RECE~VED

CLERK’S OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL

BOARD

STATE OF ILUNO~S

DAVID AND KATHLEEN HELREGEL

)

Pollution Control Boarct

(Property Identification Number

)

PCB 04-

/

75-20-19400-008)

)

NOTICE

Dorothy M. Guim, Clerk

David and Kathleen Heiregel

Illinois Pollution Control Board

207 Kirts Street

James R. Thompson Center

Willow Hill Illinois 62480

100 West Randolph Street, Suite. 1 1-500

Chicago, Illinois 60601

Steve Santarelli

Illinois Department ofRevenue

101 West Jefferson

Post Office Box 19033

Springfield, Illinois 62794

PLEASE

TAKE NOTICE that I have today filed with the Office ofthe Clerk of the

Pollution Control Board an APPEARANCE AND THE RECOMMENDATION ofthe Illinois

Environmental Protection Agency, a copy of which is herewith served upon you.

ILLINOIS ENVIRONMENTAL

PROTECTION AGENCY

By:

~

Lisa Moreno

Assistant Counsel

Division ofLegal Counsel

DATED: January 12, 2004

Illinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield, Illinois 62794-9276

(217)

782-5544

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

RECEflV~DCLERK’S

OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL

BOA~TE

JAM

OF

142004

Pollution Control Board

DAVID AND KATHLEEN HELREGEL

)

(Property Identification Number

)

PCB 04-

/ ~-

75-2049-100-008)

)

APPEARANCE

The undersigned, as one ofits attorneys, hereby enters an APPEARANCE_on behalfof

Respondent, Illinois Environmental Protection Agency.

ILLINOIS ENVIRONMENTAL

PROTECTION AGENCY

By:____________

Lisa Moreno

Assistant Counsel

Division ofLegal Counsel

DATED: January 12, 2004

Illinois Environmental PrOtection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield, Illinois 62794-9276

(217)782-5544

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

RECEW~D.

JAN 142004

BEFORE THE ILLINOIS POLLUTION CONTROL BOARDpollutjon

STATEOF

Control

ILLINOIS

Board

DAVID AND KATHLEEN HELREGEL

)

(Property Identification Number

)

PCB 04- /‘~

75-2049-100-008)

)

RECOMMENDATION

The Illinois Environmental Protection Agency (“Illinois EPA”) hereby files its

Recommendation regarding the tax certification of water pollution control facilities pursuant to

pursuant to Section 125.204 of the regulations of the Illinois Pollution Control Board, 35 Iii.

Adm. Code 125.204.

1.

On December 11, 2002 the Illinois EPA received a request from David and Kathleen

Helregel (log number TC 33-02, Exhibit A) for a recommendation regarding the tax

certification ofwater pollution control facilities, pursuant to 35 Ill. Adm. Code 125.204.

2.

The applicant’s address is: David and Kathleen Helregel

207 Kirts Sreet

Willow Hill Illinois 62480

3.

The proposed water pollution control facilities in this request are located in Section 8,

T5N, Range 14W of the 2nd Principal Meridian, Jasper County at the above address, and

consist ofthe following livestock waste management facilities:

one concrete manure pit (40 ft. x 198 ft. x 8 ft.) having 12 concrete pump-out

boxes (each 4 ft. x 4 ft. x 8 ft.) and the slotted portion ofthe floor over the manure

pit in one wean-to-finish swine building,

two concrete manure pits (each 7 ft. x 140 ft. x 2 ft.) each having a mechanical

manure scrapper and the frames and wire floor over the manure pits in one swine

farrowing building,

two concrete manure pits (each 7 ft. x 60 ft. x 2 ft.) and the wire floor over the pits

in one swine nursery building,

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

one 75 ft. length of 10” diameter PVC pipe,

one 75 ft. length of 8” diameter PVC pipe, and

one approximately 50 ft. x 150 ft. x 12 ft. clay-lined manure holding pond.

These livestock waste management facilities, which are used to collect, transport and/or

store livestock wastes prior to cropland application, are further described in Exhibit A.

4.

Section 11-10 ofthe Property Tax Code, 35 ILCS 200/11-10, defines “pollution control

facilities” as:

“any system, method, construction, device or appliance appurtenant thereto or any

portion of any building or equipment, that is designed, constructed, installed or

operated for the primary purpose of: (a) eliminating, preventing, or reducing air or

water pollution

. . .

or (b) treating, pretreating, modifying or disposing of any

potential solid, liquid or gaseous pollutant which if released without treatment,

pretreatment modification or disposal might be harmful, detrimental or offensive

to human, plant or animal life, or to property.”

5.

Pollution control facilities are entitled to preferential tax treatment, 35 ILCS 200/11-5.

6.

Based on the information in the application and the purpose of the facilities, it is the

Illinois EPA’s engineering judgment that the described facilities may be considered

“pollution control facilities,” pursuant to 35 Ill. Adrn. Code 125.200(a), with the primary

purpose of eliminating, preventing, or reducing water pollution, or as otherwise provided

in 35 Ill. Adm. Code 125.200, and are eligible for tax certification from the Board.

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

WHEREFORE, the Illinois EPA recommends that the Board grant the requested

tax certification.

ILLINOIS ENVIRONMENTAL

PROTECTION AGENCY

By:___________

Lisa Moreno

Assistant Counsel

Division ofLegal Counsel

DATED: January 12, 2004

Illinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield, Illinois 62794-9276

(217) 782-5544

THIS FILING IS SUBMITTED ON RECYCLED PAPER

---

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Date Received

Certification

No.

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~r~7u~iori:e1 to Receive Certification

Person to Contact for AIditioonl ~tain~

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iT)nT(ireer~0n tam man tsd~Volb tact a:

~~nti~rt~ol1utant

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:3

.mmot)n)

ot

Waste

Water l)rscriarpe:

Plans and Speci ilcations Attached

-

rca

X

No

___________

(3) Ar-g centaehieianta (or

residues) collected

by the control facility?

Yes~No

~4)

Date installation

completed

~~‘7’~

status of installation en date of

application

___________________________________

(SI a.

FAIR

CAll VALIJIS

I F

CCNSIDEREU REAL fIE3PI~WT

~

_LL2~

I ~

‘~ nO

b.

FAIR CASh VALUE

IF

CENSIDERED PERSCI4AL PROPERTI:

$

__________________________

o

-

NET

SALVAGE VALUE I F

CONSIDERED REAL PROPERTY:

$

_________________________

S.

NET SALVAGE VALUE IF

CONSIDERED PERSONAL PROPEItFY:

$

_________________________

o

-

PROOUCTI 513 OlDEN

ANNUAL

I

NCCI~E

OF

CONTROL FACILITY:

________________________________

t~. PROIXIC11V13

NET ANNUAL

INc1fli

OF

CL-rrROL FACILITY:

S

t~J

~

II3RCINFAL3E OJNJTROL

FACILITY

REARS TI) WIIIDLE

FACILITY VALUE:

_______

best or icy knce~

~

is

-

true

and

correct. The facilities

clairricd herein, are “pollution control fazilities as defined

in

the Revenue Act

of 1939, 120 Par

- -

S IGEAI? RUI~~~L

~‘

~

PITL~~~_~

H:°’

~

General:

Separate applications mist be completed

for

each control facility clainsad. Do not m1x typos (water and

air). SOicre ootn

water 011-rations are related, file two applications,

If attachments

are

needed, record them consecutively on

an index sheet.

Sec. A

lit!

or-mat

tori refers

to applicant as

listed

in the tax records ar-wI the person

to be

contacted for further details or for iri

spection of facilities.

Location of facilities by street

tm~dlocal tax identification system, property identification no.,

hook no

,

or legal description.

-cc it

Self-explaitator-v

Submit copies

of all permits

issued

by

Itwol pollution control agencies. (e.g. NED Corstniction

Permit)

Sec

Refers to

manu±acturing

mrouesaes or materials ott which

pollutjcn control facility is used.

5-c.

P

.Sarrntive description of the pollution control facility, indicating

that its

primary purpose

is to eliminate, prevent or

rnduc~pollution,

State the

type of control facility. State permit nairber, date, and agency issuing permit. A narrative

description

and

a

process fuse diagram describing the pollution control fac~)~. Incitxle

a listing of each

najor piece of

equipment incirwled

in the claimed fair cash value for rr~T~rpersonal property. Include an

~

anaLysis of the in-

fluent

tierS

efflucnt of the control facility stating the collection efficierery.

-c

F

List air contanuriants, or water pollution substances released as effluents to the manufacturing processes. L:st also the

iii

disposal of nov

contruninants -emived from the nnrarufacturnsg processes.

tern (I)

-

Refers to pollutants and

contaminants ri’rmntved freer

the precess by

the

pollution control facility.

Itorn 1)

-

Refers

to water pollution but

can apply to i.atcr-~ariied Wastes from air pollution control facilittes

Submit

drawings which clearly shue (a) Point(s) of discharge to receiving stresmr, sjid (b) Sewers and process piping to and frets

the control facility.

-

It

Item (5)

-

If

the collected

contaminants arc disposed of

other than as wastes, state the disposition of the materials,

and

the vtilue

in

dollars reclaimed by sale or reuse of the collected substances. State

the cost of reclamsation and related

expense,

-

Items (4)

-

State

the

date which

the

pollution control f~cilitv

was first placed in service

and

operated. If not, explain.

Item (5)

-

This inlonsation is e:;sential to the certification and assessment actions. This accotosting data

exist hoccet-

pleted

to activate project revr~Eor to ce~ii~T(Th~Tr,is

Agency.

Sec. F

Self explanatory. Signature rust be a corporate authorized siKnatl.lre,

SOlE:

Submit to:

Attention:

Attention:

I:mmviro~u~nta1Protection Agencs-

(names

lc5wiqqmn

Otto .1.

Klein,

Jr..

‘tanager

—n~ppil~PEF~LI4krs~-

/ô2/N ~u,,.///rf

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Industrial Tax Certification Unit

Tax

Certification Section

Springfield, Illinois

~0t5~~’1r~y

~

Division of Water Pollution Control

Division of Air Pollution control

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STATE OF ILl ~LNOIS

)

)

COUNTY OF PANGAMON

)

)

PROOF OF SERVICE

I, the undersigned, on oath state that I have served the attached APPEARANCE AND THE

RECOMMEN~PATION,upon the person to whom it is directed, by placing a copy in an

envelope addressed to:

Dorothy M. Gunn, Clerk

David and Kathleen Heiregel

Illinois Pollutio~Control Board

207 Kirths Street

James R. Thompson Center

Willow Hill Illinois 62480

100 West Randolph Street, Suite. 11-500

Chicago, Illinois 60601

Steve Santare1l~

Illinois Departnient ofRevenue

101 West Jefferson

Post Office Box 19033

Springfield, Illinois 62794

and mailing it from Springfield, Illinois on January

, 2004 with sufficient postage affixed for

first class mail.

SUBSCRIBED AND SWORN TO BEFORE ME

this

th day oLfanuary 2004.

Notary Public

THIS FILING IS SUBMITTED ON RECYCLED PAPER