ILLINOIS POLLUTION CONTROL BOARD
    October 24, 1985
    PEOPLE OF THE STATE OF ILLINOIS,
    v.
    )
    PCB 83—223
    COMMONWEALTH EDISON COMPANY,
    (Certification No. 21RA—ILL—
    WPC-83—35)
    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) of the tax
    decertification of the Dresden Sewage Treatment Plant No. 2. In
    the hearing held in this matter in 1983, Commonwealth Edison
    Company (“Edison’) admitted that this facility fell within par.
    502a—2(c) of the Illinois Revenue Act of 1939 (Ill. Rev. Stat.
    1983, ch. 120, par. 502a—2(c) as a ‘device
    . . .
    for sewage
    disposal or treatment.” However, Edison reserved objections to
    decertification of this facility based on procedural infirmities
    and constitutional grounds. The procedural infirmities have been
    cured by rehearing in this matter. As to the constitutional
    objections, the Board wishes to reiterate the 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
    conclusions of law in this matter. The Board will therefore
    revoke this certification.
    ORDER
    The Board hereby revokes Tax Certification No. 21RA-ILL—WPC-
    83—35.
    IT IS SO ORDERED.
    B. S. Forcade and 7. T. Meyer concurred.
    66-161
    I, Dorothy M~ Gunn, Clerk of the Illinois PoflutLon Control
    Board, hereby certify that the above Opinion and Or~1~was
    adopted on the
    ~
    day of
    ____~~T~~,
    1985, by ~
    vote of
    _____
    ~
    Dorothy M, G~7~ierk
    Illinois Pollution Control Board
    66-162

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