ILLINOIS POLLUTION CONTROL BOARD
    January 5, 2006
     
    MARATHON ASHLAND PETROLEUM,
    L.L.C.
    (Tank Seals (Property Identification
    Number 51-34-1-21)),
     
    Petitioner,
     
    v.
     
    ILLINOIS ENVIRONMENTAL
    PROTECTION AGENCY,
     
    Respondent.
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    PCB 06-92
    (Tax Certification - Air)
     
    ORDER OF THE BOARD (by G.T. Girard):
     
    On December 13, 2005, the Illinois Environmental Protection Agency (Agency)
    recommended that the Board certify certain facilities of Marathon Ashland Petroleum, LLC
    (Marathon Ashland Petroleum) as “pollution control facilities” for preferential tax treatment
    under the Property Tax Code (35 ILCS 200/11-5
    et seq.
    (2004)). The facilities are tank seals at
    Marathon Ashland Petroleum’s petroleum refinery in Robinson, Crawford County. The Agency
    filed the recommendation under Part 125 of the Board’s procedural rules (35 Ill. Adm. Code
    125). In this order, the Board describes the legal framework for tax certifications, discusses the
    Agency’s recommendation, and certifies that Marathon Ashland Petroleum’s facilities are
    pollution control facilities.
     
    LEGAL FRAMEWORK
     
    Under the Property Tax Code, “[i]t is the policy of this State that pollution control
    facilities should be valued, at 33 1/3% of the fair cash value of their economic productivity to
    their owners.” 35 ILCS 200/11-5 (2004);
    see also
    35 Ill. Adm. Code 125.200(a)(2). “For tax
    purposes, pollution control facilities shall be certified as such by the Pollution Control Board and
    shall be assessed by the Department [of Revenue].” 35 ILCS 200/11-20 (2004);
    see also
    35 Ill.
    Adm. Code 125.200(a).
     
    Under Section 125.202 of the Board’s procedural rules, a person may submit an
    application for tax certification to the Agency. 35 Ill. Adm. Code 125.202. If the Agency
    receives a tax certification application, the Agency must file with the Board a recommendation
    on the application, unless the applicant withdraws the application. 35 Ill. Adm. Code 125.204(a).
    Among other things, the Agency’s filing must recommend that the Board issue or deny tax
    certification. 35 Ill. Adm. Code 125.204(a)(4). If the Board finds “that the claimed facility or
    relevant portion thereof is a pollution control facility . . ., the Pollution Control Board . . . shall
     
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    enter a finding and issue a certificate to that effect.” 35 ILCS 200/11-25 (2004);
    see also
    35 Ill.
    Adm. Code 125.216(a).
     
    AGENCY RECOMMENDATION
     
    The Agency states that it received a tax certification application from Marathon Ashland
    Petroleum for its tank seals at Marathon Ashland Petroleum’s petroleum refinery on December
    30, 2004. Agency Rec. at 1. On December 13, 2005, the Agency filed a recommendation on the
    application with the Board. The Agency’s recommendation identifies the facilities at issue:
     
    Tank Seals used in association with approximately 50 external and internal
    floating roof tanks. Agency Rec. at 1-2.
     
    The Agency’s recommendation also identifies the location of the facilities: 100 Marathon
    Avenue, Robinson, in Crawford County.
    Id.
    , attached Agency Technical Recommendation for
    Tax Certification Approval.
     
    The Agency recommends that the Board certify that the identified facilities are pollution
    control facilities as defined in Section 11-10 of the Property Tax Code (35 ILCS 200/11-10
    (2004)) because the primary purpose of the facilities is eliminating, preventing, or reducing air
    pollution. The facilities are used to reduce volatile organic material emissions. Agency Rec. at
    2.
     
    TAX CERTIFICATE
     
    The Board finds and certifies that Marathon Ashland Petroleum’s facilities identified in
    this order are pollution control facilities under the Property Tax Code (35 ILCS 200/11-10
    (2004)). Under Section 11-25 of the Property Tax Code, the effective date of this certificate is
    “the date of application for the certificate or the date of the construction of the facility, which
    ever is later.” 35 ILCS 200/11-25 (2004);
    see also
    35 Ill. Adm. Code 125.216(a). Section
    125.216(d) of the Board’s procedural rules states that the Clerk “will provide the applicant and
    the Agency with a copy of the Board’s order setting forth
    the Board’s findings and certificate, if
    any
    .” 35 Ill. Adm. Code 125.216(d) (quoting in italics 35 ILCS 200/11-30 (2004)). The Clerk
    therefore will provide Marathon Ashland Petroleum and the Agency with a copy of this order.
     
    IT IS SO ORDERED.
     
    Section 41(a) of the Environmental Protection Act provides that final Board orders may
    be appealed directly to the Illinois Appellate Court within 35 days after the Board serves the
    order. 415 ILCS 5/41(a) (2004);
    see also
    35 Ill. Adm. Code 101.300(d)(2), 101.906, 102.706.
    Illinois Supreme Court Rule 335 establishes filing requirements that apply when the Illinois
    Appellate Court, by statute, directly reviews administrative orders. 172 Ill. 2d R. 335. The
    Board’s procedural rules provide that motions for the Board to reconsider or modify its final
    orders may be filed with the Board within 35 days after the order is received. 35 Ill. Adm. Code
    101.520;
    see also
    35 Ill. Adm. Code 101.902, 102.700, 102.702.
     
     
      
     
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    I, Dorothy M. Gunn, Clerk of the Illinois Pollution Control Board, certify that the Board
    adopted the above order on January 5, 2006, by a vote of 4-0.
     
    Dorothy M. Gunn, Clerk
    Illinois Pollution Control Board
     
      

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