ILLINOIS POLLUTION CONTROL BOARD
June 17, 2004
HOLLAND ENERGY, LLC-BEECHER CITY
Wastewater Collection And Treatment
System (Property Identification Numbers
0524-01-00-100-004, 0825-16-00-`00-004,
0825-16-00-300-002, 0825-16-00-300-003,
and 0825-16-00-200-002),
Petitioner,
v.
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY,
Respondent.
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PCB 04-221
(Tax Certification - Water)
ORDER OF THE BOARD (by J.P. Novak):
On June 14, 2004, the Illinois Environmental Protection Agency (Agency) recommended
that the Board certify certain facilities of Holland Energy, LLC-Beecher City (Holland Energy)
treatment system site 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 Holland Energy’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
⅓
% of the fair cash value of th eir 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
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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).
AGENCY RECOMMENDATION
The Agency states that it received a tax certification application from Holland Energy for
its Beecher City wastewater collection and treatment system site on December 31, 2003. Agency
Recommendation (Agency Rec.) at 1. On June 14, 2004, the Agency filed a recommendation on
the application with the Board. The Agency’s recommendation identifies the facilities at issue:
A wastewater collection and treatment system consisting of a 32 ft. diameter clarifier,
clarifier coagulant feed system, clarifier polymer feed system, 41 cubic foot filter press,
filter press feed pumps, sludge polymer feed system, 19,000 gallon inclines plate
oil/water separator, sludge sump pumps, wastewater sump and pumps, treated elluent
sump and pumps, turbine building sump and pumps, maintenance area sump and pump,
HRSG 1 area sump and pump, HRSG sump and pump, land and water treatment building
sump and pumps, anhydrous ammonia area sump and pump, circulating water/chemical
feed area sump and pump, water treatment area sump and pump, HRSG1 blowdown
drain sump and pumps, HRSG2 blowdown drain sump and pumps, auxiliary boiler
plowdown sump and pumps, and other pumps and appurtenances necessary for the
collection and treatment of plant wastewaters. Agency Rec. at 1-2.
The Agency’s recommendation also identifies the location of the facilities: Section 16,
Township 9 North, Range 4 East of the 3rd Principal Meridian in Shelby County, Illinois.
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 to treat process wastewater prior to
discharge, and thereby eliminating, preventing, or reducing water pollution. Agency Rec. at 3.
TAX CERTIFICATE
The Board finds and certifies that Holland Energy’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, which ever 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 Holland Energy and the Agency with a copy of this order.
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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.
I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
adopted the above order on June 17, 2004, by a vote of 5-0.
Dorothy M. Gunn, Clerk
Illinois Pollution Control Board
