ILLINOIS POLLUTION CONTROL BOARD
July 11, 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 not certify 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)). The Agency filed the recommendation under Part
125 of the Board’s procedural rules (35 Ill. Adm. Code 125).
1
Specifically, the Agency recommends that the Board deny a tax certificate for Aux
Sable’s “noise pollution control equipment,” which is part of Aux Sable’s facility located at
Quarter 22, Township 34N, Range 8E, on East U.S. Route 6 in Morris, Grundy County.
Agency Rec. at 1, Exhibit A.
The Agency states that “the definition of a pollution control
facility at Section 125.200(a)(1) does not include noise pollution.” Agency Rec. at 2.
See
35
Ill. Adm. Code 125.200(a)(1).
On March 21, 2002, the Board opened this docket to allow Aux Sable to contest the
Agency’s recommendation. Aux Sable failed to timely file a petition to contest.
See
35 Ill.
Adm. Code 125.206(a). Accordingly, based on the Agency’s recommendation, the Board
denies tax certification for Aux Sable’s noise pollution control equipment.
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
1 The Agency’s recommendation is cited as “Agency Rec. at _.”
2
order. 415 ILCS 5/41(a) (2000);
see also
35 Ill. 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 Ill. 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 Ill.
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 July 11, 2002, by a vote of 5-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
