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ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
BEFORE "1'HE
ILLINOIS POLLUTION CONTROL BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Mose Tank
)
)
PCB 06-
(Tax Certification)
PROPERTY IDENTIFICATION NUMBER
)
51-34-1-21 or portion thereof
)
NOTICE
TO:
Dorothy Gunn, Clerk
John S . Swearingen
Illinois Pollution Control Board
Marathon Ashland Petroleum
State of Illinois Center
Refinery Office Building
too W
. Randolph Street, Suite 11-500
Robinson, Illinois 62454
Chicago, Illinois 60601
Steve Santarelli
Illinois Department of Revenue
101 West Jefferson
P.O. Box 19033
Springfield, Illinois 62794
PLEASE TAKE NOTICE that I have today electronically filed with the Office of
the Pollution Control Board the
APPEARANCE and RECOMMENDATION
of the
Illinois Environmental Protection Agency, a copy of which is herewith served upon the
applicant and a representative of the Illinois Department of Revenue
.
Respectfully submitted by,
/s/
Rohb H . Layman
Assistant Counsel
Date : December 13, 2005
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 North Grand Avenue East
P .O
. Box 19276
Springfield, IL 62794-9276
Telephone
: 217/524-9137

 
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 13, 2005
BEFORE THE ILLINOIS POLLUTION CONTROL
BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Mosc Tank
)
PCB 06-
(Tax Certilication)
PROPERTY IDENTIFICATION NUMBER
)
51-34-1-21 or portion thereof
)
APPEARANCE
I hereby file my Appearance in this proceeding on behalf of the Illinois
Environmental Protection Agency
.
Respectfully submitted by,
s/
Robb H . Layman
Assistant Counsel
Date
: December 13, 2005
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 North Grand Avenue East
P.O. Box 19276
Springfield, Illinois 62794-9276
Telephone
: 217/524-9137
* * * * PCB 2006-099 * * * *

 
ELECTRONIC FILING, RECEIVED, CLERKS OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Mosc Tank
)
PCB 06-
(Tax Certification)
PROPERTY IDENTIFICATION NUMBER
)
51-34-1-21 or portion thereof
)
RECOMMENDATION
NOW COMES the ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
("Illinois EPA"), through its attorneys, and pursuant to 35 III
. Adm . Code 1-15
.204 of the
ILLINOIS POLUTION CONTROL BOARD'S ("Board") procedural regulations, files
the Illinois EPA's Recommendation in the above-referenced request for tax certification
of pollution control facilities
. In support thereof, the Illinois EPA states as follows
:
On December 30, 2004, the Illinois EPA received a request and supporting
information from MARATHON ASHLAND PETROLEUM, LLC, ("Marathon")
concerning the proposed tax certification of certain air emission sources and/or
equipment located at its Robinson refinery in Crawford County, Illinois
. A copy of the
relevant portions of the application is attached hereto
. Exhibit A] .
2.
The applicant's address is as follows :
Marathon Ashland Petroleum, LLC
Refinery Office Building
Robinson, Illinois 62454
3 .
The pollution control facilities involved in this request are located at the
aforementioned address and consist of the installation of equipment used in the Mobil Oil
Sludge Coking ("MOSC") system
. The equipment, described as the Mosc tank, is

 
ELECTRONIC FILING, RECEIVED, CLERKS OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
primarily designed to reduce hazardous air pollutants and sludge during the coking cycIc
.
The Mose system allows materials with recoverable oil content to be injected into the
quench water during the coking cycle . In doing so, the oil in the injected material is
vaporized and recovered, thus contributing to the reduction in hazardous air pollutants
during the coking cycle .
4.
Section 11-10 of the Property Tax Code, 35 ILCS 200111-1 0 (2002),
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 (h)
treating, pretreating, modifying or disposing of any potential solid, liquid,
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, as
provided by 35 ILCS 200/11-5 (2002)
.
6.
Based on information in the application and the underlying purpose of the
Mosc Tank to prevent, eliminate or reduce air pollution, it is the Illinois EPA's
engineering judgment that the described project and/or equipment may be considered as
"pollution control facilities" in accordance with the statutory definition and consistent
with the Board's regulations at 35 111
. Adm . Code 125 .200. [Exhibit B1 .
7.
Because the Mosc Tank satisfies the aforementioned criteria, the Illinois
EPA recommends that the Board grant the applicant's requested tax certification
.

 
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
Respectfully submitted by .
ILLINOIS ENVIRONMENTAL PROTECTION
AGENCY
/Si
Robb II . Layman
Assistant Counsel
DATED :
December 13, 2004
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1031 North Grand Avenue East
P .O. Box 19376
Springfield, Illinois 63794-9276
lelcphonc :217/524-9137

 
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
CERTIFICATE OF SERVICE
I hereby certify that on the 13th day of December, 2005, I electronically filed the
following instruments entitled NOTICE, APPEARANCE and RECOMMENDATION
with .
Dorothy (iunn, Clerk
Illinois Pollution Control Board
100 West Randolph Street
Suite 11-500
Chicago . Illinois 60601
and
. further, that I did send a true and correct copy of the same foregoing instruments, by
First Class Mail with postage thereon fully paid and deposited into the possession of the
United States Postal Service
. to:
Steve Santarelli
John S . Swearingen
Illinois Department of Revenue
Marathon Ashland Petroleum
101 West Jefferson
Refinery Office Building
P.O. Box 19033
Robinson, Illinois 62454
Springfield, Illinois 62794
/s/
Rohh H . Layman
Assistant Counsel

 
i
ELECTRONIC FILING, RECEIVED, CLERKS OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
IL 532-0222
APC 151 (Rev . 8/00)
Tar Certification for pollution Control "-
.
.
Page I oft
WOO
_
APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTIQH CONTROL FACILITY
This Agency is authorized to request this
information under Illinois Revised Statues, 1979,
AIRK
WATER U
Chapter,l20,SMion502>S .D6CIOSureaftis
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
P . O. Box 19276, Springfield, IL 62794-9276
information is Volumary, However, failure to
comply could prtvent your application from
being processed or could result in denial of your
application for certification .
FOR AGENCY USE
File No
Date Received
Certification No.
Date
Sec . A Company Name
Marathon Ashland Petroleum LLC
6sa
Person Authorized to Receive Certification
John Swearinqen
Person to Contact for Additional Details
Ddnnis Baker
Street Address
Refinery Office Buildinq
Street Address
539 South Main Street
Municipality, State & Zip Code
Robinson, IL 62454
Municipality, State & Zip Code
Findlay, OH 45840
Telephone Number
618-544-2121
Telephone Number
419-421-3759
Location of Facility
Quarter Section
Township
Range
Municipality
Township
Robinson
Robinson
Street Address
RRUtp 33
County
Book
Crawford
Number
Property Identification Number
_
Parcel Number
Part of 51-34-1-?1
Sec . B
Nature of Operations Conducted at the Above Location
A
F` 99
z~
u
re
as
so
o.(
a
Petroleum Refining
MOSC Tank
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 .
96010007 Title V)
Date Issued
Sec. C
a
4
o
o.
z
Describe Unit Process
See Attached
RGCEI Vi EM
Materials Used in Process
DEC
3
0 7004
See Attached
EPA -
DAPC -
SPFLD
Sec. D
S
00
zw
du
Describe Pollution Abatement Control Facility
See Attached

 
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
Tax Cen(cation for Pollution Control Facilities
Page 2 oft
8/00
Sec . E
N
5
u
u
o
Z0
°z
°
F
j
0
<
° i
(1) Nature of Contaminants or Pollutants
Sludges, Hazardous Wastes
Material Retained, Captured or Recovered
Contaminant or Pollutant
DESCRIPTION
DISPOSAL OR USE
Sludqes
Treatment in MOSC process
Hazardous Wastes
Treatment in MOSC process
(2) Point(s) of Waste Water Discharge
N/A
Plans and Specifications Attached
Yes Xx I No
(3) Are contaminants (or residues) collected by the control facility?
Yes xx
No
(4) Date installation completed
1993
status of installation on date of application
100%
(5)
a . FAIR CASH VALUE IF CONSIDERED REAL PROPERTY:
$
b
. NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY :
$
y / ,,/
to
°u
a
c
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY
:
$
d .
PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY :
.
z4-A
$
z a e o
e .
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE :
%
.081
Sec. F The following information is submitted in accordance with the Illinois Property Tax Code, as amended, and to the best of my
a
a
Z
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 .
I L~29lJY
Signature
John Swea ingen
Title
Illinois Refining Division Manager
Sec . G
INSTRUCTIONS FOR COMPILING AND FILING APPLICATION
General : Separate applications must be completed for each control facility claimed
. Do not mix types (wafer and air) . Where both air and
water operations are related, file two applications . If attadunents are needed, record them consecutively on an index sheet-
Sec A
Information refers to applicmt 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 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 eontrof 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 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 of each major piece of equipment included in the claimed
fair cash value fix real property
. Include an pveraq analysis of the influent and effluent of the control faciffity starting 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 walerK2rtied wastes from air pollution control facLlles
. Submit drawings,
which clearly show (a) Point(s) of discharge to receiving stream, and (b) Sewers and process piping to and from the control
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 celleced substances
. 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 .
Sec F
Set-explanatory . Signature must be a corporate authorized signature.
Submit to :
Attention :
Attention:
Ilincs EPA
Thomas McSwiggin
Donald E
. Sutton
P .O . Box 19276
Permit Section
Permit Section
Springfield, IL 62794-9276
Division of Water Pollution Control
Division of Air Pollution Control

 
ELECTRONIC FILING, RECEIVED, CLERKS OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
Section C
Describe Unit Process :
Illinois Refining Division installed a 300 bbl RCRA storage vessel and injection pump
south of the Coker in order to inject DAF into the quench water line of the Regular
Coker. The Mobil Oil Sludge Coking (MOSC) system is used on the Cokers . In this
system, materials with recoverable oil content are injected into the quench water during
the coking cycle. This allows the oil in the injected material to be vaporized and
recovered .
Section C
Materials used in process :
Recoverable Oil, sludges,
Section D
Pollution Control Facility Description
The Mobil Oil Sludge Coking (MOSC) system is used on the Cokers. In this system,
materials with recoverable oil content are injected into the quench water during the
coking cycle . This allows the oil in the injected material to be vaporized and recovered .

 
R243 -
MOBIL OIL SLUDGE COKING
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-17
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COKER
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0
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0
COKE
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COKE
DRUM .
I-
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0
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I
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.
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SLUDGE TANK
4
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REFINERY SLUDGES

 
F,
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 13, 2005
* * * * PCB 2006-099 * * * *
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 NORTH GRAND AVENUE EAST,
(' .O-
BOX 19506, SLRINOEIELI), ILL NOis 627949506-( 217) 782-2) 13
Roo R
. t3LACOIEVICH, GOVERNOR
DOUGLAS I' . Scorn, DIRECTOR
Memorandum
Technical Recommendation for Tax Certification Approval
Date :
September 20, 2005
To:
Robb Layman
From:
Don Sutton '0
0
Subject
: Marathon Ashland Petroleum LLC TC-04-30-121
This Agency received a request on December 30, 2004 from Marathon Ashland Petroleum LLC for an
Illinois EPA recommendation regarding tax certification of air pollution control facilities pursuant to 35 III
.
Adm
. Code 125 .204
. I offer the following recommendation
.
The air pollution control facilities in this request include the following
:
Mosc Tank whose primary purpose is to reduce hazardous pollutants during
the coking cycle
. Because the primary purpose of this unit is to reduce or eliminate air
pollution, it is certified as a pollution control facility
.
This facility is located at 100 Marathon Avenue, Robinson
The property identification number is Part of 51-34-1-21
Based on the information included in this submittal, it is my engineering Judgement that
the proposed facility may be considered "Pollution Control Facilities" under 35 IAC
125.200(a),
with the primary purpose of eliminating, preventing, or reducing air pollution,
or as otherwise provided in this section, and therefore eligible for tax certification from
the Illinois Pollution Control Board
. Therefore, it is my recommendation that the Board
issue the requested tax Certification for this facility
.
PRINTED ON RECYCLED PAPER
a

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