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

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