ILLINOIS POLLUTION CONTROL BOARD
    October 24, 1985
    PEOPLE OF THE STATE OF ILLINOIS,
    )
    )
    v.
    )
    PCB 83—219
    )
    COMMONWEALTH EDISON COMPANY,
    )
    (Certification No. 21RA—ILL—
    WPC—82—17)
    OPINION AND ORDER OF THE
    BOARD
    (by
    1. Anderson):
    This matter comes before the Board on remand from the
    Circuit Court of Cook County (No. 83—L—53339) ot
    the
    tax
    decertification of the Byron Waste Water Treatment Plant owned by
    Commonwealth Edison Company (“Edison’).
    By way of post—hearing
    brief filed on August 9, 1985 in this matter, Edison states that
    the Byron Plant should be decertified (assuming that the Board
    does not conclude that the Revenue Act is unconstitutional).
    (Edison Brief at 4).
    The Attorney General,
    in a brief filed
    August 22, 1985, also agrees that this facility should be
    decertified.
    (A.G. Brief at 7).
    The Board wishes to reiterate
    •its position as stated in its
    order of December 28, 1983 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.’
    However, the Board does find that the Byron waste— water
    treatment plant falls within subparagraph 502a—2(aflii) of the
    Illinois Revenue Act of 1939,
    as amended, as ‘treating wastewater
    produced by the nuclear generation of electric powet.’
    Inasmuch
    as Edison has agreed to the decertification of the Byron Plant,
    the Board will revokes Tax Certification No. 21RA—ILL—WPC—82—17
    issued for this facility.
    This Opinion constitutes the Board’s findings of fact and
    conclusions of law in this matter.
    ORDER
    Tax Certification No. 21RA—ILL—WPC—82—l7 is hereby revoked.
    IT IS SO ORDERED.
    66-141
    —2—
    13.
    S.
    Forcade
    arid J.
    T. Meyer concurred.
    I,
    Dorothy M,
    Gunn, Clerk of
    the
    Illinois
    Po~~on
    Control
    Bo~iri,
    hereby
    certify
    that
    the
    above,
    Opinion
    an~1Ord~r
    ~i~iis
    ~~dopted
    on
    the
    ~
    day
    of
    ~
    ,
    ~9$35,
    b~ ~
    ot
    ~-c~
    Dorothy
    M~Gum,
    Clerk
    Illinois
    Pollution
    Control
    ~
    66~142

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