ILLINOIS POLLUTION CONTROL BOARD
October
24,
1985
PEOPLE OF THE STATE OF ILLINOIS,
v.
)
PCB 83—218
COt4MONWEALTH E~D1SONCOMPANY,
(Certification No.
21RA—ILL—
~PC—82—16)
OPINION
AND
ORDER OF THE BOARD
(by
3.
Anderson):
This matter
comes before
the Board on remand from the
Circuit Court of Cook County
(No. 83—L-53339)
of the revocation
of tax certification for the Byron Cooling Tower
#2 owned by
Commonwealth
Edison Company (“Edison”).
On December
28,
1983
the
Board determined that Public Act
(P,A.)
83—0883 required
decertification
of
this
facility.
The Circuit Court vacated
the
decertification and remanded
the matter
to the Board
for further
hearing on
the basis of
1)
the inadequate notice
to Edison
of
the initial decertification hearing and
2)
the insufficiency in
the
record
as to why cooling ponds and
towers were
found
to
be
within
the purview of the Illinois Revenue Act of
1939
(the
“Revenue Act”)
(Ill,
Rev.
Stat.
1985,
ch.
120, par.
502a—2).
A public hearing was held on July 12,
1985 in Morris,
Illinois.
Briefs were submitted by Edison on August
9, 1985 and
by the Attorney General
for the State on August 22,
1985.
Edison
waived
its right
to file
a reply brief by letter dated August
29,
1985.
P.A.
83—0883, effective on September
9, 1983, amends
the
definition of
a “Pollution Control Facility” as contained in the
Revenue Act as follows:
For purposes of assessments made after January
1,
1983,
“pollution control facilitiesu shall not
include, however,
a)
any system,
method,
construction, device,
or appliance appurtenant
thereto, designed, constructed,
installed or
operated
for
the primary purpose of
(1)
eliminating, containing, preventing or reducing
radioactive contaminants or energy,
or
(ii)
treating wastewater produced by the nuclear
generation of electric power;
b) any large diameter
pipes or piping systems used
to remove and disperse
heat from water involved
in the nuclear generation
of electric power;
or
c) any equipment,
construction, device or
appliance appurtenant
thereto, operated by any person other
than
a unit
of government whether within
or
outside of the
territorial
boundaries
of
a unit of local
government,
for sewage disposal or treatment.
—2—
The Pollution Control Board shall revoke any prior
certification in conflict with this amendatory act
of 1983 before January 1, 1984.
Pursuant to this statutory directive,
the Board reviewed the
tax certification of the Byron Cooling Tower #2 and decertified
it on two grounds.
Subparagraph (a) (i)
In its December 28, 1983 opinion in this matter, the Board
determined that cooling ponds and cooling towers should be
decertified under the provisions of par. 502a—2(a)(i) as
‘device(s
constructed
.
.
.
or operated for the primary purpose
of
.
.
.
reducing radioactive contaminants or energy.’
To reach
this result,
the Board first determined that this provision
applied to all types of energy and not just radioactive energy.
The Board then concluded that because cooling ponds and towers
are primarily employed to reduce thermal energy (heat) by
dissipating it to the atmosphere, they fell within the purview of
subparagraph (a)(i).
Edison argues that this interpretation is at odds with
common English usage which ‘requires that the adjective
‘radioactive’ modify both parts of the compound noun
‘contaminents
sic
or energy”.
(Edison Brief at 8).
Thus,
according to Edison, subparagraph (a)(i) applies only to devices
which reduce radioactive energy or radioactive contaminants, a
function which cooling ponds and towers do not perform.
The Attorney General, although stating that several
interpretations are possible, basically agrees that ‘common usage
and accepted grammatical structure would imply that the adjective
‘radioactive’ would modify both following
nouns.’
(A.G. Brief
at 8).
The
Board
has reconsidered its interpretation of
subparagraph (a)(i)
and
finds that this provision should not
apply to the Byron Cooling Tower #2.
The Board agrees that this
outcome is supported by the grammatical structure of the
provision which indicates that the legislature intended only to
encompass devices which contain or reduce radioactivity.
Moreover, as Edison argues, to find otherwise would be to render
a portion of this enactment superfluous, specifically
subparagraph (b).
Subparagraph (b) provides for decertification
of ‘any large diameter pipes or piping systems used to remove and
disperse heat from water involved in the nuclear generation of
electric power.’
If subparagraph (a)(i) was also construed to
apply to all devices which reduce thermal energy, then the more
specific provision concerning piping systems which disperse heat
would be reduced to a redundancy.
Such a construction would
violate the presumption against the placement of superfluous
provisions in a statute by the legislature.
68-134
In
its previous determination, the Board also found
that
subparagraph
(a)(ii)
required decertification of the Byron
Cooling Tower
~l.
This provision applies to any “device
constructed
.
or operated
for
the primary purpose
of treating
wastewater produced by the nuclear generation of electric
power.”
The Board determined that cooling ponds and towers were
wastewater
treatment facilities since
1)
the thermal alteration
of water constituted pollution and
2)
the ponds
and towers were
constructed
to remove the “contaminant
of ~heat’”,
(Op.
at
2—3).
Both Edison and the Attorney General disagree with
this
reasoning.
Edison argues that “wastewater”
treatment facilities
are considered by
the industry to
be only those facilities which
treat water
containing chemical contaminants and
suspended
substances.
Since
the only function of cooling ponds
and
towers
is
to dissipate heat,
industry does not consider them as
“wastewater” treatment facilities,
Edison presented industry
witnesses
at hearing to support this interpretation;
these
witnesses were uncontradicted
(R.
at 40—41,54),
In
fact,
the
Attorney General submits that “it would seem that the Legislature
intended
to have wastewater
interpreted as defined by the
industry rather
than using
a broader
generic definition”.
(A.G.
Brief
at 9),
Although upon reconsideration,
the Board concurs with
the
outcome
as urged by Edison
and the Attorney General, the Board
does not agree that the legislature
intended industry~s
interpretation of wastewater
to be controlling.
Rather,
the
Board
finds that the proper interpretation of these
terms can be
determined
by reference
to the Revenue Act and the Environmental
Protection Act.
Under
the express terms
of P.A.
83—0883, the definition of
water pollution as given in the Environmental Protection Act
governs whether
a device qualifies as
a pollution control
facility entitled
to tax certification,
The Environmental
Protection Act defines water pollution
as the “alteration
of the
physical,
thermal,
chemical, biological or radioactive properties
of any waters of
the State,
or
.
.
.
discharge of any contaminant
Ill, Rev.
Stat. 1985,
ch.
llll/~ par.
1003
(nn)
(emphasis added).
A contaminant
is “any solid, liquid or gaseous
matter,
any odor,
or any~f12f enery
from whatever source.”
Id, par.
1003(d)
(emphasis added).
Clearly, under
these
definitions,
the water received
for
cooling by the Byron Cooling
Tower
is contaminated with heat~ However,
it does not thereby
follow that the thermally polluted pondwater also constitutes
“wastewater,”
This
is because not all contaminants
are
wastes.
“Wastes”
as
a class
are limited to substances,
specifically
“garbage,
sludge
.
or other discarded material,
including
solid,
liquid, semisolid,
or contained gaseous material
.
.
.
.“
Id.
par.
1003(11).
“Contaminants”,
however,
include odors
and energy
in addition
to substances.
The Board~swater pollution regulations also reflect
this
dichotomy.
Thus,
“pollutants” constitute the broader
class
comprised
of
“sewage,
garbage,
.
,
.
chemical wastes,
biological
materials,
radioactive
materials,
and
heat
,
,“
35
Ill.
~dm, Code 301.340,
By contrast,
“wastewater”
is more narrowly
confined
to water polluted by substances:
“sewage,
industrial
waste,
or other waste
.
“
Specifically, industrial wastes
are “any solid,
liquid or gaseous wastes resulting from any
process
of industry
.
.“
and “other wastes” includes only
“garbage,
refuse
and all other substances
,
whose
discharge would cause water pollution
.
.
.
.“
35
111.
Adm,
Code
301.425,
301.285 and 301.330.
Thus,
by definition,
“wastewater” contains
a foreign
substance whether
qas,
liquid
or
solid.
The pollutant “heat”
is
a mai~1iT~Itationof energy,
not
a substance.
Thus,
thermally
polluted water
is
not
“wastewater” unless it also contains a
foreign gas,
liquid,
or
solid.
Since
the Byron Cooling Tower
#2
does
not
treat
any
foreign
substances
but only the contaminant
heat,
it cannot be said to be
a wastewater treatment facility.
This result
is
also supported by reference to
the statutory
maxim “Expressio unius
est
exclusio alterius”.
This
rule
provides
that the legislature~sexpression of one thing or one
mode of action
in an enactment, excludes any other,
Thus,
the
specific decertification of one type of heat dissipation device
(diffuser pipes)
in subparagraph
(b)
implies
that the
decertification of other heat dissipation devices
(towers and
ponds) was not intended,
This
is
so even though towers and ponds
were not specifically excluded,
See,
2
A.
Sutherland,
Statutory
Construction par.
47.23
(4th ed, 19T4).
Thus upon reconsideration,
the Board
finds that the tax
certification for the Byron Cooling Tower
#2 should
be
reinstated.
Finally,
the Board wishes
to mention Ediso&s argument that
if
its
cooling
ponds
and towers are decertified,
then the Revenue
Act would be unconstitutional,
Because
the Board has determined
that
the tax certification should be reinstated,
this claim need
not
be reached,
However,
the Board wishes
to reiterate
its
position stated
in its December 28,
1983 Opinion in this matter:
“The Board does not find this to be an appropriate
case for adjudication by the
Board
of
the
constitutionality of this legislative enactment,
The arguments accepted by the Board
in Santa
Fe
supporting
its resolution of
a constitutional
challenge to an enactment altering the enforcement
mechanism of the Environmental Protection Act are
inapplicable here.
They do not persuade the Board
that it should enter
the arena of taxation law to
consider the constitutionality of
a tax benefit
provision of the Revenue Act.”
This Opinion constitutes
the Board’s findings of
fact and
in
the matter.
ORDER
Tax Certification No. 2lRA—ILL—~PC—82—l6 issued
to
Commonwealth Ihison Company
is hereby reinstated.
IT
IS
SO ORDERED,
B.
S.
Forcade and
J.
T. Meyer
concurred.
I,
Dorothy
M.
Gunn,
Clerk of the Illinois Pollution Control
Board,
hereby certify that the above Opinion and Order was
adopted on
the
c2?4/~Z
day of
___________________,
1985, by a
vote of
~7—o
Dorothy M.
Gunn, Clerk
Illinois Pollution Control Board
66437