ILLINOIS POLLUTION CONTROL BOARD
    January 6, 2005
     
    MARATHON ASHLAND PETROLEUM,
    LLC
    (Selective Catalytic Reduction (Property
    Identification Number 51-34-1-21)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 05-120
    (Tax Certification - Air)
     
    ORDER OF THE BOARD (by J.P. Novak):
     
    On January 3, 2005, the Illinois Environmental Protection Agency (Agency)
    recommended that the Board certify certain facilities of Marathon Ashland Petroleum, LLC
    (Marathon Ashland Petroleum) as “pollution control facilities” for preferential tax treatment
    under the Property Tax Code (35 ILCS 200/11-5
    et seq.
    (2002)). The facilities are Selective
    Catalytic Reduction facilities at Marathon Ashland Petroleum’s petroleum refinery in Robinson,
    Crawford County. 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 Marathon
    Ashland Petroleum’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 Marathon Ashland
    Petroleum for its Selective Catalytic Reduction facilities at Marathon Ashland Petroleum’s
    petroleum refinery on September 16, 2004. Agency Rec. at 1. On January 3, 2005, the Agency
    filed a recommendation on the application with the Board. The Agency’s recommendation
    identifies the facilities at issue:
     
    The installation of new and/or modified equipment described as a Selective
    Catalytic Reduction until that will allow a reduction in nitrogen oxide emissions,
    which is a fixed catalyst bed in the furnace flue gas duct that mixes flue gas w3ith
    small amounts of ammonia to cause the conversion of nitrogen oxides to mitrogen
    gas and water. Agency Rec. at 1-2.
     
    The Agency’s recommendation also identifies the location of the facilities: Robinson, Robinson
    Township, Crawford County.
    Id.
    at Ex. A.
     
    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 Marathon Ashland Petroleum’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 Marathon Ashland Petroleum 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
     
      
     
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    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 January 6, 2005, by a vote of 5-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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