ILLINOIS POLLUTION CONTROL BOARD
    April 3, 2003
     
    AMEREN ENERGY GENERATING
    COMPANY (Flue Gas Conditioning, SO3
    System-Opacity Unit #2 (Property
    Identification Number -83-11-24-100-01)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 03-165
    (Tax Certification)
     
     
    ORDER OF THE BOARD (by T.E. Johnson):
     
    On March 31, 2003, the Illinois Environmental Protection Agency (Agency)
    recommended that the Board certify certain facilities of Ameren Energy Generating Company
    (Ameren) as “pollution control facilities” for preferential tax treatment under the Property Tax
    Code. 35 ILCS 200/11-5
    et seq.
    (2002). The Agency filed the recommendation under Part 125
    of the Board’s procedural rules. 35 Ill. Adm. Code 125. In this order, the Board describes the
    legal framework for tax certifications, discusses the Agency’s recommendation, and certifies that
    Ameren’s facilities are pollution control facilities.
     
    LEGAL FRAMEWORK
     
    Under the Property Tax Code, “[i]t is the policy of this State that pollution control
    facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to
    their owners.” 35 ILCS 200/11-5 (2002);
    see also
    35 Ill. Adm. Code 125.200(a)(2). “For tax
    purposes, pollution control facilities shall be certified as such by the Pollution Control Board and
    shall be assessed by the Department [of Revenue].” 35 ILCS 200/11-20 (2002);
    see also
    35 Ill.
    Adm. Code 125.200(a).
     
    Under Section 125.202 of the Board’s procedural rules, a person may submit an
    application for tax certification to the Agency. 35 Ill. Adm. Code 125.202. If the Agency
    receives a tax certification application, the Agency must file with the Board a recommendation
    on the application, unless the applicant withdraws the application. 35 Ill. Adm. Code 125.204(a).
    Among other things, the Agency’s filing must recommend that the Board issue or deny tax
    certification. 35 Ill. Adm. Code 125.204(a)(4). If the Board finds “that the claimed facility or
    relevant portion thereof is a pollution control facility . . ., the Pollution Control Board . . . shall
    enter a finding and issue a certificate to that effect.” 35 ILCS 200/11-25 (2002);
    see also
    35 Ill.
    Adm. Code 125.216(a).
     
     
      
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    AGENCY RECOMMENDATION
     
    The Agency states that it received a tax certification application from Ameren on
    June 21, 2002. Agency Recommendation (Agency Rec.) at 1. On March 31, 2003, the Agency
    filed a recommendation on the application with the Board. The Agency’s recommendation
    identifies the facilities at issue: Flue Gas Conditioning (SO3) system-Opacity Unit #2. Agency
    Rec. at 1. The Agency’s recommendation further describes the facilities: for conversion of a
    portion of the SO2 in the flue gas to SO3 to reduce fly ash.
    Id.
    at 1-2. The Agency’s
    recommendation also identifies the location of the facilities: 6725 North 500th Street, Newton,
    Jasper County.
    Id.
    at 1.
     
    The Agency recommends that the Board certify that the identified facilities are pollution
    control facilities as defined in Section 11-10 of the Property Tax Code (35 ILCS 200/11-10
    (2002)) because the primary purpose of the facilities is eliminating, preventing, or reducing air
    pollution. Agency Rec. at 2.
     
    TAX CERTIFICATE
     
    The Board finds and certifies that Ameren’s facilities identified in this order are pollution
    control facilities under the Property Tax Code. 35 ILCS 200/11-10 (2002). Under Section 11-25
    of the Property Tax Code, the effective date of this certificate is “the date of application for the
    certificate or the date of the construction of the facility, whichever is later.” 35 ILCS 200/11-25
    (2002);
    see also
    35 Ill. Adm. Code 125.216(a). Section 125.216(d) of the Board’s procedural
    rules states that the Clerk “will provide the applicant and the Agency with a copy of the Board’s
    order setting forth
    the Board’s findings and certificate, if any
    .” 35 Ill. Adm. Code 125.216(d)
    (quoting in italics 35 ILCS 200/11-30 (2002)). The Clerk therefore will provide Ameren and the
    Agency with a copy of this order.
     
    IT IS SO ORDERED.
     
    Section 41(a) of the Environmental Protection Act provides that final Board orders may
    be appealed directly to the Illinois Appellate Court within 35 days after the Board serves the
    order. 415 ILCS 5/41(a) (2002);
    see also
    35 Ill. Adm. Code 101.300(d)(2), 101.906, 102.706.
    Illinois Supreme Court Rule 335 establishes filing requirements that apply when the Illinois
    Appellate Court, by statute, directly reviews administrative orders. 172 Ill. 2d R. 335. The
    Board’s procedural rules provide that motions for the Board to reconsider or modify its final
    orders may be filed with the Board within 35 days after the order is received. 35 Ill. Adm. Code
    101.520;
    see also
    35 Ill. Adm. Code 101.902, 102.700, 102.702.
     
     
     
      
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    I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
    adopted the above order on April 3, 2003, by a vote of 7-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     

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