ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Floating Roof Tank No . 809
)
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
100 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/
Robb H. Layman
Assistant Counsel
Date: December 22, 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 22, 2005
* * * * * PCB 2006-106 * * * * *
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Floating Roof Tank No. 809
)
PCB 06-
(Tax Certification)
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 22, 2005
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 North Grand Avenue East
P.O. Box 19276
Springfield, Illinois 62794-9276
Telephone: 217/524-9137
ELECTRONIC FILING, RECEIVED, CLERKS OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
OF THE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
)
Floating Roof Tank No. 809
)
)
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 35 111 . Adm. Code 125.204 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 Al
.
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 a floating roof tank . The
Floating Roof Tank No . 809 is similar to other floating roof tanks in that it typically
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
serves to protect and retain product in storage tanks. However, the nature of the floating
roof system also results in the reduction in volatile organic material emissions from the
affected storage tank .
4 .
Section 11-10 of the Property Tax Code, 35 ILCS 200/11-10 (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 (b)
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
Floating Roof Tank No . 809 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 III . Adm. Code 125 200. (Exhibit BI,
7
.
The Illinois EPA notes that the applicant has not documented whether the
cost estimate in its application is representative of the total costs for the floating roof
system or the incremental costs associated with the proposed floating roof when
compared to a conventional roof system . Because storage tanks typically require a
roofing system to protect and retain product, the environmental benefits of a particular
kind of a roof system would be incidental in relation to the overall purpose of a roof . For
ELECTRONIC FILING, RECEIVED, CLERKS OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
purposes of this Tax Certification, preferential tax treatment should only be aflbrded to
the incremental cost of the floating roof tank system
.
Because the Floating Roof Tank No. 809 satisfies the aforementioned
criteria, the Illinois EPA recommends that the Board grant the applicant's requested tax
certification consistent with the conditions expressed herein .
Respectfully submitted by,
ILLINOIS ENVIRONMENTAL PROTECTION
AGENCY
/s/
Robh H. Layman
Assistant Counsel
DATED: December 22, 2004
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 North Grand Avenue East
P.O. Box 19276
Springfield, Illinois 62794-9276
Telephone: 217/524-9137
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
CERTIFICATE OF SERVICE
I hereby certify that on the 22"" day of December, 2005, 1 electronically tiled the
following instruments entitled NOTICE, APPEARANCE and RECOMMENDATION
with
:
Dorothy Gunn, 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/
Robb H. Layman
Assistant Counsel
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
IL 532-0222
APC 151 (Rev. 8/00)
* * * * * PCB 2006-106 * * * * *
Tax Certification for Pollution Control Facilities
Page 1
of
2
.
&00
-
~k
14,f
r4
APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTION CONTROL FACILITY
AIR
WATER
[)
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
P. O. Box 19276, Springfield, IL 627949276
-Ibis
Agency is
authorized
to
request
this
information under Illinois Revised Sutures, 1979,
Chapter,120,Seclion502>S.Disclosureoflhis
information ¢ voluntary. However, failure to
comply could prevent your application from
being processed or could result in denial of
yotu
application for certification .
Air Pollution Control Operating Permit No .
. .1
111
oil'
Date Issued
-
'-I
Sec- C
u
z
z n
-w
a t '
a
t
Describe Pollution Abatement Control Facility
See Attached
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
Toe Cer iicarion for Pollution Control Faciliriu
Page 2 of 2
8100
Sec. E
w
`z
a
2
Z
Z
o
t
U
1
U
0
a
Z
z
3<
°
u
z
i
(1) Nature of Contaminants or Pollutants
Hydrocarbons
Material Retained, Captured or Recovered
Contaminant or Pollutant
DESCRIPTION
DISPOSAL OR USE
Hydrnrarhnnsc
Hydrnrarhnns
(2) Point(s)
of
Waste Water Discharge
NIA
Plans and Specifications Attached
Yes
No XX
(3)
Are contaminants (or residues) collected by the control facility?
Yes XX
No
(4)
Date installation completed
1
qq3
status of installation on date of application
10(1%
(5)
a .
FAIR CASH VALUE IF CONSIDERED REAL PROPERTY
:
$
3S1 ~ono
b .
NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY:
$
~' (e
s
c.
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY:
$
-Zpy,,,
d .
PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY
:
$
tt~o
e .
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE :
%
.011 11
information is submitted in accordance with theIllinois Property Tax Code, as amended,
is true and correct. The facilities claimed herein are 'pollution control facilities' as
Tax Code
.
-
a
rz/z9l~t'
Sec
. F
2
2
The to lowing
knowledge,
Illinoi Property
and to the best of my
defined in Section 11-10 of the
~_
Signature
John Swearingen
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 (water and air). Where both air and
water operations are related, file two applications .
If attachments are needed, record them wnsecutivety on an index sheet
Sec A
Information refers to applicant as listed in the tax records and the person t 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 bottled
outside of municipal boundaries . The property identification number is required
.
Sec B
Self-explanatory . Submit copies of all pemuts issued by local pollution control agencies . (e g. MSD
c
inicion Permt)
Sec C
Refers to manufacturing processes or materials on which pollution control facility is used
.
Sec. D
Narrative desoiption 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
lbw diagram describing the on&J pt control facility . Include a listing of each major piece of eguiprnenl Included in the clainied
fair cash value to real property . Include an average analysis of the influent and effluent of the control facility stating the
collection efficiency.
w
Sec. E
List air contaminants, a water pollution substances released as
effluents to the manufacturing processes. List also the final
p
disposal of any contaminants removed
from
the manufacturing processes
z
Item (1)-Refers to pollutants and contaminants removed from the process by the pollution control facility
.
hem (2)- Refers to water pollution but can apply to water-camed wastes from at pollution control facilities . Submit drawings.
which dearly show la) Point(s) of discharge to receiving stream, and (b) Sewers and process piping
to and from the control
facility.
-
Item (3) - If the collected contaminants am 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 cast of reclamation and related expense.
Item (4)- State the dale which the pollution control facility was first placed in service and operated . N not, explain .
hem (5)-This information is essential to the certification and assessment actions . This accounting data must be completed to
activate project review prim to certification by this Agency.
Sec. F
Set-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 of Air Pollution Control
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
Section C
Describe Unit Process :
A floating roof was installed on tank 809 to control hydrocarbon emissions . The
installation of this vapor control device reduces emissions of volatile organic compounds .
Section C
Materials used in process
:
Floating roof and vapor controls (seals, gaskets, closure devices, etc .) .
Section D
Pollution Control Facility Description
A floating roof was installed on tank 809 to control hydrocarbon emissions . The
installation of this vapor control device reduces emissions of volatile organic compounds
.
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-106 * * * * *
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
1021 NOR
Iii
GRAND AVENUE EAST, P.0- Box 19506,
.SPUwr.EISED, ILLINOIS 62794-950(,-( 217) 782-21 13
ROD R . i3LAGO)EVICH, GOVERNOR
DOUGLAS P . SCOTT, DIRECTOR
Memorandum
Technical Recommendation for Tax Certification Partial
Date :
October 27, 2005
To :
Robb Layman
From :
Don Sutton
Subject: Marathon Ashland Petroleum LLC TC-04-30-12M
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
:
Floating Roof Tank 809 whose primary purpose is to reduce VOC emissions
from tank 809 . All tanks must have a roof whose primary purpose is to protect and
retain the stored product. Only the incremental cost of the.foating roof over the cost of a
fixed roof are eligible for certification
.
This facility is located 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 the incremental cost differential of the floating
roof-
a
h'b ,
~ 8
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