ELECTRONIC FILING. RECEIVED, CLERK'S OFFICE, DECEMBER 22 . 2005
* * * * * PCB 2006-112* * * * *
BEFORE TIIE ILLINOIS POLLUTION CONTROL BOARD
OFTIIE STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM . I.LC
Amine Expansion, Kerosene Treater, Crude Blending
)
and Mericliem Treater Revamp
)
PCL3 06-
( I ax Certification)
PROPERTY IDENTIFICATION NUMBER
51-34-I-21 or port io ii thereof
NOTICE
170-
Dorothv Guns. Clerk
John S. Svcarnteen
Illinois Pollution Control Board
Marathon Ashland Petroleum
State of, Illinois Center
Refinery Office Building
10(1 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/
Robh 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 2006-112* * * * *
BFF
RE TIIE ILLINOIS 1301,1, 11
CONTROL BOARD
OF' 711E STATE OF'] LLINOIS
MARATHON ASHLAND I'h I -ROLIJ AL LL('
Amine Expansion, Kerosene Treater, Crude Blending)
and Merichem Trcucr Revamp
)
PCB 06-
'l ax Ccrti!catuon)
PROPERTY IDEN LIFICAIION NUMBER
51-34-1-21 or Portion thereof
APPEARANCE
I herehy file nm Appearance in This proceeding on behalf of the Illinois
t ::ncironmental Protection A2encv
.
Rcspcctliilly Submitted bv,
Rohh II . 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, CLERK'S OFFICE . DECEMBER 22 . 2005
* * * * * PCB 2006-112* * * * *
BEFORE I HE ILLINOIS POLLt-fION CON' I'ROL BOARD
OF THF: STATE OF ILLINOIS
MARATHON ASHLAND PETROLEUM, LLC
1
Amine Expansion . Kerosene Treater. Crude Blending
)
and Merichem Treater Revamp
1
PCB 06-
(Fax Certification)
PROPERTY IDENTIFICATION NUMBER
51-34-1-2_ 1 or portion thereof
RECOMMENDATION
NOW COMES the ILLINOIS ENVIRONMEN I AI. PROTECTION AGENCY
( I llinois EPA") . thiontgh its attorneys, and pursuant to 35 III . Adm. Code 125 .204 of the
ILLINOIS POLO I'ION CON I ROL 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
.
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 that purportedly
reduces sulfur in the crude charge . The equipment is described as relating to Amine
ELECTRONIC FILING. RECEIVED
.. CLERK'S OFFICE
.. DECEMBER 22, 2005
* * * * * PCB 2006-112* * * * *
I:xpanooii . Kerosene I renter. ( rude Blcndmg and .Alennclaena heater Revamp
.
Notwithstanding the limited mlormation contained wItIt
Ill
the application for tax
certilication, it does not appear that them erall project, or even portions
thereof . i s
primariI% meant to reduce or eliminate air pollution. Indeed. it is not apparent that ;utv
contaminants are
1
c
1110%
ed or reduced llom the refinery's operations . The description of
the protect instead sac tests that it «as intended soleh as a process-related
111111]o\
ell
I Col
.
4 .
Section I I-10 of the Property Tax Code . 35 IL('S 200 ,11-10 (2002),
defines "pollution control facilities as
am system, method, construction, device or appliance appurtenant
thereto, or any portion of anv building or equipment, that is designed
.
constructed, installed or operated for the primary purpose ol : (al
eliminating. preventing, or reducing air or water pollution
.
. . Or (h)
treatim_, pretrcating, modifying or disposing of any potential solid, liquid
.
gaseous pollutant which tf released without treatment, pretreatment,
modification or disposal might be harmful, detrimental or offensive to
human . plant or animal Itfe, or to property
. . .
Pollution control facilities are entitled to preferential tax treatment, as
provided by 35 ILLS
2
_00/11-5 (2002)
.
6
.
Based on information in the application, it is the Illinois EPA's
engineering judgment that the described project and/or equipment may not 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 .
1 Exhibit 1131 .
7 .
Because the Amine Expansion, Kerosene Treater, Crude Blending and
Merichem Treater Revamp project does not satisfy the aforementioned criteria, the
Illinois EPA recommends that the Board deny the applicant's requested tax certification
.
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-112* * * * *
Respect full submitted hv
.
ILLINOIS ENVIRONMENTAL PROTECLION
AGENCY
Rohhll.Lavman
Assistant Counsel
DA I'ED: 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. CLERKS OFFICE. DECEMBER 22. 2005
* * * * * PCB 2006-112* * * * *
CERTIFICATE of SERVICE
I hereby certify that on the 22"" day of December. 2005, I electronically file([ the
following instrumenu entitled NOTICE,
.: PPE %RAN( F; and RECOMMENDATION
with
:
Dorothv Gunn. ('Icrk
Illinois Pollution Conu -ol Board
100 West Randolph Street
Suite 11-50f1
Chicago, Illinois 00001
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 Sea ice, to
:
Steve Santarelli
John S. Swcaringen
Illinois Department of Revenue
Marathon Ashland Petroleum
101 West Jefferson
Refinery Office Building
P.O. Box 19033
Robinson, Illinois 62454
Springfield, Illinois 62794
Rohh H. Layman
Assistant Counsel
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
U- 532-0222
APC 151 (Rev. 8100)
*****PCB 2006-112*****
Tax Ceniftrorion for Pollution Control Facilities
Page 1 oft .
8/00
APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTIQN CONTROL FACILITY
AIRPQ
WATER
D
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
P. O. Box 19276, Springfield. IL 62794-9276
This Agrncy is
, nhonrrd to
rrqursl
This
ufmnvtion snub, Illinois Revised Statues,
1'9'79,
Chap,.
.120,Scroon5f12a-5.Dculomrcofihu
Infornuturn rs snluntary . However, fibre to
comply could povrnt
your
application from
being processed or mould result in denial of
your
application for
Col
fcai on.
FOR AGENCY USE
File No.
Date Recet ed
Ceritfcabon No .
Date
Sec A
Company Name
Marathon Ashland Petroleum LLC
Person Authorized to Receive Certification
Person to Contact for Additional Details
John Swearin en
Dennis Baker
Street Address
Street Address
Refinery Office Building
539 South Main Street
Municipality, State & Zip Code
Municipality, State & Zip Code
Robinson, IL 62454
Findlay, OH 45840
Telephone Number
Telephone Number
618-544-2121
419-471-3759
Location of Facility
Quarter Section
Township
Range
Municipality
Township
Robinson
Robinson
Street Address
Route 33
County
Boo
Crawford
Number
Property Ident bication Number
Parcel Number
Part
of
51-34-l-
Sec. B
Nature of Operations Conducted at the Above Location
i7
fG X60¢
Petroleum Refining
.Amine Expansion, Kerosene Treater, Crude Blending & Merichem Treater Revalr
o
F H
u a
~ u
a
f
Water Pollution Control Construction Permit No
.
Dale Issued
NPDES PERMIT No
.
Date Issued
Expirn6on Date
Air Pollution Control Construction Permit No
.
Date Issued
Air Pollution Control Operating Permit No .
96010007 Title V CAAPP Permi
Date Issued
11- -
Sec C
a o
is
a
Describe Unit Process
See Attached
Wil
l
DEC 3 0 ?004
Materials Used in Process
See Attached
IEPA - DAPC
-SPFLD
Sec. D
8
o
Z6
Z 6
uw
zu
4°
J
U
04
Describe Pollution Abatement Control Facility
See Attached
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * *
**PCB 2006-112*****
7hr Cen f cation for Pollution Control £uailirirs
Page 2 of 2
&00
Sec .
E
z
(1) Nature of Contaminants or Pollutants
Sul fur
_
Contaminant
Material Retained Captured or Recovered
DESCRIPTION
DISPOSAL OR USE
_
or Pollutant
SrLlfLnr
Sid r
(2)
Pant slof Waste Water Disch ge~NL
a
o
i
°
Plans, rd Sp cifications Attached
Yes
No
XX_
(3)
Are contaminants (or residues) collected by the con[ of facility?
Yes
XX
No
(4)
Date nstallation completed
19Q7
status of installation on dale of application
1001
$ / g ff
zit
(5)
a
FAIR CASH VALUE IF CO SIDERED REAL PROPERTY :
b
NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY
:
$
g 3 8
c .
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY
:
$
jG.R o
d .
PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY
:
$
Zoo
e .
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE
%
, O 10lt
Sec. F
c
"
The following information is submitted in accordance with the Illinois Property Tax
knowledge, is true and correct . The facilities claimed herein are 'pollution control
Illinois Property Tax Code
.
Code. as amended, and to the best of my
facilities' as defined in Section 11-10 of the
Division Manager
Sig
John Swear
en
Title
Illinois Relining
Sec. G
INSTRUCTIONS FOR COMPILING AND FILING APPLICATION
General: Separate applications must be completed for each control facility claimed . Do not it types (water
and air)
.
Where both air and
water
operations are related, file two applications . 11 attachments are needed, record them mnsecu vely on an index sheet
Sec A
Information refers to applicant as listed in the tax records and the person to be contacted lot 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
Sell
planatory. Submit copies of all permits issued by local pollution control agencies
.
(e.g. MSD Construction Permit)
Sec. C
Refers to manufacturing processes or materials on which pollution central facility is used.
Sac. D
Narrative description of the pollution control facility, indicating that its primary purpose is to eliminate, prevent
or reduce pollution
.
Stale the type of control facility. State penal number, date, and eutncy issuing penrit. A narrative description and a process
flow diagram describing the pollution control facility . Include a fisting of each major piece of equipment included in the claimed
fair cash value for real property. Include an av ra
analysis of the influent and effluent of the control faolty stating the
collection efficiency
.
Sec. E
List air contaminants . o 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 water .carried wastes from air pollution control facilities . Submit drawings,
which clearly show (a) Poird(s) of discharge to receiving stream, and (b) Sewers and process piping to and from the control
facility .
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 collected substances . State the cost of reclamation and related expense
.
Item (4) - State the dale 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
Self-explanatory. Signature must be a corporate authorized signature
.
Submit to :
Attention :
Attention :
Itinos EPA
Thomas Mcswiggin
Donald E . Sutton
P.O. Box 19276
Peril Section
Permit Section
Springf led, IL 62794-9276
Division of Water Pollution Control
Division of Air Pollution Control
ELECTRONIC FILING, RECEIVED, CLERK'S OFFICE, DECEMBER 22 .2005
* * * * * PCB 2006-112* * * * *
Section C
Describe Unit Process :
Facilities were installed to process up to .85 wt% sulfur in the crude charge. The Amine
System was expanded. The Kerosene Treater, Crude Blending System and Merichem
Gasoline Treater were revamped . The Desalter Water Stripper was installed
.
Section C
Materials used in process :
Amine System, Kerosene Treater, Crude Blending, Merichem Gasoline Treater and
Desalter Water Stripper .
Section D
Pollution Control Facility Description
Facilities were installed to process up to .85 wt% sulfur in the crude charge. The Amine
System was expanded. The Kerosene Treater, Crude Blending System and Merichem
Gasoline Treater were revamped. The Desalter Water Stripper was installed
.
ELECTRONIC FILING. RECEIVED, CLERK'S OFFICE, DECEMBER 22, 2005
* * * * * PCB 2006-112* * * * *
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
IulIiNoEl-(,w,auib:Fih„
E 6tiLP.IL.Nn;~I9iP'.S'bIN~tU),hun06G279J9it
-( !171?;dl-'I Ii
Rou R
.
13r .:L,CIEVICn, CoVERNUF
r)UOCtAS
P . Scorr,
UIRELR N
Memorandum
Memorandum
Technical Recommendation for Tax Certification Denial
Date :
October 27, 2005
To :
Robb Layman
From
:
Don Sutton
f)(12r-
Subject :
Marathon Ashland Petroleum LLC TC-04-30-12N
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
:
Amine Expansion, Kerosene Treater, Crude Blending & Merichem Treater
Revamp whose primary purpose is to allow the processing of crude oil with higher Sulfur
in the crude charge . Because the primary purpose is to enable the processing of
alternate feed stock and not to reduce or eliminate air pollution it does not meet the
definition of a "Pollution Control Facility" it is therefore denied
.
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 not be considered "Pollution Control Facilities" under 35 AC
125.00(a), with the primary purpose of eliminating, preventing, or reducing air pollution,
or as otherwise provided in this section, and therefore not eligible for tax certification
from the Illinois Pollution Control Board . Therefore, it is my recommendation that the
Board deny the requested tax certification for this facility
.
FRINrED ON RFCVCI ED PAPER
