BEFORE THE ILLINOIS POLLUTION CONTROL BOARD CLERK’S OFFICE
NOTICE
THIS FILING IS SUBMITTED ON RECYCLED PAPER
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

(Tax Certification))

Memorandum
1. c~~tondtn~nts
‘3 ‘V
\~J ~.E
Memorandum

RECE!VED

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

CLERK’S OFFICE

AUG 112005

Evergrcen Lane Farm, Inc.--Freeport

STATE OF ILLINOIS

(Property Indentitication Number

)

Pollution Control Board

I2-P~-28-100-004)

)

PCBO6-

)

(Tax Certification)

NOTICE

Dorothy M. Gunn, Clerk

Illinois Pollution Control Board

Tom Scheider

James R. Thompson Center

4778 W. Empire Rd.

100 West Randolph Street, Suite. 11-500

Freeport, Illinois 61032

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 THE RECOMMENDATION ofthe Illinois

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

ENVIRONMENTAL PROTECTION AGENCY

OF THE STATE OF ILLINOIS

By:

1~L~

Vera Herst

Assistant Counsel

Division of Legal Counsel

DATED: August 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

RECEIVED

CLERKS OFFICE

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

AUG 112005

Evergreen Lane

Farm, Inc.--Freeport

)

STATE OF ILLINOIS

(Property Indentification Number

)

pollution Control Board

12-Q?-28-100-004)

)

PCBO6-

(Tax Certification)

)

APPEARANCE

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

flhinois Environmental Protection Agency.

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

By:_____________________

Vera Herst

Assistant Counsel

Division of Legal Counsel

DATED: August 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

RECEIVED

CLERK’S OFFICE

BEFORE THE ILLINOIS POLLUTION

CONTROL BOARD

Alir

RUt)

2005

Evergreen Lane Farm, Inc.—Freeport

)

STATE OF ILLINOIS

(Property Identification Number

) PCB 06-

Pollution Control Board

12-p~28-l00-0O4)

) (Tax

Certification)

RECOMMENDATION

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

Recommendation pursuant to Section 125.204 of the regulations pf the Illinois Pollution

Control Board, 35 III. Adm. Code 125.204.

On January 4, 2005, the Illinois EPA received a request from Evergreen Lane

Farm, Inc. (log number TC-02-05, Exhibit A) for an Illinois EPA

recommendation regarding the tax certification ofwater pollution control

facilities pursuant to 35 111. Adm. Code 125.204.

The applicant’s address is:

Evergreen Fram, Inc.

6497 N. Damascus Rd.

Freeport, Illinois 61032

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

Section 28, T28N, R7E ofthe 4th P.M., in Stephenson County, at the above street

address and consist of the following:

Livestock waste management facilities consisting of one concrete manure

pit (40 ft. x 383 ft. x 8 ft. deep) with the concrete slotted portion of the

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

ft. x 4 ft. x 8 ft deep) located in one swine building.

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

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

Exhibit A.

TIllS

FILING SUBMITTED ON RECYCLED PAPER

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 primary purpose 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.”

Pollution control facilities are entitled to preferential tax treatment, 35 ILCS

200/11-5.

Based on the information in the application and the purpose of the 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, orreducing

water pollution, 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: August 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

)

STATE OF ILLINOIS

)

COUNTY OF SANGAMON

)

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

Tom Scheider

James R. Thompson Center

4778 W. Empire Rd.

100 West Randolph Street, Suite. 11-500

Freeport, Illinois 61032

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 August 8, 2005, with sufficient postage

affixed for first class mail.

SUBSCRIBED AND SWORN TO BEFORE ME

this 8th day of August, 2005

—..~

OFFICIAL SEAL

______________________________

BRENDA BOEHNER

Notary

Public

•~. NOTARY PUBLIC. STATE OF ILLINOIS ..

tMY COMMISSION EXPIRES 1l.14-2005t

:.~~-

THIS FILING IS SUBMITTED ON RECYCLED PAPER

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

1021 NORTH GRAND AVENUE EAST, P.O. Box 19276, SPRINCEIELD, ILtiNols 62794-9276, 217-782-3397

JAMES R. THOMPSON CENTER, 100 WEST RANDOLPH, SUITE 11-300, CHICACO, IL 60601, 312-814-6026

ROD R. BLAGOJEVICH, GOVERNOR

RENEE CIPRIANO, DIRECTOR

Memorandum

To:

Connie Tonsor~visionof Legal Counsel

From: Bruce J. YuáQ~1anager,Watershed Management Section

Date:

JUN

1 ZOUb

Re:

Evergreen Lane Farm, Inc.

—

Freeport

Recommendation of Tax Certification

Log # TC-02-05

Property Identification # 12-02-28-100-004

The Bureau of Water received a request on January 4, 2005 from Evergreen LaneFarm, Inc. for an

Illinois EPA recommendation regarding the tax certification of water pollution control facilities pursuant

to 3511. Adm. Code 125.204. We offer the following recommendation.

The water pollution control facilities in this request include the following:

Evergreen Lane Farm, Inc.

6497 N. Damascus Rd.

Freeport, IL 61032

Section 28, T28N, R7E of the 4th P.M. in Stephenson County

Livestock waste management facilities consisting of one concrete manurepit (40 ft. x 383 ft. x 8

ft. deep) with the slotted concrete portion of the floor over the manure pit and three concrete

pump out manure pits (each 4 ft. x 4 ft. x 8 ft deep) located in one swine building.

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

wastes prior to cropland application.

These facilities are fUrther described in the enclosed applications and supporting documents.

Based on the information included in this submittal, it is our engineering judgment that the above

proposed facilities may be considered “Pollution Control Facilities” under 35 IAC 125.200(a), with the

primary purpose of eliminating, preventing, or reducing water pollution, or as otherwise provided in this

section, and therefore eligible fortax certification from the Illinois Pollution Control Board. The Bureau

of Water therefore recommends that the Board issue the requested tax certification for these facilities.

If you have any questions regarding the above, please contact Thaddeus Faught at 217/782-3362.

BJY:TJF:TC-02-05.doc

cc: Tax Cert File

RERKEotO —4302 North Main Street Rockford, IL 61103 -. (815) 987-7760

•

DES

PEAIN5 —9511 W. Harrison St., Des Flames, IL 60016— 1847)

294-4(100

EICIN —595 South Stale, Elgin, ft 60123 —(847) 608-3131

•

PEORIA —5415 N. University St., Peoria, IL 61614— (309) 693-5463

BUREAU Of LAND. PEORIA — 7620 N. University St., I’eoria, IL 61614 —(3091 693-5462

•

CIIAMPAIGN — 2125 South First Street, Champaign, IL 61020— (217) 278-5800

SeRtNCnEto —4500 S. Sixth Street Rd., Springfield, IL 62706 —(2171 786-6892

•

COLLINSVIIUL — 2009 MaIl Street, Cellinsville, IL 62234 —(618) 346-5120

MARION — 2309W. Main SI,, Suite 116, Marion, IL 62959— (618) 993-7200

F’RCNT

C VI I-

PAI’ER

Watersned Unit Tax Certification Review Sheet

Lfl7s~

5~I~&’~~r

14,

Prt,notk.

‘Ti..

(aIO3~

Facility:

Ftier~tr,.

tare

(~,t4~fl

Pmrn&co’s

ftd

~i’yta0r+

fl.

(,!ofl..

Property ID:

/ZO~-l9-)eo-Do’1

Date Control

Devices Installed:

Signature:

~‘—I

/o/l1e~~

-i-~

Wastes:

~livestock waste is applied

cropland.

Agrichemical rinsate and spillage

is recycled throueh the

O Other:

___________________________________

County:

Provided

Fair

Cash

Value:

Title:

Physical Description of Pollution Control Devices:

Ooe

ca1Cce~t 7Et~rvrp o,’+

(393 fJ

‘~QC4

!~‘4-

der~

.~ -

.~J

P/~ry

‘~nJ 3

c4-4i

~#r.p’~v+

r’~

L1,4.

/4 ~

Other:

—

¶o?&?P

...t,fl

t.r.,1(V

,..-/

-c’s—.

jfA.,

•t

,.-i.~’-,..’

(L/,tA

‘

,I~.’

~~-‘

I•~

‘ç

,-..

Project-Name:

Reviewen

Log No.:

Applicant:

L.arQ

Rtr,

f,,~

—rMM~,~

F.~’i4-

Location:

Date:

Type:

Contact:

Phone: -

~reep~-

.1±?

9/ni~

0 Agchem

~Livestock

Ton

ccke,?pr

~3Ic-

g&—~,

Legal Description:

lects~’5‘2~Z

£/E ~

c~4~

Pt?

~Z 27

(~-

~q2

facility and/or land

applied.

STAn OF

XLLIISVIS

S1VI~teirAL PECTECIW ~CY

2200 O-V~fiLL~AD

•

SPRn~IB2, tLLflttS 62706

APPtICATIO~FOR (IRrIflCATIW (PThDPERTY TA~TBEKn~err)

M—~ ~

kit

POWJT’IaV

cQ(Ifl

F)C1~~

tnfa.r.ion

tsr

illinois Mfld

Statate.,

.AIR

XAI~

1979.

~sptcr

• 120, Section

Dtaclnosn

at ~4LtjntoPtlon

I• ,t1,~tezy.

Ioe,er,

tells

sppU~tion

—

Fc4t A~CYUSE

rot,

File No.

Date Received

Certification No.

ciepany Nn

ILL/NO/s ENVIRONMENTAL

Lctne

Tnc~

PROTECTIONAGFNrY

‘erson kzthore)ed to Receive certirication

Person to contact for

;cr~t Address:

Sr ii

eicle-v-’

Street

Aaaress:

~Scj-~

e,dttr

4nucipality,

‘t779

state

E,npin

Coat: ~

ReL

Itucipality,

41.771 Vi.

State

Em?’ifl

zip dde:

Xci

LIo3?~

freeobr*

Teieptn~ Nft.ber:

3IL6/a~n.

~ gj’ç—~4yp’

~/s_g4g.~~4i4L7

.~,catiatox

Facility:

?cipant~~

Tn~nsiup:

Tn ,4~~c~Ie

cd sed~n.29

W&d ci

tintS

;treet Address:

Book )ka~er:

‘roperty

~‘*?7

identincation

/V Dpntq.scu?

Asither:

R1’

Parcel 4roer:

—

4attwe

Operations conthacted

the above location:

j~?~

47t*k

-to

~iaskd’,’~

Prodttc.f4n,

SpeciP,’cai/y

,4or

Corns?c?tc.ht/

4~,

rtoduc~to4

(1) Water

P~llutionControl Constrtction Permit No.

Date Issuec

A//A

(2) NPDES Pam No.

Date Issuea

cxpiratlon Date

(3) Mr Polldtzon

tV/A

Control Constnctioi

Permit No.

Date ESSttd

(4) AIr Pollution

tV/A

Control Operating Permit No.

Date Issued

‘~

;

(1)

tlescnbe hit Process:

—

540’1c

~ej~

A~3

P/4;.s/,,’nj

~~iaLM~—

/562OS~.1°1

/33Zo.Ai0?a

manLAv4t

(2)

~rzrials

tjsea in Process:

~1rac.+LktQ

js ~.

wcocl.

Arc*rn~-

‘build

frh~

oveP’ a

toplCPCtt

CLPICI

ct,ictcteislot+e4

floor, Thc

e~Cr0r

FAa

b~ridr~~;~

s+eel

s,dIn~ 011d.

ct&r+d’iS.

(1) DescnDe

-t

poLLutIon

aoate,rcit control raciJaty:

h~s

ConCtetC

s;o(es

CclCrQte 5)4*3

qr~

PeiP’~oPCe~’f~arp

cjno(

.Jaor17~S

-i-of

cl’~ fit’

Ou1~ )nks

84tT

deefA

/4/f

C.onCY’?f~

c~’

3/ole5.

- (1) Nature or Conta.lnamts or Pollutants:

‘

Contaminant

Pollutant

tteflal Retained, Caotured or Recoverec

~5~IYUC71

DISPC~AL~ tJ5~

c~~tondtn~nts

papSP

poIIlAf4flt2

N03

~g~a.re

(/t~aJc~

*soI;ds)

Livestock i~i&-s

isp~pecL Pro

injecteo.

‘~

soil.

(2) Point(s) ot

waste water ~schanes

pun?

OUt /pcq*~7flfl

0 A

or±Ij

es/dc

D7~b

—

Plans and Specifications Atta~hed-~

Yes

No_________

(3)

Are contaminants

(or

residues) col;ected by the

control

facility?

Yes

(4)

Date

installation

cleted

/O//7~~

statt~

installation on date of applicationtom

p/ete4

in ase

(5) a.

FAIR CASI VALUE IF CCNS1I~RE~REAl. PFC~E~f:

- -

~-‘

2..~—74’4A.

FAIR CASI

VAlISE IF (XGILtRED PERSCNAL PR~ERTY:

///.4

NET SALVA~VAlISE IF ~SIDEPED

REAL

P~Efl:

d. NFl

SALVA~VALUE

IF aismEP~ PER~LAL

Pln’ERIY:

________________________

e. PWUEflVE GI~SAM4UAL fl4~?

~lFdt

FACILITY:

____________________________

P~nJcrIvErET AMJUAL flOE OF (fl(I1~LFACILiTY:

PEIOffACE Ciwin FACILITY BEARS TO MEtE FACILITY VAlISE:

SR. 6

The tollanrig inrormation

is st~ittM in accordance with

the

“Revetme Act

or 1939”. as ~.ced,

and

the best

ay b~iledge

• is

tnt and correct.

The facilities

claimed herein, are

“pollution control facilities” as defined

iii the Revenue Act

of 1939, 120 Par.

502a.

~‘~~Th1

n-~fres;doat~

£ver~reen

L44e

Fctrp~

______

____—

IISTRLCFI(?C F~CC7IFILDC AND FILING APFLICAflG4

General:

Separate applications mist be c~nletedfor each control facility claizëd. - Op not nix types (water and

air).

Where both

air

ano water operations are related, file two applications. If attachments are needed, record them consecutively on an index sheet.

Sec. A

Information refers

applicant as listed in

thè~

tax records and the person to

contacted for further details or

for in-

spection of facilities. Location

facilities

street

and local tax identification system, property identification

no.,

book no., or legal description.

Sec. B

Self-explanatory. Submit copies of all permits issued by local pollution control agencies.

(e.g.

I~5Dconstruction Permit)

Sec. C

Refers to manufacturing processes

or materials

on which pollution control facility is used.

Sec. 0

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

reduce pollution. State the type of control facility.

State

peztt nuther, date, and agency issuin.g permit. A narrative

description and a process

fla,

diagram describing the pollution control facility. Incl’4e a listing of each major piece of

oquiprent incltxied in the claI.med fair cash value

for

real or personal property. Include an avenge analysis of the

fluent and

effluent

the

control facility stating the collection efficiency.

Sec. S

List

air contaminants, or

water

pollution substances released as effluents to the manufacturth~rrocesses. List also the

final d

is cit

,l of in’.- contaninaats reioved inn

the

manufacturing processes.

Item (1)

Refers to pollutants and contaminants raroved fran the process by the pollution control facility.

Item (2) - Refers

water pollution but can apply to water-carried wastes fran air pollution control facilities. Submit

drawings which clearly show (a) Point(s)

discharge

receiving street, ar4 (b) Sewers and process piping to and from

the

control facility.

Item (3)

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

collected substances. State

the

cost

-reclamation and related

expense.

Item (4)

State

the

date which

the

pollution control facility was first placed in serrice and operated. If not, explain.

Item (5)

This information

essential to

the

certification and assessment actions. This accotmtthg

data

mist

cair

plated to activate project review prior to certification by this Agency.

Sec. F

Self

explanatory. Si~ature must be a corporate authorized signature.

?fl:

Submit to:

Attention:

~vironrtntal

Protection Agency

Thomas McSwiggln

Otto J. Cein, Jr., Manager

2200 0~urchill Road

Industrial Tax Certification Unit

Tax Certification Section

Springfield, Illinois 62706

Division

of Water Pollution

Control

Division of Air Pollution Control

mc’

‘3

‘V

\~J ~.E

old

-C-

y&tr~

lot

bsrs,

4ii

tt4/e3

?deer r~ ~

~.)I

e$~~

~-t ±hIs

t4t

‘4

- .---—~.

ç~t~

.____1~Il~ic

i~i,.j

Fc~roi.

:~t

‘2

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

1021 NORTH GRAND AVENUE EAST, P.O.

Box 19276,

SPRINGFIELD, ILLINOIS

62794-9276, 217-782-3397

JAMES R. THOMPSON CENTER, 100 WEST RANDOLPH, SUITE 11-300, CHICAGo,

IL 60601, 312-814-6026

Roo R.

BLAGOJEVICH, GOVERNOR

RENEE CIPRIANO, DIRECTOR

Memorandum

To:

Connie Tonsor, Division of Legal Counsel

From: Bruce J. Yurdin, Manager, Watershed Management Section

Date:

Re:

Evergreen Lane Farm, Inc.

—

Freeport

Recommendation of Tax Certification

Log # TC-02-05

Property Identification # 12-02-28-100-004

The Bureau of Water received a request on January 4, 2005 from Evergreen Lane Farm, Inc. for an

Illinois EPA recommendation regarding the tax certification of water pollution control facilities pursuant

to 35 II. Adm. Code 125.204. We offer the following recommendation.

The water pollution control facilities in this request include the following:

Evergreen Lane Farm, Inc.

6497 N. Damascus Rd.

Freeport, IL 61032

Section 28, T28N, R7E of the 4th P.M. in Stephepson County

Livestock waste management facilities consisting of one concrete manure pit (40 ft. x 383 ft. x 8

ft. deep) with the slotted concrete portion of the floor over the manure pit and three concrete

pump out manure pits (each4 ft. x 4 ft. x 8 ft deep) located in one swine building.

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

wastes pnor to cropland application.

These facilities are further described in the enclosed applications and supporting documents.

Based on the information included in this submittal, it is our engineeringjudgment that the above

proposed facilities may be considered “Pollution Control Facilities” under 35 IAC 125.200(a), with the

primary purpose of eliminating, preventing, or reducing water pollution, or as otherwise provided in this

section, and therefore eligible for tax certification from the Illinois Pollution Control Board. The Bureau

of Water therefore recommends that the Board issue the requested tax certification for these facilities.

If you have any questions regarding the above, please contact Thaddeus Faught at 217/782-3362.

BJY:TJF:TC-02-05 .doc

cc: Tax Cert File

R0CKE0RD —4302 North Main Sired, Rockford, IL 61103 —(815) 987-7760

•

Drs PLAINI.S —

9511 W.

Harrison St., Des Plaines, IL 60016— (847) 294-400D

ELGIN —

595 South

State, Elgin,

IL 60123

— (847) 608-3131

•

PEORIA

—5415

University St., Peoria, IL 61614 —(309)

693-5463

BUREAU (IF LAND - PEoRIA — 762(1 N. University SI,, Peoria, IL 61614 —(309)

693-5462

•

CHAMPAIGN

—2125 South

First StreeI, Champaign, IL 61820 —(217) 278-58(10

SPRINGFIELD —

450U S. Sixth

SIred Rd., Springfield, IL

62706

—(217) 786-6892

•

COLLIN5vILLE —

2009

MaIl SIred, Collinsvihe, IL 62234 — 61 H) 346-5120

MARION —

2309W.

Main St., Suite 116, Marion, IL 62959 —(618) 993-7200

Pio NTFI) ON

1-Gyct

ISu’r t