ILLtt’TOIS POLLUTION CONTROL BOARD
    December 28,
    1983
    PEOPLE
    OF
    THE
    STATE OF ILLINOIS
    )
    V.
    )
    PCB
    83—224
    c0MM0NwEAr4TH
    EDISON COMPANY
    (Certification No,
    511~60O
    Revocation of Tax
    Certification,
    OPINION AND
    ORDER OF
    THE BOARD
    (by B~F~rcade)
    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 20,
    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
    (111.
    Rev,
    Stat.
    Ch,
    120, par.
    502a—2)
    in the following
    manner:
    “For p~oses
    of
    asses
    sments made after Janua
    1~)83,
    ~ollution
    control facilities” shall not include, however,
    ~
    method, construction, devic
    or app
    liance
    ~pp
    nant thereto, des4~g~ed,construeted, installed
    or
    ~pe
    rated
    for the
    mar
    ~p~ç~of
    (i)
    ~inatin,
    containi~revent9orreducngradioac
    tive_contami-
    nants or en
    ii)treat~p~
    ~
    ~y
    the
    nuc lear
    neration
    o
    f~~icow~j~)an
    la~~4i
    ame
    ter~p2~p
    in
    suse
    d
    to
    remove
    and
    di~2erse
    heat
    from water involved in the
    nuclear
    ~
    ~
    construction, device or a
    ance~p~urte
    nant
    thereto,
    ~per
    ted
    ~y an
    son other than a unit
    ~rn~nt,
    whether
    within or outside of the territorial
    boundaries
    ~
    o~~
    treatment.
    Th
    PoU
    Ut
    ion Control Board shall
    reyoke
    a
    n~rior
    certification in conflict with_this amendato~~~
    1983
    before January
    1,
    1984,”
    55-431

    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, Commonwealth
    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
    decertif~cat~on
    based on procedural infirmities
    and
    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 Agency~sposition on
    decertification and reasons for that positions
    Since
    Commonwealth
    Edison admits that these facilities
    fall
    within the
    language of Public Act 83—0338,
    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~sdeliberative 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, ~~j~ie
    Park Enter rises,
    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 agercies 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,
    ~
    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

    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 Zion excess
    structure to fall
    within
    subparagraph
    (a)(i)
    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-’511~600
    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 above
    Opinion and Order
    was
    adopted
    on
    the
    ~~~day
    of
    ~
    1983 by
    a
    vote
    of
    ________
    Christan L,
    Moffett,
    Cler1~,
    f
    Illinois
    Pollution
    Contol
    Board
    55-433

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