ILL:Noxs POLLU~1WC NIB L BOAR.)

December

28, s983

PEOPLE OF THE STATE OF ILLL4OIS

)

)

v

PCB 83—192

OWENS

—

‘LLINOIS

)

(Certificatton Na.

1RA~tLj

tPC

76-1.’

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the Illinois

.tt:cttion under this

The

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at the ‘otlutio

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hearings

were

scheduled if the B a I ze

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bearing and a short

statemen

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pr -~r

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12:00

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in

this

at’cx

‘ii

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ftc.4

ta

on

behalf

of

the

Peootc

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Owens

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to

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the

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case involved

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v

La

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‘

.

.‘

osctesthatpower

‘i’-sng

Davis,

athoagi-thereis

o

tia

the

cr

t

eve

the

Board

w

ad

C-.

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a

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It

The

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adjudic.ati. r t

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B

legislati

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Santa

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oot

i

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---

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.

Therefore, the Board finds that the facility which is the sub-

ject

of

this

certification

falls

within

subparagraph

(c)

of

para-

graph

502a—2 of the Illinois Revenue Act of 1939, as amended.

This Opinion constitutes the Board’s findings of fact and

conclusions of law in

this matter.

ORDER

Tax Certification No. 21RA—ILL—WPC—78—19 issued to Owens

—

Illinois is hereby revoked.

IT IS SO ORDERED.

I, thristan L.

t4offett, Clerk of the Illinois Pollution

Control

Board,

hereby

ce3~fy that

the

above

Opinion

and

Order

was

adopted

on

the

23

day of

~

,

1983

byavoteof

7...si

Illinois Pollution Contol Board

55-367