ILLINOIS POLLUTION CONTROL BOARD

December

28,

1983

PEOPLE

OF

TUE

STATE

OF

ILLINOIS

v~

PCB

83~2O5

PARK

FOREST

SOUTH

UTILITY

CO~

(Certificat.ion

No

21RA~ILL—WPC~79~01)

Revocation

of

Tax

OPINION

AND

ORDER

OF

THE

BOARD

(by

J.

D,

Dumelle):

This

matter

comes

before

the

Board

upon

a Proposal to

Revoke

Tax Certification adopted by the Board on December

6,

1983.

Park

Forest South Untility Co~ (Park Forest South)

filed a brief

opposing

the revocation on December 19,

1983.

Nearing was held

on

December 20,

1983,

at which only the People of the State

of

Illinois

(People) presented evidence~

The People

filed a response

to Park

Forest South~sbrief on December

27,

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~2of

the Illinois Revenue Act of 1939 (IlL Rev~ Stat~ Ch,

120, par.

502a~2) in the following manner~

“pollution control facilities” shall not include, however,

a

)

i~sj

stem,

method, construct ion

,

device

or

~ppliance

ap~rtenanttheretodesi~ned,constructed,installedor

~era±edforthe~prima~y2urposeof(i)eliminati~,

0iJiLl2~e

Veflt~jOrIduo1d1Oac1VecantaJn1~

rants

or

energy,

or

(

ii) treatin

swte

roduced

bythenuclEar~generaWionofelectric~ower;b)any

Iardiameter~ppesorj~i~ingsj~temsused

to

remove

rat ion

of

dec

tric

w.

r;

or

ci

~py

ec g4~m

ent

construction,deviceoraj~pIiancea~urtenantthereto,

o~eratedb~anprsonotherthanau~tof~pyprnnent,

whether

within

or

outside

of

the

territorial

boundaries

ofaunit

of

local

government

for

se~ge

digposal

or

treatment.

T~

shall

revoke_a~y~prior

1983 be foi e January

1,

i984~”

---

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C

.

j

‘b

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iti

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veic

efer

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i-

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¶

‘eviewed

3.

tr1

I,psi

ations for

‘,j

t

ti

Board by the Illinois

-

~

n.3erthis

-i

Jo r

i.

ihetier it should

1.

am

TheBoard

-

‘an’:tJ

id t~s

r

2

of the

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.

l.j

¶1025.

r

otter of horr

book

-

c.

ies that power

r

ing Div’s1

C

tiere is

‘

ri~

as

t)

AC.

0,

-

—

t

ate

ase 9or

I

1w Poard in

-

t o

cfallenge

-

i.

o~!

the

i

i.

They

do

not

-

if

taation

law

.-

~ ovision ot

r

b

-

~a

otouresent

contrny fa t

z.

a

-

.)

t

c

L.83

at 9:00 a.m.

at the

I ill

tjs

~.

c~ b”

.

-.

I

hearings

were

schedu

el

t

c.

Bo~

I

~..

c...

e.c

r

--~

tar

he

ir~gand a short

statenicrit of the

‘a’

..

to

bq.. pr~-rt~...’at

carnq no later than

e

-

ot,0

h

-

.9

8

a

3

1

The

t.r-

1

adjudicate Pan

c

considered

ti a

je

PCB

76

const

t

a

it

Envrc

ci-

t

.

c

Thc

Boar!

(

0

1L’

law tha

‘:

todeflrT

r

Mmi

r.oau

a

bar

-

hl

F

‘J

a

t

hE

a

--ti,

t’te

Bat

Le

I

-

a.i

~

C.

t

0

It

A.

r

sir

-

e t •f

0~

fl.

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.t

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I

51

Y4

---

—3—

12t00

noon

on

December

19,

198

‘io

u.h

earing

was

requested

in

this

matter,

and

the

only

e

ierc’

-

tre

outed

was

on

behalf

of

the

People

and was

in

suppor’

cat

~he

revocation.

Since

Park

Forest South’s brief raised o~lvnnett:utional issies which the

Board has decltnei to decide, th. bar

ii a tiat the facility

which is the subject ot

isis ce .t tft.at

r. falls withir subpara—

graph

(c) of paragraph 5Gca’2

o’.

.

Illirois Revenue

Act

of

1939, as amended

Thc

lb ect

t

-..

t

wtil

therefore,

be

revoked.

This Opinion

enc~’

utCsct

cot-ti

P

fact and coiclusi no

t la

in

•

r

~

ORDbR

Tax

Certificatsor No

2: P-

•~9~ ijsued to Park

Forest

South U

li-y

~s

Ii’

iii-

.‘

c-o

IT &S 3) OW

itt.

I

Chin

-

L

V

f-°

r

-

List,

a

Pollution

Control Boa d

l1~rebyc—

iy

1-

-

1into

a d Order

was adopted

,.

Lw__)g,j~dayu

~

1)83, by a vote

e

,~,

—________________

e

‘of~tt

‘i,f~k

~

I

•

I

u..orc.o’rolBoard

55-375