ILLINOIS
    POLLUTION CONTROL
    BOARD
    December 28,
    1983
    PEOPLE OF THE STATE OF
    ILLINOIS
    v.
    )
    PCB 83—223
    COMMONWEALTH EDISON
    COMPANY
    (Certification No.
    21RA~1LL~WPC~83~35
    )
    Revocation of Tax
    Certification,
    OPINION AND ORDER
    OF THE BOARD
    (by B.
    Forcade)
    This
    matter
    comes
    before
    the
    Board
    upon
    a
    Proposal
    to
    Revoke
    Tax Certification
    adopted by the Board on
    December
    6,
    1983.
    Hearing was
    held on December 2O~,
    L983,
    Recently
    enacted
    Public Act (P~A
    ~)
    B3~0883,
    which became
    effective on September
    9,
    1983,
    an~endsthe
    definition of
    “Pollution Control
    Faci1ity~
    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:
    “For~urjosesofassssmevitsmadeafterJanuary~1,1
    983,
    ~po1iution
    control facilitiesu shall not inc
    1
    ude,however,
    a)
    any~y~t
    em ~method,
    construction, device
    or
    app I iance
    ~
    insta
    lied
    or
    ~perated
    for
    the oriria~yj~urJ~se
    of
    (i)
    eurnmat
    inq~
    containin~reventi~or reducin~j
    radioactive_contarni-
    nantsorener~y~or (ii)
    treatiniiwastewater~oduced
    ~_~c
    c~~L2
    ~
    large
    diameter pip~sor
    pin~~ysterns
    used
    to
    remove
    sj~_wa~
    in~
    ~jene
    ration of
    elect
    nc
    power~ or
    c)
    apy
    equ~~ç~t
    ~
    ~p.
    iance~pp~urtenantthereto,
    ~rated
    by
    any
    person
    other
    than
    a
    unit
    of government,
    whether
    within
    or
    outside
    of
    the
    territorial
    boundaries
    of
    a
    unit
    of
    local
    2~vernment,
    for_sewaq~
    disposal
    or
    treatment.
    ~
    any
    nor
    certification in conflict ~iiththis
    arnendatory act of
    198 3
    before
    January
    1,
    l984,~
    55~427

    2
    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
    language.
    At hearing, Commonwealth Edison stipulated that they
    are not a unit of government and that facilities
    at Zion,
    Dresden,
    Byron and LaSalle are nuclear fueled electric generating
    facilities
    (R.
    47).
    Further,
    Commonwea:lth Edison stated that the
    facility subject to this proceeding falls within the language of
    Public Act 83—0883
    (R.
    52), while reserving its objections to
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    constitutional violations
    (Commonwealth
    Edison Brief,
    pp.
    3—10).
    For
    procedural
    infirmities,
    Commonwealth Edison claims that
    the Board’s December
    6,
    1983,
    Proposal
    to
    Revoke
    Tax
    Certification, which
    it received on December
    11,
    1983,
    left
    inadequate
    time to properly prepare
    for
    a
    December 20,
    1983,
    hearing..
    Further,
    Commonwealth
    Edison asserts
    that the Proposals
    lack
    documentation regarding the Aqency~s position
    on
    decertification
    and
    reasons
    for
    that position.
    Since
    Commonwealth
    Edison
    admits
    that these
    facilities
    fall within the
    language of
    Pub:lic Act
    83—03:38,
    and
    is presumed
    to know the law
    was enacted
    on
    September
    9,
    1983,
    it
    is
    unclear what due process
    advantage would have been
    gained by longer
    notice or an
    explanation of the Agency’s
    deliberative
    process.
    The Board
    notes that Commonwealth
    Edison did
    not
    request that Agency
    personnel be deposed nor
    call them
    as witnesses at hearing.
    The threshold question
    before the Board
    is whether is should
    adjudicate these constitutional
    claims,
    The Board considered
    that question
    in ~
    v..
    Santa Fe
    Park
    EnterRrises,
    PCB 76—84,
    September 23,
    1983.
    That case involved the constitutionality of
    P.A.
    82—654,
    amending Section
    25
    of the Environmental Protection
    Act,
    Ill,
    Rev.
    Stat.
    ch.
    111½,
    par.
    1025.
    The Board noted that
    it has generally
    become
    a matter
    of
    hornbook
    law that “we do not
    commit
    to administrative
    agencies
    that
    power
    to determine
    constitutionality of legislation,~
    citing Davis,
    Administrative
    Law Treatise,
    sec..
    20.04,
    and n.1, although there
    is no authority in
    Illinois
    supporting
    the
    proposition that the
    Board either
    lacks or
    holds
    such
    authority.
    However,
    the Board
    held that
    it
    was
    “persuaded
    by
    the
    Attorney
    General’s
    argument that
    the
    Board
    is
    necessarily
    empowered
    to
    consider
    constitutional
    issues,
    and that,
    ~~pror
    ~iate
    cases,
    such
    issues
    should be
    addressed
    by
    the
    Board
    in
    the
    interests
    of
    efficient adjudication
    of
    the
    entire controversy before
    it.
    Given
    the
    constitutional underpinnings
    of the
    (Environmental
    Protection) Act as explained below, the Board
    55-428

    3
    finds
    the general, administrative agency “no
    authority”
    rule inapplicable to its unique
    statutory role
    (as
    established
    in the
    Environmental Protection
    Act).”
    (slip
    op.
    at
    5,
    emphasis
    added).
    The Board
    does not find this
    to he an
    appropriate case for
    adjudication by
    the Board of the constitutionality
    of this legis-
    lative 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,
    The
    Board therefore finds the Dresden
    Sewage
    Plant to fall
    within
    subparagraph
    (c) of paragraph 502 a—2 of the
    Illinois
    Revenue
    Act of 1939,
    as amended and the subject
    certification
    will be
    revoked.
    This Opinion and Order constitutes the Board’s
    findings
    of
    fact and
    conclusions
    of
    law
    in this matter.
    ORDER
    Tax
    Certification No. 21RA—ILL~WPC~83-~35
    issued to
    Commonwealth
    Edison Company
    is hereby revoked.
    IT
    IS
    SO
    ORDERED.
    I,
    Christan
    L. Moffett,
    Clerk of the Illinois
    Pollution
    Control
    Board, hereby certify that the ~ove
    Opinion
    and Order
    was adopted
    on the ~~~day
    of
    1983 by
    avoteof
    7—(2./
    ___
    ___
    Chnistan L.
    Moffett,
    Cle
    /
    Illinois
    Pollution
    Conto
    Board
    55-429

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