdiction to hear the application for landfill siting,
    becau~ethe applicant failed to provide notice to property owners
    withiin 250 feet,
    as listed on the County’s “authentic tax
    recorc~s.” Therefore, the decision of the Montgomery County Board
    of Supervisors approving the landfill siting application is
    vacat~ed.
    ~T
    IS SO ORDERED.
    ~.
    Flemal and J. Theodore Meyer concurred.
    ~Section 41 of the Environmental Protection Act provides for
    appeal of final Board Orders within
    35 days.
    (Ill. Rev.
    Stat.
    1989,
    ch. l1l~-,par.
    1041)
    The Rules of the Supreme Court of
    Illinois establish filing requirements.
    ~1,Dorothy M. Gunn,
    Clerk of the Illinois Pollution Control
    Board, hereby certify that the above Opinjon and Order was
    adopted on the
    J/tZ
    day of
    ___________________,
    1991,
    by a
    vote
    ‘~f
    7 —O
    .
    :ion Control Board
    Illinois Pol.
    12 1—58

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