ILLINOIS POLLUTION CONTROL BOARD

December 28,

1983

PEOPLE

OF

THE

STATE

OF

ILLINOIS

PCB

83—184

CENTRAL ILLINOIS LIGHT COMPANY

E.D.

EDWARDS

STATION

i

-~,....L.

-~

4—~-~M

t.7~

1

~

I

~

~

~

£

L

~i-

L

~..

~

a

L

~

LNO

,

~

V

~_

~

~L

p

Revocation

of

Tax

Certification,

JOHN VAN VRANKEN AND BARBARA

A~ CHASNOFF,

ASSISTANT

ATTORNEYS

GENERAL

ON

BEHALF OF

PETITIONER;

AND

WILLIAM M~

SHAY AND WILLIAM

L. KASLEY APPEARED ON

BEHALF

OF

RESPONDENT,

OPINION AND

ORDER OF

THE BOARD

(By 3.

Theodore

Meyer):

This matter comes

before the Board upon

a

Proposal to Revoke

Tax Certification adopted by

the Board on

December

6,

1983.

Recently enacted Public Act

(P~A~)

83~0883, which became

effective on September

9,

1983,

amends the definition

of

“Pollution Control Facility” as

contained in

Section 21a—2 of

the Illinois Revenue

Act of

1939 (Ill~Rev,

Stat.

Ch, 120, par.

502a-2)

in the following

manner:

“Fo~j~urj~osesofassessmentsmadeafterJanuary1,1983,

“pollutioncontrolfacilities”shallnotinclude,however,

a

)anj~~ystem, method, constructi on, device

or~~i

ance

~

~

~

pr1ma~yjp~seof(i)e1irninati~,

contain

i~,preventin~or_reduç3~_radioactive_cont

arni-

nantsorener~y

~

1arg~diarneter

~

es

i~pin~s~stems

used_to

remove

and~

rse

heat

from

water_involved

in

the

nuc

lear

~enerationofelectrp~wer,orc)anj~en~,

construction,

dcvicc

or

aj2~4~nce~ur

tenant

thereto

L

~peratedbyan~personotherthanaunit

of

ernment,

whether within or

outside

of

the

territorial_boundaries

of~~err~

f~~j~osalor

treatment.

The

Pollution

Control

Board

shal

1

revoke

an~pr

icr

certification

in

con

f1

ict

with

this

amendator~act

of

1983_before January

1, 1984~”

55-353

---

Pursuant to

this statutory directive,

the

Board

reviewed

Pollution

Contol Facility

Certifications and

Applications

for

Certification

which

were

referred

to

the

Board

by

the

Illinois

Environmental

Protection Agency

for

decertification

under this

1anguage~

On the basis

of this information

the Board

proposed

to revoke

the tax certificate

held by Central

Illinois

Light

Company

(CILCO)~

The

Board

believed

this

certification

fell

within

subparagraph

(c) of paragraph

502a-2

of the

Illinois

Revenue Act

of 1939, as amended,

The

Board

provided an opportunity for

a

hearing

to present

contrary facts

on this matter on December

20,

1983

at

9:00 a.m.

at the

Pollution

Control

Board

Offices,

Such

hearings

were

scheduled

if

the Board

received

a

request

for

hearing,

and a

short

statement

of the facts

to be presented at

hearing,

no

later than

12:00

noon

on

December

19,

1983~

CILCO

filed

a

request

for

hearing

and

the

required

factual

statement

on

December

19,

1983~

At

hearing

CILCO

presented

testimony

con-

cerning

the

sewage

treatment

system

and

chemical

processing

equipment

which

were

originally

included

in

Certificate

No.

W6816—1.

CILCO

is

a

public

utility

within

the

meaning

of

An Act

Concerning

Public

Utilities,

Laws

of

Illinois

1921,

p.

702,

Ill.

Rev. State

ch.

111—2/3,

par~

I

at,

sg~.

In 1968

it

was

granted

a tax certificate for

the

septic

system

and

chemical

processing

equipment

operated

in

conjunction

with

its power

generating

station,

The

combined

cash

value

of

these

systems

was

estimated

at

that

time

to

be

$43,2i9~33.

At

hearing,

CILCO~s

witness

testified

that

the

septic

system

was

retired

on

December

16,

1980~

(R~35)

Petitioner’s

Exhibit

C in-

dicates

that the

system

was

filled

with

sand

and

therefore

cannot

he

put

back

into

service,

Testimony

was

also

offered

describ-

ing the

chemical

processing

equipment

as

a

wastewater

neutralization

system

involved

with

the

make-up

water

for

three

boilers.

(R.35).

Twice CILCO asserted

its

belief

that

this

system

is not

related

to

sewage

treatment or

disposaL

(R.

36,

38),

In lieu

of

briefs,

the

Attorney

General

and

CILCO

filed a

~oint

stipulation

that

this

tax

certificate

should

be

revised

to

include only

the

remaining

chemical

processing

equipment

since

these do not

relate

to

any

of

the

purposes

stated

in P,A.

83—0883

and the

septic system was no longer

operative,

The value

of

the

septic

system

alone

was

set

at

$24,745~00

of

the

total

$43,219.33

originally

claimed

in

1968.

The Board

finds,

in

accordance

with

the

parties~

stipulation,

that this

tax

certificate

should be revised

since the

septic

system

originally included has

been retired,

Further

it

finds

that the

remaining chemical

processing equipment

does

not fall

within

paragraph 502a—2(c)

of

the Revenue Act,

and

that

it

should remain

certified,

55-354

---

*3-.

This

Opinion

and

Order

constitutes

the

Board’s

findings

of

fact

and

conclusions

of

law

in

this

ORDER

Tax Certification No,

W6816-.1

issued to

Central Illinois

Light Company is hereby revised to include only the chemical

processing equipment described in the Tax Certificate issued on

March 29,

1968 at a value of

$18,474.33.

IT IS

SO ORDERED.

I, Christan L. Moffett,

Clerk of the

Illinois Pollution

Control Board, hereby certify

that the

above Opinion

and Order

was adopted on the

~

day of

~

by a vote of

Christan

L, Moffett,

Cler~/Y

Illinois Pollution

Contol’.~oard