RECEIVED
AGRICI-IENIICAL CONTAINMENT PERMIT

—

RECEIVED

CLERK’S OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

AUG

302004

Lincoln Land FS, Inc.

)

STATE OF

ILLINOIS

(Property Indentification Number

)

Pollution

Control

Board

09-21-404-007)

)

Petitioner

)PCBO4C

)

(Tax Certification)

TLLINOIS ENVIRONMENTAL

)

PROTECTION AGENCY

)

Respondent.

)

NOTICE

Dorothy M. Gunn, Clerk

Keith Honegger

Illinois Pollution Control Board

3200 Old Troy Road

James R. Thompson Center

Glen Carbon, Illinois 62034

100

West Randolph Street, Suite 11-500

Chicago, Jllinois 60601

Steve Santarelli

Illinois Department of Revenue

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 APPEAJL&NCE AND THE RECOMMENDATION of the Illinois Environmental Protection Agency, a

copy of which is herewith served upon you.

ENVIRONMENTAL PROTECTION AGENCY

OF THE STATE OF ILLINOIS

By:

,1~J,,

Vera Herst

Assistant Counsel

Division of Legal Counsel

DATED: August 27, 2004

Illinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield, Illinois 62794-9276

(217) 782-5544

TifiS FILING IS SUBMITTED ON RECYCLED PAPER

RECEIVED

CLERK’S OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

AUG 302004

Lincoln Land FS, Inc.

)

STATE OF ILLINOIS

(Property Indentification Number

)

Pollution Control Board

09-21-404-007)

)

Petitioner

)

PCB.04C

)

(Tax Certification)

ILLINOIS ENVIRONMENTAL

)

PROTECTION AGENCY

Respondent.

)

APPEARANCE

The undersigned, as one of its attorneys, hereby enters an APPEARANCE on behalf of Respondent,

Illinois Environmental Protection Agency.

ENVIRONMENTAL PROTECTION AGENCY

OF THE STATE OF ILLINOIS

By:___________

Vera Herst

Assistant Counsel

Division of Legal Counsel

DATED: August 27, 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

RECEIV’~,

CLERK’S

OFR’~

BEFORE

THE

ILLINOIS POLLUTION CONTROL

BOARD

AUG 302004

STATE OF ILLL

Lincoln Land FS, Inc.

)

Poflution Contro’ :~:

(Property Identification Number

09-21-404-007)

)

Petitioner

)

C))

PCBO~C

)

(Tax Certification)

ILLINOIS

ENVIRONMENTAL

)

PROTECTION AGENCY

Respondent.

)

RECOMMENDATION

Now Comes the Illinois Environmental Protection Agency (“Illinois EPA”), by Vera Herst, one of its

attorneys, and pursuant to Section 125.204 ofthe Illinois Pollution Control Board’s (Board) regulations files the

following Recommendation regarding the tax certification of water pollution control facilities pursuant to 35 Ill.

Adm. Code 125.204.

On November 27, 2002, the Illinois EPA received a request from Lincoln Land FS, Inc. for an Illinois EPA

recommendation regarding the tax certification of water pollution control facilities, pursuant to 35111. Adm.

Code 125.204, and noted the request as log number TC-09.02 (Exhibit A).

The applicant’s address is:

Lincoln Land FS, Inc.

701 Henry Street

Jacksonville, Illinois 62650

The proposed water pollution control facilities in this request are located at: SE ¼of Section 21, TI5N,

R1OW of the 3rd P.M. in Morgan County, at the above street address and consist of the following:

Agrichemical containment structures consisting of one liquid agrichemical operational area

containment structure; two bulk liquid agrichemical secondary containment structures; the portion

of the building over one liquid agrichemical operational area containment structure and one bulk

liquid agrichemical secondary containment structure; and associated collection and recovery

systems as approved under the Agency endorsed Agrichemical Facility Permit No. 91062289 (Log

No. 03107653)

(These facilities are further described in Exhibit A.)

Section 11-10 of the Property Tax Code, 35 ILCS 200/11-10(2002), defines “pollution control facilities”

as: “any system, method, construction, device or appliance appurtenant thereto or any portion ofany

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 ifreleased without treatment,

pretreatment modification or disposal might be harmful, detrimental or offensive to human, plant or animal

life, or to property.”

THIS FILING IS SUBMITTED ON

RECYCLED PAPER

Pollution control facilities are entitled to preferential tax treatment, 35 ILCS 200/11-5 (2002).

Based on the information in the application and the purpose of the facilities, which is to collect, transport

and store agrichemical rinsates, residues, or washwaters prior to reuse or disposal, it is the Illinois EPA’s

engineering judgment that the described facilities may be considered “pollution control facilities,” pursuant

to 35111. Adm. Code 125.200(a), with the primary purpose of eliminating, preventing, or reducing water

pollution, or as otherwise provided in 35111. Adm. Code 125.200. Therefore, the facilities are eligible for

tax certification from the Board.

Therefore, the Illinois EPA recommends that the Board issue the requested tax certification.

ENVIRONMENTAL PROTECTION AGENCY

OF THE STATE OF ILLINOIS

By:

Vera Herst

Assistant Counsel

Division of Legal Counsel

DATED: August 27, 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

)

STATE OF ILLINOIS

)

COUNTY OF SANGAMON

)

PROOF OF SERVICE

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

RECOMMENDATION, upon the person to whom it is directed, by placing a copy in an envelope addressed to:

Dorothy M. Gunn, Clerk

Keith Honegger

Illinois Pollution Control Board

3200 Old Troy Road

James R. Thompson Center

Glen Carbon, Illinois 62034

100 West Randolph Street, Suite 11-500

(first class mail)

Chicago, Illinois 60601

(first class mail)

Steve Santarelli

Illinois Department of Revenue

101 West Jefferson

Post Office Box 19033

Springfield, Illinois 62794

(first class mail)

and mailing it from Springfield, Illinois on August 27, 2004, with sufficient postage affixed as indicated above.

SUBSCRIBED AND SWORN TO BEFORE ME

this

27th

day of August, 2004

~ .y~)

Notary PubluQ I~J

OFFICIAL

SEAL.

PENNY J.

TINDER

.k NOTARY

PUOIJC,STATE OF ILLINOIS

COMMISSION EXPiRES 3.2~2OOI

THIS FILING IS SUBMITTED ON RECYCLED PAPER

Run Date

:6/30/2004

DLC Assignment Form

Assignment ID

:3404

Subject

:Lincoln Land FS

Subject Type

:Tax Certification

DLC In Date

:6/30/2004

DLC File No.

Correspondence No.

DLC Completed Date.

Assigned Staff:

Herst, Vera

Attorney

Yurdin, Bruce

Bureau Requestor

Aflision, James

Technical Person

Project Details:

Status Issued Date: Due Date: 7/30/2004

DESCRIPTION: Represent the Agency before the Board in the tax certification petition

ofLincoln Land FS, property IDs 06-29-100-023-0080 and 06-29-100-019-0080, TC

10-

02. The recommendation is to issue the tax cert for facilities needed to contain fertilizers.

STATUS:

Comments:

Joel Johnson - file assignment

—

— - Page 1

From:

Connie Tonsor

To:

Herst, Vera; Johnson, Joel

Date:

6/30/04 11:21AM

Subject:

file assignment

Joel:

Please enter an assignment in the tracking for Vera to represent the Agency beforethe_Board in the-tax

certification petition of Lincoln Land FS. Property Identifications 06-29-100-023-0080 and

06-29-100-019-0080 of the Lincoln Land FS in Morgan County The agency id is TC 10-02 The

recommendation is to issue the tax cert forfacilities needed to contain fertilizers. The technical person is

James Allison. The due date is on or before July 30, 04.

Vera: I have placed hard copy in your box. Jim Allison can send an e copy.

CC:

Allison, James; Yurdin, Bruce

aterst::

~.:::

T:.~

L~t:::c::z

~tv~e’,v

::et

:z21 :

evices ~staitec:

L.,~.i, Lc..A F S

me.

701

Un~r.., Mce.+

IL.

t.~.(,SO

t_t.d

IS,T#’c

ISJ_

C4,

tL.

)_, ~~LC ~t

—)

,X Agcr.ern

LivestocK

Contact:

Phone:

~Li¼’~

~o5t.-

‘(t_

Wastes:

Livestocx waste is acpüed

ZAgncr.emicai nnsace aria SDIi

~ Other

____

C::: inn

ne :s

recycled threugn the ractiirv ariwor aria apptiec.

Phvsicai Descr.Dtton of Follunon Conn~oiDevices:

Other

III inoj5 EPA Exhibit No,

L.’~cQL,

3 tLI~

‘fl

- a

~2CtIIC\

jcauon:

ate:

ProverriD:

‘~~i

T ,51V

icnj

P~fl

~co

Counrv:

~rovicec

rair

C~sn

value:

Title:

~“

v.\

Cc.d~0jI,

AgChem

Project Name:

L~~e.L~ L

- - ~

se~. ‘Lop No.: IC- c~-c~

Permit Number

~ ~E L2~

Number

- -

DesCriDtion

Log Number

Liquid agrichemical operational area containment

structures

K,c,

/ ~

i.a ~ /

Dry fertilizer blended with pesticide operational

containment

structures

Bulk liquid agrichemical secondary containment

structures

i~L’~

-‘

( a-i

Minibulk/package

agrichemical secondary containment

structures

- -

The portion of the building over

Liquid agrichemical operational area

‘::c~

containment structures

Dry fertilizer blended with pesticide operational

containment structures

Bulk liquid agrichemical secondary containment

~Cc~:c-~-) efli:

structures

.,.

Dry fertilizer blending operational containment

structures

Associated collection and recovery systems

Dry fertilizer operational containment structures

Dry fertilizer blending operational containment

structures

Dry fertilizer aisleway operational containment structure

Stare of illinois

(7747

Devamnent or.4 ç’rrc:eftitrc

‘HEMICAL CONTAINMENT PERMIT

C1373110000--

- --

~lcsonvffie4L

—

-r

~46

~t~jt~

h-~~s

~4.r-t~

Perxnittee(

-~ “-~.

.-~.

Lineohi Lana~:tn~

- -

701

HenryS ~-ai~oi467

Jacksonvifle,iILi~265-L

PermitFacility#:T~pe:-thñnrewir~~

Date Issueci :Dec(

Permit is hereby gra ted to the above designated permittee to

containment

faci

as follows:

OPERATIONAL

CONTAINMENT STRUCTURE~

- -

Operation of an\existing reinforced concrete operational containment structure with the greatest

dimensions mea~iring60 (width) x 72’ (length) x 1.25’ (depth) with a total ds gn capacity of 2,432.0

cubic feet (ft.3). tkfloor shall slope to

series ofsix (6) sumps (three (3) sin tps for the separation

ofsolids and three (3)jumps for the recovery ofliquids), each sump measuriri1 1.5’ (diameter) x 3.3’

(depth) to facilitate the &b~ecfionand recovery of all escaped product añ&d- “‘chemical

wastewater. All recovered”rffluent shall be transferred to one (1) oftwo (2)*ovew tanks (one (1)

tank with a capacity of 1,0((0 gallons and one (1) tank with a capacityof2,00bL,gallons) with a

manually activated sump pu~~7’St~regationshall be performed based upon th~applicable target crop

and label use. All loading, unloadii~,and washing ofbulk liquid agrichemicaThransnortation and

application equipment shall be pe rmed upon the herein permitted stru’

SECOI ARY CONTAINMENT STRUCT

Operation of an existing welded ste’?~9gndarycontainment structure ‘th the greatest dimensions

measuring 26.5’ (width) x 33.5’ (length) x )t,(height) with a total desi

capacity of 722.0 cubic feet

(fl.3). The floor shall slope to a single sump thçasuring

0.67’

(diam

) x 0.17’ (depth) to facilitate the

collection and recovery of all escaped product h~nd/oragrichemipal w tewater. All recovered effluent

shall be transferred to one (1) of two (2) recove~frjtanks (one (1

with a capacity of 1,000 gallons

and one (1) tank with a capacity of 2,000 gallons) gal

ecov

tanks with a manually activated

sump pump. Segregation shall be performed b

pon th

licable target crop and label use.’All

bulk liquid pesticides shall be stored within the said structure. This structure shall be referred to as

construct and perate an agrichemical

4e~.

c--s C~.

:‘ .,~..:

SC-i

Srnre

Illinois

\Vestern FS, Inc

)eparuneJzt

014

~ric:i/ricrc

AGRICI-IENIICAL CONTAINMENT PERMIT

Page: 2

Operation of an existing reinforced concrete secondary containment structure measuring 24’ (width) x

50’ (length) x 3.75’ (height) with a total desi

ca aci of4 231.0 cubic feet (fl.3). The floor shall

slope to a single sump measu

‘

1.5’ (diameter) x

0.75’

(depth) to facili e the collection and

recovery of all escaped product

d/or agrichemical wastewater. All reco, ered effluent shall be

transferred to one (1) of two (-2) re very tanks (one (1) tank with a capaci of 1,000 gallons and one

(1) tank with a capacity of

2,000 gal ns)

gallon recovery tanks with a manu Ily actiyated sump

pump. Segregation shall be perfo

d based upon the applicable target crop

d label use. All bulk

liquid fertilizer shall be stored wi m the said structure. This structure shallb

There shall be no

ge of wastewater from the herein permitted thcili es

This permit has been viewed and approved by the fllinois Environmental

attached permit endors

ent. This permit is subject to standard conditions on

document and the fol wing special conditions:

- --

SPECIAL

ITION 1:

The permittee shall provide backflow

with the Illi is Department of Public Health Plumbing Code (77 ill. A

Illinois En

nmental Protection Agenc’Vs Technical Policy Statement (3

653803(c

4).

- -

SPECIAL ONDITION 2:

The permittee may discharge accumula

herein pe

ed bulk liquid fertilizer secondary containment structure

(SC

Administrative ode 255.110 (a) (2) (A) and (B).

- --

SPECIAL CON)

N 3:

The permittee shall employ concèntriô’

iping for the piping span

from the bulk liquid fe

‘ ‘

er secondary containment structure (SC-2) t the bulk liquid pesticide

secondary containment

cture

(SC-i).

-~.‘. - --

THE STANDARD CONDITIONS F ISSUANCE ON THE REVERSE SO

OF THIS MUST BE

COMPLIED WITH ~NFULL.

cc: illinois EPA: WPC: Permits

file

at37311.per

inager

‘wnstate Field Operations

referred to as SC-2.

tection Agency per the

he reverse side of this

rotection in accordance

Code 890) and the

Ill. Adm. Code

~dprecipitation from the

2) pursuant to 8 Illinois

Warren D. Goetsch, P.E.

Chief, Bureau of Environmental Programs

APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)

This Agency is authorized to request this

POLLUTION CONTROL FAcILITY

information under Illinois Revised Statues, 1979,

AIR D

WATER ~

Chapter, 20, Section 502a-S. Disclosure of this

tnformauon is voluntary. However, failure to

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

comply could prevent your application from

P.O. Box 19276, Springfield, IL 627949276

being processed or ould result in denial ofyour

application for certification.

FOR AGENCY USE

File No-

Date Received

Certification No.

Date

Sec. A

Company Nttd FS. Inc. 701

Henry Street P.o. Box 667 Jacksonville. IL 6265

217/243-6561

Lincoln

Person Authorized to Receive Certification

Person to Contact for Additional Details

Keith Honegger

Same

Street Address

3200

Old Trov Road

Same

Municipality, State & Zip Code

Glen

rnrhnn II 62014

Same

Telephone Number

Same

1.ocation 61 F’acilfty

Municipality

Township

Qu~r~r~e~9o

21 TWP

To~ns3,

IN ~ iow

Jacksonville T15N R1OW

Street Address

County

Book Number

701 Henry Street Jacksonville, 11. 62650

Morgan

Property Identification Number

Parcel Number

09-21-404-007

Sec. B

D o

Nature of Operations Conducted at the Above Location

Mixing, Loading, and Storing of Agrichemicals and Fertilizers

Water Pollution Control Construction Permit No.

Date Issued

9Th627X9

I n?

9R06S~07

NPDES PERMIT No.

July

1998

Date Issued

) Expiration Date

Air Pollution Control Construction Permit No.

Date Issued

Air Pollution Control Operating Permit No.

Date

Issued

Sec. C

‘~

oCo~

Describe Unit Process

Materials Used in Process

¶~I~aWI~)D

‘a”a

ILLINOIS

NOV27

ENVIRONMENTAL

2002

PROTECTION AGENCY

BOWMPC/PERMIT SECTION

Sec. D

—

Describe Pollution Abatement Control Facility

Agrichenilcal containment structure

consisting

of ori~

liquid

agrichemical

operational area containment structures (60’ x 72’ x 1.25’); two secondary containnien structures

(26.5’ x

33.5’

x 1’; & 24’ x 50’ x

3.75’)and

the building covering any

of said

structures which prevents rain

water from washing into chemical spill collection sumps thereby maintaining the integrity of the collection

devise.

Associated collection

and

recovery systems as

approved underthe Agency

endorsed Agiicheniical

Facility

Permit

No. 93062289

(Log #s98065307.

IL 532-0222

Tax Cenification for Pollution Contyol Facilities

APC

151 (Rev. 8/00)

Page I of2

8/00

Sec. E

(1) Nature of Contaminants or Pollutants

-J

‘-I

—

Tar Certificationfor Pollution Control Facilities

Page 2of2

8/00

Agrchernicals

Contaminant or Pollutant

FertiI;7er

\Iq

DESCRIPTION

bus

corn and

Soybe’

Material Retained, Captured or Recovered

I-,

(2) Point(s)

of Waste Water Disbharqe

Pesticides

DISPOSAL OR USE

iOI,Q

Phn.cn

i-cecycie

innis 8’ Pnrnch

Rervcle

Plans and Specifications Attached Yes

No X

Are contaminants (or residues) collected by the control facility?

Yes

(4)

Date installation completed .1.9.81

status of installation on date of application flge.r.at..i.o.n.al

(5)

a. FAIRCASHVALUEIFCONSIDEREDREALPROPERTY:

$ 80,000

—

b. NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY:

8 ,000

—

c. PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY:

d. PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY:

e. PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACRJTY VALUE:

Sec. F ¶~?óJlowinginformation is submitted in accordance with the Illinois Property Tax Code, as amenced, and to the best of my

knowledge, is true and correct. The facilities claimed herein are ~poIIutioncontrol facilities’ as defined in Section 11-10 of the

Illinois Property Tax Code.

Signature

Title

Sec. G

INSTRUCTIONS FOR COMPILING AND FILING APPLICATION

General: Separate applications must be completed for each control facility claimed. Do not mix types (water and air). Where both air and

water operations are related, file two applications. If attachments are needed, record them consecutively on arrindex-sheet

Sec. A

ln~rniationrefers to applicant as listed in the tax records and the person to be contacted far further details or for inspection of

facilities. Define facility location by street address or legal description, A plat map location is required for facilities located

outside of munici~Iboundaries. The property identification number is required.

Sec. B

Self-explanatory. Submit copies of all permits issued by local pollution ocntrol agencies. (e.g. MSD Construction Permit)

Sec. C

Refers to manufacturing processes or materials on which pollution control facility is used,

Sec. D

Narrative description of the pollution control facility, indicating that its primary purpose is to eliminate, prevent or reduce~olluSn-.

State the type of control facility. State permit number, date, and agency issuing permit. A narrative cescription and a process

flow diagram describing the oollution control facility. Include a listing of each major piece of equipment included in the claimed

fair cash value for real property. Include an average analysis of the influent and effluent of the control facitty stating the-

collection efficiency.

Sec. E

List air contaminants, or water pollution substances released as effluents to the manufacturing processes. List also the final

disposal of any contaminants removed from the manufacturing processes.

Item (1)— Refers to pollutants and contaminants removed from the process by the pollution control facility.

Item (2)— Refers to water pollution but can apply to watercaffled wastes from air pollution control facilities. Submitdrawings.

which clearly show (a) Point(s)

discharge to receiving stream, and (b) Sewers and process piping to and from the control

facility.

Sec. F

item (3)—If the collected contaminants are disposed of other than as wastes, state the disposition of the materials, and thevalue

in dollars reclaimed by sale or reuse of the collec~dsubstances, State the cost of reclamation and related expense.

Item (4)— State the date which the pollution control facility was first placed in service and operated. If not, e,tplain.

Item (5)— This information is essential to the certification and assessment actions, This accounting data must be completed to

activate project review prior to certification by this Agency.

Self-explanatory. Signature must be a corporate authorized signature.

Submit to:

Attention:

-—

lilnois EPA

Thomas Mcswiggin

Donald E. Sutton

P.O. Box 19276

Permit Section

Springfield, IL 62794-9276

DMsion of Water Pollution Control

Division

14Jr pollution Control