CL~F~K’3

OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

~

~

r

~2O~

LUKE BRUMMER

)

STPT~OF

!LLN~Q~S

(Property Identification Number

)

P~t~oriContrci

Board

06-13-020-018)

)

Petitioner,

)

PCB 05-

)

(Tax Certification)

ILLINOIS ENVIRONMENTAL

)

PROTECTION AGENCY

)

Respondent.

)

NOTICE

Dorothy M. Gunn, Clerk

Luke Brummer

Illinois Pollution Control Board

8047 N.

2100t11

Street

James R. Thompson Center

Dieterich, Illinois 62424

100

West Randolph Street,

Suite.

11-500

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 today filed with the Office of the Clerk of the Pollution

Control Board an

APPEARANCE AND

TIlE

RECOMMENDATION

ofthe Illinois Environmental

Protection Agency, a copy ofwhich is herewith served upon you.

ENVIRONMENTAL PROTECTION AGENCY

OF THE STATE OF ILLINOIS

By:____

t1am9~’

Allen Day

As?istant Counsel

Division of Legal Counsel

DATED:

March 16, 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

---

BEFORE THE ILLINOIS POLLUTION CONTROL

BOARDS

OFFICE

LUKE BRUMMER

)

(Property Identification Number

06-13-020-018)

Petitioner,

)

PCBO5-

)

(Tax Certification)

~AR

172005

STATE OF ~LUNO~S

PciUut~onContro~Eloard

ILLINOIS ENVIRONMENTAL

)

PROTECTION AGENCY

)

Respondent.

-

APPEARANCE

The undersigned, as one of its attorneys, hereby enters an

APPEARANCE

on behalf ofthe

Respondent, Illinois Environmental Protection Agency.

Illinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box

19276

Springfield, Illinois 62794-9276

217-782-5544

ENVIRONMENTAL PROTECTION

AGENCY OF THE STATE OF ILLINOIS

DATED:

March 16, 2005

Division of Legal Counsel

sistant Counsel

THIS FILING IS

SUBMITTED ON RECYCLED PAPER

---

CL~R

K’S

OFF!F

BEFORE THE ILLINOIS POLLUTION CONTROL

BOARD~R

17

2005

LUKE BRUMMER

)

STATE

OF

!LJNOIS

Polk~on

Control

Board

(Property Identification Number

)

06-13-020-018)

)

Petitioner,

)

PCB

05-

)

(Tax Certification)

ILLINOIS ENVIRONMENTAL

)

PROTECTION AGENCY

)

Respondent.

)

RECOMMENDATION

Now Comes the Illinois Environmental Protection Agency (“Illinois

EPA”) by James Allen

Day, one ofits attorneys, and pursuant to Section

125.204 ofthe Illinois Pollution Control

Board’s (Board) regulations files the following Recommendation regarding the tax certification

ofwaterpollution control facilities pursuant

to

35111. Adm.

Code 125.204.

1)

On October 20, 2004, the Illinois EPA received a request from Luke Brummer for an

Illinois EPA recommendation regarding the tax certification ofwater pollution control

facilities pursuant to

35

Ill.

Adm. Code

125.204, and noted the request as log number TC-

25-04. (Exhibit A)

2)

The applicant’s mailing address is:

Luke Brumrner

8047 N.

2100th

Street

Dieterich, Illinois 62424

3)

The facility address is:

2722 N.

1900th

Street

Dieterich, IllinOis 62424

4)

The water pollution control facilities in this request are located at Section 20, Township 6

North, Range 7 East ofthe 3~

Principal Meridian in Effingham County, Illinois at the

above facility address and consist ofthe following:

-

THIS

FILING IS SUBMITTED

ON RECYCLED PAPER

---

Livestock waste management facilities consisting ofone concrete manure pit (80

ft.x 212 ft. x

8 ft.

deep) with fourconcrete pump out pits (5

ft. x

5

ft. x 8 ft. deep)

with the slotted concreteportion ofthe floor over the manure pit located in one

swine building.

5)

These livestock waste management facilities are used to collect, transport, andlor store

livestock wastes prior to cropland application.

6)

Section 11-10 of the Property Tax Code, 35 ILCS

200/11-10 (2000), 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 primarypurpose of:

(a)

eliminating, preventing, or reducing

air orwater pollution

.

.

.

or (b) treating, pretreating, modifying or disposing ofany

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.”

7)

Pollution control facilities are entitled to preferential tax treatment,

35 ILCS 200/11-5

(2004).

8)

Based on the information in the application and the purpose ofthe facilities (collecting,

transporting andlor stonng livestock wastes pnor to cropland application),

it

is the Illinois

EPA’s engineeringjudgment that the described facilities may be considered “pollution

control facilities,” pursuant to 35

Ill. Adm.

Code 125.200(a), with the primarypurpose of

eliminating, preventing, or reducing waterpollution, or as otherwise provided in 35 Ill.

Adm.

Code 125.200.

Therefore, the facilities are eligible for tax certification from the

Board.

THIS

FILiNG IS SUBMITTED

ON RECYCLED

PAPER

---

9)

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

certificatim’L

March

16, 2005

Illinois Environmental Protection Agency

1021 North GrandAvenue East

Post Office Box 19276

Springfield, Illinois

62794-9276

217-782-5544

By:

Illinois Environmental Protection Agency,

Division ofLegal Counsel

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

RECOMMENDATION,

upon the person to whom it is

directed, by placing a copy in an

envelope addressed to:

DorothyM. Gunn, Clerk

Luke Brummer

Illinois Pollution Control Board

8047 N.

2100th

Street

James R. Thompson Center

Dieterich, Illinois 62424

100 West Randolph Street, Suite.

11-500

Chicago, Illinois

60601

Steve Santarelli

Illinois Department ofRevenue

101

WestJefferson

Post Office Box

19033

Springfield, Illinois 62794

and mailing it from Springfield, Illinois on March 16, 2005 with sufficient postage affixed for

first class mail.

-

~

SUBSCRIBED

AND SWORN TO BEFORE ME

this sixteenth day of March, 2005

~

OFRC

~..-7~otaryPublic

THIS

FILING IS SUBMITTED

ON RECYCLED PAPER

---

Watershed Unit

Tax Certification Review Sheet

Physical Description of Pollution Control Devices:

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Project Name:

Reviewer:

Log No.:

Applicant:

Facility:

Legal Description:

Date Control

Devices

Installed:

Signature:

Wastes:

Location:

Date:

Type:

Contact:

Phone:

Property

ID:

County:

Provided

Fair

Cash

Value:

Title:

ce4~~~

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ñlark

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~1ivestock

waste

is applied to cropland.

0

Agrichemical rinsate and

spillage is recycled

through

the

facility

and/or land applied.

OOther:

---

This

Agency

is

authorized

to

request

this

information

under Illinois Revised Statues.

979,

-

Chapter.

120. Section 502a-5.

Disclosure of this

information

is

voluntary.

However,

failure

to

comply

could

prevent

your

appIic~tionfrom

4~

I

01 your

~.

rt~t~y~~

APPLICATION FOR

CERTIFiCATION (PROPERTY

TAX

TREATMENT)

POLLUTION CONTROL FACILITY

AIRD

WATER~

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

-

P.

0. Box

19276,

Springfield,

IL

62734-9276

File

No.

Date Received

Certification

No.

,

~I~te

Sec.

A

Company Name

IUAOI3 Lt~

~QJVM~1VII~L

PROTECTION AGENCY

-

.

oroTfp’~

Person AuthQrlzed to

Recewe Certification

Person to Con~ctbr AaaitIonal L)et~iTs

L~ce...

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moc~c

r~c

Street Address

Street

Address

~O

‘-1’,

M

~iOO’~’,~4-

DcLc~

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h~e3ecirc

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Municipality,

State

& Zip Code

Municipality. State

&

Zip Code

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~j?U;r,c~s

(o’-(

pfl~0.~

C~e,.’-t;~f

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Telephone

Number

Telephone

Number

i?’)9~?~’

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~

Location

of Facility

Municipality

Township

Quarter Section

Township

Range

~

~ove

Str~et

Address

County

Book Number

~

1~0t~

~-

~e~-ec:ck

~.ti-

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Property

Identification Number

Parcel’~umber

-i~-o~o-or~

Sec.

B

Nature of

Operations Conducted at the Above Location

I

~

he~

ihv~

-c~1~c~l

~~‘?‘

cor

I4ô~s

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~u,

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Water Pollution Control Construction

Permit No.

Date Issued

~

NPDES PERMIT No.

Date Issued

I

Expiration Date

~o

Air

Pollution

Control Construction

Permit

No.

Date Issued

Air

Pollution

Control

Operatina Permit No.

Da:e

Issued

Oac.C

Describe

Unit

Process

-

14~54r2~

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-Peeèec

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Materials

Used

in Process

r

.~ec.

D

Describe

Pollution Abatement Control Facility

—

1~:s

f~c;h)~

ss

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pi~

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f)o~cs

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6ee

ç~o~ec

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:L..532-0222

APC

!5t

(Rev. 500)

Thx Cu’rrzJiro:ion

for Pollution ControlFacilities

Pagt

I

of

2

---

Ta,~

Cert(/icationforPollution Control Facilities

Page 2 of

2

8,1~0

z

I—

U.

0

z

0

U

z

0

z

I,-

z

Material

Retained. Caotured or Recovered

Cont3minant

or

Pollutant

DESCRIPTION

DISPOSAL OR USE

nec~c~/

(~c)~~

/C.,it\~~~

(r~

f)-~

—

1~I\

(2)

Point(s) of Waste

Water Discharge

Plans and Specifications Attached

Yes

)

No

(3)

Are contaminants

(or residues) collected by the control facility?

I

Yes

~

No

(4)

Date

installation completed

9-~

9-

()~

status

of installation on

date of

application

(-~p

~

(5)

~____

.

a.

FA!RCASHVALUEIFCONSIDEREDREALPROPERTY:

~—I4~—~’j

lco

pop

b.

NET SALVAGE VALUE IF CONSIDERED

REAL

PROPERTY:

$

c.

PRODUCTIVE GROSS ANNUAL INCOME

OF CONTROL FACILITY:

$

~

‘j

0

d.

PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY:

$

I~

e.

PERCENTAGE

CONTROL

FACILITY BEARS TO WHOLE FACILITY VALUE:

L1~

sec.

rho

following

information

is

submitted

in

acc.nrd2r.ce with the Illinois Property

Tax Code,

as

amended. and to the best of my

knowledge,

is

true and

correct.

The facilities

c;aimed herein are “pollution control

facilities” as definea

in Section

11-10 of

the

~

Illinois

Property

Tax

Code.

.

.

0 ~

~

e

c

Signat~re.

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

an index sheet.

0

Sec.

A

Info: mation refers

to applicant as

listed

in the tax records and theperson

to be contacted

for further details or for inspection

of

facilities.

Define facil:ty lccation

by street address or legal description.

A

plat map

location

is

required for facilities located

outside_of_municipal_boundaries._The_property_identification_number_is_required.

Sec.

B

Self-explanatory.

Submit copies

of all permits

issued by

local

pollution cnntrcl agencies.

(e.g.

MSD Construction

Permit)

Sec.

C

Refers to

manufacturing processes or materials on which pollution control

facility is

used.

Sec. 0

Narrative description ofthe pollution

control facility, indicating that its primary purpose is

to eliminate, prevent or reduce pollution.

State the type

of

comrol 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 of each major piece of equipment included in

theclaimed

fair cash value

iOr real,p~operty.Include an average analysis of the influent and effluentof the control facility stating

the

—

collection efficiency.

.

‘

I

i:

Sec.

E

Lst

air contaminants,

orwater pollution substances releasea as effluents

to the manufacturing processes.

List also the final

disposal of any contaminants rem~veo

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.

whicn clearly snow (a) Point~s)of discharge to receiving stream, and (b) Sewers and process piping

to and from

the control

facility.

—

Item (3)

—

If tt~e

collected

contaminants are disposed

ofother than

as wastes, state the disposition

of the

materials, and the value

I

in

dollars reclaimed

by sale or reuse of the collected substances.

State the cost o~

reclamation and related expense.

Item (4)

—

State the date which the pollution control facility was first placed

in service and operated.

If not, explain.

0

Item ~5)

—

This information

is essential to the

certification

and assessment

actions.

This

accounting data must be completed

to

I

activate proiect

review prior ~dcertification

by this Agency.

Sec.F

Seif-~.~anatoiy.

Siqnatur~must be

a

corporate autnorized signature.

.1

Subm:t to:

Attention:

.

‘

Attention:

.

I

Illinois EPA

Thomas McSwiggin

Donald

E. Sutton

P.O. Box

19276

Permit Section

Permit Section

Sprirgi:eld,

IL

62794-927ô

Division

of WaterPollution Control

Division

of Air Pollution Control

---

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