BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

R

CLERK’S

E C E

OFFICE

~V E D

Kent Ilildebrand

FEB 102005

(Property Indentification Numi

05-32-300-001)

STATE OF ILLINOiS

•

J

PCB

05- /

Pollution Control Board

•

) (Tax Certification)

NOTICE

Dorothy M. Gunn, Clerk

Illinois Pollution Control Board

Kent Hildebrand

James R. Thompson Center

420 Bailey Court

100 West Randolph Street, Suite. 11-500

Princeton, Illinois

61356

Chicago, Illinois 60601

Steve Santarelli

Illinois Department of Revenue

101 West Jefferson

Post Office Box 19033

Springfield, Illinois 62794

PLEASE

TAKE

NOTICE that I have

todayfiled with the Office ofthe Clerk ofthe

Pollution Control Board an APPEARANCE AND

THE

RECOMMENDATION ofthe illinois

I~hvironmentalProtection Agency, a copy ofwhiãh is herewith served upon you.

ENVIRONMENTAL PROTECTION AGENCY

OF THE STATE OF ILLINOIS

By:

_________

Vera Herst

Assistant Counsel

Division ofLegal Counsel

DATED: February 8,2005

Illinois Environmental Protection Agency

1021 North GrandAvenue East

Post Office Box 19276

Springfield, Illinois 62794-9276

(217) 782-5544

THIS FILING IS

SUBMITTED ON RECYCLED

PAPER

---

•

•

~

RECE~VED

BEFORE THE ~

~ONTROL

BOAR~J~ERK’SOFFICE

~

FEB 102005

Kent Hildebrand

•

)

(Property Indentification Number

)

• STATE OF ILLINOIS

05-32-300-001

• )

Pollution Control Board

)PCBO5-

) (Tax Certification)

/~

)

APPEARANCE

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

Illinois Environmental Protection Agency.

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

By:

Vera

~

Herst

~

Assistant Counsel

•

•

Division of Legal Counsel

DATED: February 8, 2005

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

---

RECE

WED

BEFORE THE

ILLINOIS

POLLUTION

CONTROL

BOARDCLERK’S OFFICE

Kent Hildebrand

)

•

FEB 102005

)

PCB

05-

)

(Tax

Certi!’lcation)

RECOMMENDATION

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

Recommendation pursuant to Section

125.204

ofthe regulations ofthe Illinois Pollution

Control Board,

35

Ill. Adm. Code 125.204.

1.

On December

15,

2004, the Illinois EPA received a request from Kent Hildebrand

(log number

TC-35-04,

Exhibit A) for an Illinois EPA recommendation regarding

the tax certification ofwater pollution control facilities pursuant to

35

Ill. Adm.

Code

125.204.

2.

The applicant’s address is:

Kent Hildebrand

24688 2500 East Side

LaMoille, Illinois 61330

3.

The proposed water pollution control facilities in this request are located at

Section 32, T18N, R1OE of the 4th P.M. in Bureau County, at the above street

address and consist ofthe following:

Livestock waste management facilities consisting of one concrete manure

pit (120 ft. x 41 ft. x 8 ft. deep), with the slotted concrete portion ofthe

floor over the manure pit and four concrete pump out manure pits (each 4

ft. x

5 ft.

by 8 ft. deep with treatôd lumber covers) and four 12 inch PVC

pump out holes located in one swine building.

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

store livestock wastes prior to cropland application, and are further described in

Exhibit A.

THIS FILING SUBMITTED ON RECYCLED PAPER

---

4.

Section 11-10 ofthe Property Tax Code, 35 ILCS 200/11-10 (2004), 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 primarypurpose of: (a)

eliminating, preventing, or reducing air or water pollution

.. .

or (b)

treating, pretreating, modifying or disposing ofany 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 ofthe facilities, it is

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

considered “pollution control facilities,” pursuant to 35 Ill. Adm. Code

125 .200(a), with the primary purpose of eliminating, preventing, or reducing

waterpollution, or as otherwise provided in 35 Ill. Adm.

Code 125.200,

and are

eligible for tax certification from the Board.

WHEREFORE, the Illinois EPA recommends that the Board issue the

THIS FILING SUBMITTED ON RECYCLED PAPER

---

requested tax certification.

ILLINOIS ENVIRONMENTAL

• PROTECTION AGENCY

By:

~

•

Vera Herst

Assistant Counsel

Division ofLegal Counsel

Dated: February 8, 2005

Illinois Environmental Protection Agency

1021 North Grand Ave. E.

P.O. Box 19276

Springfield, Illinois 62794-9276

217/782-5544

THIS FILING SUBMITTED ON RECYCLED PAPER

---

Watershed Unit Tax

Certification Review Sheet

Physical Description of Pollution Control Devices:

~

‘1ac~ir~

p~-

(iz~

C-~-K L//

~

~c’

~c+

d~p)

~

~

c/~4~~i

~.9i’-.-~r’

~I~44\

LI eor~cre’*.

~

1O-~r~S

(If~Zfr

x5~ ~ ~ P~-

~

~4k

~?~4e:~&//~,,

~‘r

~

~

U

I2~ PV.

Other:

u)(Q,v~iL

H; 1d~~eA~

c’~r~

L

rc.—~c-~

l(El(\~~ i-&~~~,J-

gao

~

t~~f•4-•

P~r’tfr

4~vi’~

Z~Qfr1~!1~_

~_/~o ~

~ Agchem

~.R1ivestock

Project Name:

Reviewer:

Log No.:

Applicant:

Facility:

Legal Description:

Date Control

Devices Installed:

Signature:

Wastes:

_~p/~+

~I~~d

24¼~

~2~OO

~.

ç4.,

_L~t!~~•.~L-

~

Location:

Date:

Type:

Contact:

Phone:

Property ID:

County:

Provided

Fair

Cash

Value:

Title:

S~c.4i~•~-z~1~N I~Q~ ~

r:e~•~~+

~itbr~(

~Is—~g(~,

•

c~~ç_

~z—3oo..~’o

j

~ur~i

~Lfo,~7~3O

OW’~p~

fo(’~ri

~gp~)

b~.’

I

‘~Livestock waste is applied to cropland.

0 Agrichemical rinsate

and spillage is recycled through the facility and/or land applied.

0

Other:

---

This Agency is authorized to request this

information under Illinois Revised Statues, 1979,

Chapter, 120, Section 502a-5. Disclosureof this

information is voluntary. However, failure to

comply could prevent your application front

bemg processed or ould result in denial ofyour

application for certification.

~PPLICATIONFOR CERTIFICATiON (PROPERTY

TAX

TREATMENT)

•

•

POLLUTION CONTROL FACILITY

AIRD

WATER

ILLINOIS ENVIRONMENTAL PROTECTiON AGENCY

P. 0.

Box

19276,

Springfield, IL 62794-9276

FORAGENCY USE

FII~No.

Date Received

Certification

No.

Date

Sec. A

~.

~

~

~

Company Name

Person

thorized t Rec ive Certification

Person to Contact for Additional Details

StreetAddress

~r

)‘td~b~

StreetAddress

s~1~

Muni •

‘/~O

ality, State &

I3

Zip

o./~Ie.y

Code

/

C~g,~7

Municipality, State & Zip Code

Telephone Number

6/3~s4

Telephone Number

Location

g-is~-

of Facility

g-9~-/q~

Municipality

Township

Quarter S ctio

Township

Range

StreétAddres~

~

w•~-

°‘.

1k/V

/Ot~

County

Book Number

Property Identification Number

~2Sôo

Parcel Number

O5—3~_3oo-oo/

Sec. B

0

~ot

~

I.-—

0

(~

~

~o

~

•

Nature of Operations Conducted at the Above Location

•

Water Pollution Control Construction Permit No.

•

Date Issued

•

NPDES PERMIT No.

Date Issued

Expiration Date

•

Air Pollution Control Construction Permit No.

Date Issued

Air Pollution Control Operating Permit No.

Date Issued

Sec. C

0

z

~U)

~(O

~

U~cL:

~Q.

~

Describe Unit Process

•

•

Materials Used in Process

Sec.D

~

n

2~

•I

•

DEC 15

2C~ ~

1L

532-0222

Tar CertØcarion

for

Pollution Control Facilities

Page 1 of2

8/00

Ijj~g,vui,,~iv

VJHONMI~V7AL

PROTECTIONAG5VQy

AI’C 151 (Rev. 8/00)

BOW/WPC/PERMlT SECTION

---

Sec. E

(1) Nature of Contaminants or Pollutants

Tax Certt/IcationforPollution Control Facilities

•

Page2of2

8/00

Contaminant or Pollutant

..‘

‘

.1

2

DESCRIPTION

-~?

U,

I-

z

z

z

-c.)

I-

-J

0

U-

-J

0

I-

z

0

0

z

0

I-

-J

-ii--

0

C!,

z

I-

z

0

0

0

• DISPOSAL OR USE

Material Retained, Caotured or Recovered

4~4t~ //~~L~

JW~ /X~t~4~

(2) Point(s~~~Waste

Water Discharge

~

h-~

14

a.-~te’?

Plans and Specifications Attached Yes

i—

No

.i~LAre contaminants (or residues) collected by the control facility?

Yes

j..-

(4)

Date installation completed /0/ ~?7 status of installation on date of application

‘o~~i~

(5)

a. FAIR CASH VALUE IF CONSI~EREDREAL PROPERTY:

$

‘-/0,

2~4~bI

‘~-~—

—

b. NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY:

$

—0

—

—

c. PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY:

$

— a —

d. PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY:

$

—

—

2

e. PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE:

337~:~

Sec. F

The following information is submitted in accordance with the Illinois Property Tax Code, as amended, and to the best of my

knowledge, is true and correct. The facilities claimed herein are “pollution control facilities” as defined in Section 11-10 of the

!~

Illinois Property Tax Code.

~

Signature

,f~i1~

/h1de.. b ra~

ci.

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. Ifattachments are needed, record them consecutively on an index sheet

Sec. A

Sec. B

Sec. C

Sec. D

Information refers to apphcant as listed in the tax records and the person to be contacted for further details or for inspection of

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

outside of municipal boundaries. The property identification number is required.

SeIf~explanàtory. Submit copies of all permits issued by local pollution control agencies. (e.g. MSD Construction Permit)

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

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

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

flow diagram describing the pollution control facility. Include a listing ofeach major piece ofequipment included in the claimed

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

~,

collection efficiency.

Sec. E

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

i~

~

~

~

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 water-carried wastes from-air pollution control facilities. Submit drawings,

which clearly show (a) Point(s) of 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 the value

in dollars reclaimed by sale or reuse of the colIec~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, explain.

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:

Attention:

Illinois EPA

Thomas McSwiggin

Donald E. Sutton

P.O. Box 19276

Permit Section

Permit Section

Springfield, IL 62794-9276

Division of Water Pollution Control

Division ofAir Pollution Control

---

/21t~

~/1

.~

~th~- ~

~

~

~~eAk?~/~1!

9

1/

~

/~

~z’L~

2~

.~/

.~‘1

~

41~~

L/

~

/10

~

~L ~

~

~

~-C~-~

/~2~~y~e

~

~L’~i~~

~

.-~~

~

,?t~

~~ej’

~

4~v~

~Le2~I

of

~

~

a&d~

.‘~

~eJ

~

i~

~?

/~e~te4A~

~j

~77

C~&L

~2/Ae~

~~h~?’-~-

‘~r

~

.4

~

L~/~

~7V4~’

r

/~/f

py~~o~r~1~

-~—

---

TI~~

~ j~j~4.

0T.T•T ~

Vc

“~.w

~

ii

0”

/ ~//-

~

,.

~~1

~

~. ~3)~ ~

7~i~:i

---

‘~

v~

ri

i~I

PEC E VED

STATE OF ILLINOIS

.

•

U

CLERK’S

FEB 102005

OFFICE

COUNTY OF SANGAMON

~

STATE OF ILLINOIS

)

.

pollution Control Board

PROOF OF SERVICE

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

THE

RECOMMENDATION,

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

addressed to:

Dorothy M. Gunn, Clerk

Illinois Pollution Control Board

Kent Hildebrand

James R. Thompson Center

420 Bailey Court

100 West Randolph Street, Suite. 11-500

Princeton, Illinois

61356

Chicago, Illinois 60601

Steve Santarelli

Illinois Department of Revenue

101 West Jefferson

Post Office Box 19033

Springfield, Illinois 62794

and mailing it from Springfield, Illinois, on February 8,

2005,

with sufficient postage

affixed for first class mail.

~

~

SUBSCRIBED AND SWORN TO BEFORE ME

This

8th

day ofFebruary, 2005

~

Notary Public

~

BRENDA BOEKNER

1 NOTARY PUBLIC, STATE OF ILLINOIS ~