RECEIVED
'S OFFICE
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
MAR 2 1 2007
EQUISTAR CHEMICALS, LP
(Property Identification Number
03-20-200-014)
Petitioner,
ILLINOIS ENVIRONMENTAL
PROTECTION AGENCY
Respondent .
Dorothy M
. Gunn, Clerk
Illinois Pollution Control Board
James R
. Thompson Center
100 West Randolph Street, Suite
. 11-500
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
of the Illinois Environmental
Protection Agency, a copy of which is herewith served upon you
.
ENVIRONMENTAL PROTECTION AGENCY
OF THE STATE OF ILLINOIS
By: . t'{,,
t
James Allen Day
Assistant Counsel
Division of Legal Counsel
DATED: March 19, 2007
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
Pollution
STATE OFControl
ILLINOISBoard
>
PCB 07-q3
(Tax Certification)
NOTICE
Equistar Chemicals, LP
c/o Tax Department
One Houston Center
1221 McKinney Street
Houston, Texas 77253-3646
DATED: March 19, 2007
Illinois Environmental Protection Agency
1021 North Grand Avenue East
Post Office Box 19276
Springfield, Illinois 62794-9276
217-782-5544
The undersigned, as one of its attorneys, hereby enters an
APPEARANCE on behalf of the
Respondent, Illinois Environmental Protection Agency .
ENVIRONMENTAL PROTECTION
AGENCY OF THE STATE OF ILLINOIS
'
L
By:,James
'
Allen
1
Day
Assistant Counsel
Division of Legal Counsel
THIS FILING IS SUBMITTED ON RECYCLED PAPER
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
REcetvt
ED
MAR 2
1 2007
(Property
EQUISTAR
03-20-200-014)
Identification
CHEMICALS,
NumberLP
)
))
PollutionSTATE
OF
Control
ILLINOISBoard
Petitioner,
)
PCB 07-6[3
(Tax Certification)
ILLINOIS ENVIRONMENTAL
)
PROTECTION AGENCY
)
Respondent.
)
APPEARANCE
STATE OF ILLINOIS
COUNTY OF SANGAMON
Dorothy M . Gunn, Clerk
Illinois Pollution Control Board
James R. Thompson Center
100 West Randolph Street, Suite. 11-500
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 March 19, 2007 with sufficient postage affixed for
first class mail .
SUBSCRIBED AND SWORN TO BEFORE ME
this nineteenth day of March, 2007
'
P
PROOF OF SERVICE
I, the undersigned, on oath state that I have served the attached
APPEARANCE AND
RECOMMENDATION,
upon the person to whom it is directed, by placing a copy in an
envelope addressed to:
Equistar Chemicals, LP
c/o Tax Department
One Houston Center
1221 McKinney Street
Houston, Texas 77253-3646
j^'r44•:•4 •} 44
.•.
.}4a.~paa0444
.;.
.}y¢4••.
OFFICIAL SEAL
a
BRENDA BOEHNER .f•
}
NOTARY PUBUC,STATE OFIWNOIS
1:
Y
MY COMMISSION EXPIRES 11 .3-2009
THIS FILING IS SUBMITTED ON RECYCLED PAPER
RECEIVED
BEFORE THE ILLINOIS POLLUTION CONTROL BOA
RD-RK'S OFFICE
EQUISTAR CHEMICALS, LP
MAR 2
1 2007
)
(Property
Identification Number
STATE OF
ILLINOIS
)
03-20-200-014)
Pollution Control Board
)
Petitioner,
)
PCB(Tax
Certification)07-
- 13
ILLINOIS ENVIRONMENTAL
)
PROTECTION AGENCY
)
Respondent.
)
RECOMMENDATION
Now Comes the Illinois Environmental Protection Agency ("Illinois EPA") by James Allen Day,
one of its attorneys, and pursuant to Section 125
.204 of the Illinois Pollution Control Board's
(Board) regulations files the following Recommendation regarding the tax certification of water
pollution control facilities pursuant to 35 Ill. Adm
. Code 125 .204.
1)
On April 30, 2003, the Illinois EPA received a request from Equistar Chemicals, LP
for an Illinois EPA recommendation regarding the tax certification of water pollution
control facilities pursuant to 35 III . Adm. Code 125
.204, and noted the request as log
number TC-05-03 . (Exhibit A)
2)
The applicant's mailing address is :
Equistar Chemicals, LP
c/o Tax Department
One Houston Center
1221 McKinney Street
Houston, Texas 77253-3646
3)
The facility address is :
Equistar Chemicals, LP
8805 N . Tabler Rd .
Morris, Illinois 60450
4)
The water pollution control facilities in this request are located at Section 21,
Township 34 North, Range 8 East of the 3` d
Principal Meridian in Grundy County,
Illinois and include the following three separate facilities for purposes of this
recommendation :
(a) A Wastewater Treatment Plant (WWTP) effluent temperature control
necessary for monitoring and recording W WTP effluent temperature . (These
facilities are further described in Exhibit A .)
(b) The Lift Station #23 Overflow Prevention, consisting of pumps and their
associated suction and discharge piping necessary to dispose plant process
wastewater . (These facilities are further described in Exhibit A.)
(c) The Potable Water System Improvements, consisting of backflow
preventers at wells number 2 and 3 necessary to segregate raw process water and
potable water. (These facilities are further described in Exhibit A.)
5)
Section 11-10 of the 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 of any 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
(2004) .
7)
With respect to the facilities described in Paragraph 4(a) and (b) above (WWTP
effluent temperature control and Lift Station #23 Overflow Prevention), and based on
the information in the application and the purpose of the facilities (to monitor and
record W WTP effluent temperature, and disposal of plant process wastewater), it is
the Illinois EPA's engineering judgment that the described facilities are "pollution
control facilities," pursuant to 35 111 . Adm. Code 125 .200(a), with the primary
purpose of eliminating, preventing, or reducing water pollution, or as otherwise
provided in 35 111 . Adm. Code 125 .200. Therefore, the facilities are eligible for tax
certification from the Board .
8)
With respect to the facilities described in Paragraph 4(c) above (the potable water
system improvements), based on the information in the application and the purpose of
the facilities (to segregate raw process water and potable water), it is the Illinois
EPA's engineering judgment that the described facilities are not "pollution control
facilities," pursuant to 35 111 . Adm. Code 125 .200(a), with the primary purpose of
eliminating, preventing, or reducing water pollution, or as otherwise provided in 35
Ill . Adm. Code 125 .200. The primary purpose of this equipment is to produce potable
water for consumption . Therefore, the facilities are not eligible for tax certification
from the Board .
9)
Therefore, the Illinois EPA recommends that the Board grant the requested tax
certification for the facilities described in Paragraphs 4(a) and (b) above (WWTP
effluent temperature control and Lift Station #23 Overflow Prevention) and deny the
requested tax certification for the facilities described in Paragraph 4(c) above (the
March 19, 2007
Illinois Environmental Protection Agency
1021 North Grand Ave . E.
P.O. Box 19276
Springfield, Illinois 62794-9276
217/782-5544
potable water system improvements) .
By:
Illinois Environmental Protection Agency
James
Day
Assistant Counsel
Diivision of Legal Counsel
uec ou ee ub :oap
IL 532-0222
APC 151 (Rev . 8/00)
Tar
Cenicarion
for Pol ution Conool Facilities
Page I oft
8/00
`vG- U5 - U
p .b
APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTION CONTROL FACILITY
AIRt]
WATER
ILLINOIS
P . O
.
ENVIRONMENTAL
Box 19276, Springfield,
PROTECTION
IL 627949276AGENCY
This Agency rs authorized to request this
inflammation under Illinois Revised Staines . 1979,
Chapter, 120, Section 502a5 . Disclosw'eofthis
infonnutiun is voluntary. However, failure to
comply could prevent your application from
being processed or muld result in denial of your
application fix cenification,
ORAGENC USE
File No.
Date Received
Cedification No
Dale
Sec . A Company Name
EQN)te.Tf~~
'~}Luy.v,~t;,At
S I L-P
Person Authorized to Receive Certification
Person to Contact for Additional Details
. S .
41cs L ~•~
S1LMAe~
Street Address
StreetAddress
a
a
AX O~ pT
. _ONE 4Eoos -o
~C.E~,
-
~unicipahly, State
& Z-p-Code-
I zZI 1ULC~(
~tJNL3 ST .
tiOx~oN
'CSC '1'12 S3 -S1o 4
Municipality, State E zip Code
Telephone Number
Telephone
SgAw~
Number
< 'T13 - 1x52• -7415U
LSA,NnI~
Location of Facility
Quarter Section
Township
Range
AvXsAUZ
Municipality
Township
Y~1gp lLg
Street Address
BS OS
k
•
TAe L lit
P.4
County
Book
Ga+l
'A
Number
Property Identification Number
Parcel Number
Sec B
Nature of perations onducted at the Above Location
u
0 o
n
Water Pollution Control Construction Permit No
.
Date Issu d
NPDES PERMIT No
Date Issued
E piration Date
Air Pollution Control Construction Permit No .
Data I ued
Air Pollution Cont of Operating Permit No
.
Date aed
Sec . C
a
4
o
n
D
a2
n
Describe Unit Process
ET11tivC roE, t~Q~ 1< t_L APfr V10,0 u6
Nwnx,
Materials Used In Process
Sec . D
- 'o
S
~o
5
a4
Describe Pollution Abatement Control Facility
llrs
- s, P MAatii9n
-
APR
3 9 2003
ILLINOIS ENVIRONMENTA
goWJWPC/PERMIT
PROTECTION AGENCYSECTI01
uec eu tie ur :uup
Tar Cerlificalion for PoOummi Control Facifilies
Page 2 of
2
81110
r •
sec . E
(1) Nature of Contaminants or Pollutants
N
Material Retained Captured or Recovered
i Contaminant or Pollutant
DESCRIPTION _ `
DISPOSAL OR USE
az
s
a
J
U
(2) Point(s) of Waste Water Discharge
0
z
Plans and Specifications Attached
Yes
No
(3) -
Are contaminants (or residues) collected by the control
facility?
Yes
No
° (4) Date installation completed status
of installation
_
on date of application
3
0
(5)
a .
FAIR CASH VALUE IF CONSIDERED REAL PROPERTY :
$
°
b .
NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY :
z
i
c.
PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY
:
$
d .
PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY
:
$
a
e .
PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE
:
Sec.
F
a
U
The following
knowledge,
IIII is Props
is
information
true and correct .
Ta ode
is submitted
in accordance with the Illinois Property Tax
The facilities claimed herein arc
Code, as amended, and to the best of my
'
.dillies" as defined in Section 11-10 of the
Signature
Title
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 consecutively on an index sheet
.
Sec . A
Information refers to applicant as listed in the lax records and
the person to be contacted forfurther 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 control agencies . (e.g
. MSD Construction Permit)
Sec . C
Sec. 0
Refers to manufacturing processes or materials on which pollution control facility is used
.
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 for real property
. Include an averanq analysis of the influent and effluent of the
control facility stating the
collection efficiency .
Sec . E
List air contaminants, or water pollution substances released as
effluents to the manufacturing processes . List also the final
o
r
z
disposal of any contaminants removed from the manufacturing processes
.
Item (1)-Refers topollutants andcontaminants removed fror.^._:cc
;g .
pctutic. ri control facility
,
Item (2) -
Refers to water pollution but can apply to
water-canned
wastes from air pollution control facilities
. Submit drawings.
which clearly show (a) Points) 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
c har. as ;riled, state the disposition
or 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 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
Sell-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
uec au ec ur :uup
Equistar Chemicals, LP
2002 Application For Certification (Property Tax Treatment)
Pollution Control Facility : Water
Projects as of December, 2002
Project Title/Description
Project#
Env.
Cost
($M)
JD # f
Env
Proj . #
Details
Regulatory Analysis
WWTP Effluent Temperature Control
MI0100106
$1,012 38098199
Equipment installed tomordor
and record WWTP effluent
temperature
NPDES Permit
Requkement 35 AC
302 .211
Tank Car Aromatic Loading
MlO101107
$389
39027
Reduced risk of
release from
underground aromatic transfer
line and otentlal discs a to
Nodkeclrequirement
o9,er0unreducear
emissions and
entlal
Potable Water System Improvements
MI01986288
$67
46392
Back ow prove
n to
segregate raw process water
wt
77lAC 880.113(8(3); 35
IA6900 .40(n) :351 AC
Lift Station #23 Overflow Prevention
MI0199110
$1,034
38093
MN9atlon of potential release of
conlammatee wastewater
No direct
oilier than
requirementreduce
spill
potential
Equistar Chemicals, LP
2002 Application For Certification (Property Tax Treatment)
__
Pollution Control Facility: Water
_
Project Title/Description
Pro ect #
Environmental Completin
Cost ($M(:
Date
Details
Re • ulato Ana sis
W WTP Effluen Tem erature Control
MIO/00106
I
$1,011
; The project enabled the-plant to meet
No specific regulatory requirement, but
'ensures compliance with the NPDES
May-02'-the NPDES permit special condition #24
. permit .
-
_ _
Lift Station 23 Overflow Prevention M101991 10
$464'
This project replaced Lift Station 23
t
!pumps and their associated suction and
Aug-01 discharge piping
No direct regulatory requirement other
than to ensure the plant would be in
compliance wth Benzene NESHAPS
,Potable Water System Improvement IMIO/986288
$183,
OcV99 Backflow preventers 0 Wells #2
77 IAC 890 .113(f)(3) Follow-up to
Illinois Department of Public Health
survey of drinking water supplies
.
IL 532-0222
APC 151 (Rev . 8/00)
Tax Certification for Pollution Cont of Facilities
Page
8/00I
oft
APPLICATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)
POLLUTION CONTROL FACILITY
AIR7]
WATER
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
P . O . Box 19276, Springfield, IL 627949276
This Agency is
authorized to request this
information under Illinois Revised Stances, 1979,
Chapter. 120, Section 502a-5 . Disclostue at this
information is voluntary
. Flowever, failure to
comply could prevent your application from
being processed or mold result m denial of your
application for certification .
FOR AGENCY USE
File No
Date Received
Certification No
Dale
Sec. A Company
Person
Ep~,
Authorized
Name
S~~~
to Receive
CktL~Y~lChl
Certification
S
I (--P
Person to Contact for Additional Details
Street Address
% TA c
_Ot,3C 4OOS'Too
Street Address
I
kZ2l SAC-V'ANNLy %T .
Municipality, State & Zip Code
~ t~~
F+QVSZDN \
'CX -112
-3b'kto
Municipality, State & Zip Code
Telephone Number
CS C
Telephone Number
Location of Facility
Quarter Section
Township
Range
A~ cLsA~LC,
Municipality
To nship
Yho0.ca~S
Street Address
% 05 4
County
Book Number
G9-QNbv
Property Identification Number
Parcel Number
Sec . B
uz
0
,
o
n
ua a
i
sao
a
Nature of Operations Conducted at the Abo a Location
Water Pollution Control Construction Permit No
Date Issued
NPDES PERMIT No
Date Issued
E piration Date
Air Pollution Control Construction Permit No .
Date Is ued
Air Pollution Control Operating Permit No
Date Issued
Sec. C
Z
a
v
0
=
a
a
Describe Unit Process
Em cC.vaE , IMP~
, t; l
l..b P'~
4N~
e-TURt~C+
Materials Used in Process
APB
~ w
?n2fr
.
; ;v3
ILLINOIS
EN VIRONM
EMAL
pROTECTION
AGENCY
SECTION
Sec. D
2n
oo_
rcr
z
Describe Pollution Abatement Control Facility
zE
o
zw00
u
w
OQa
4
Tax Certification for Pollution Control Facilities
Page 2 aft
8/00
Sec . E
(1) Nature of Contaminants or Pollutants
Material Retained, Captured or Recovered
Contaminant or Pollutant
DESCRIPTION
DISPOSAL OR USE
(2) Point(s) of Waste Water Discharge
z0
z
0
d
0z0
iZ
°Ua
Plans and Specifications Attached
Yes
No
(3)
Are contaminants (or residues) collected by the control facility?
Yes
No
(4)(5) Date
a . FAIR
installation
CASH VALUE
completedIF CONSIDERED
REAL
status
PROPERTYof
installation
:
on date of application
$
b . NET SALVAGE VALUE IF CONSIDERED REAL PROPERTY
:
$
c. PRODUCTIVE GROSS ANNUAL INCOME OF CONTROL FACILITY :
$
d . PRODUCTIVE NET ANNUAL INCOME OF CONTROL FACILITY :
$
e . PERCENTAGE CONTROL FACILITY BEARS TO WHOLE FACILITY VALUE :
Sec . F The following information is submitted in accordance with the
Illinois Property Tax Code, as amended, and to the best of my
knowledge, is true and correct . The facilities claimed herein are "pollution control facilities" as defined in Section 11-10 of the
Iii
s P ipe Ta
ii, i1AX
ode .
'
041?
AC.0i
Si g nature
\
Title
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 consecutively on an index sheet .
Sec . A
Information refers to applicant 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 control 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 cpntrol facility . Include a listing of each major piece of equipment included in the
claimed
fair cash value for real property . Include an average analysis of the influent and effluent of the control facility stating the
collection efficiency .
m
Sec . E List air contaminants, or water pollution substances released as effluents to the manufacturing processes . List also the final
o
disposal of any contaminants removed from the manufacturing processes .
I
Item (1) -
Refers to pollutants and contaminants removed from the process by the pollution control facility .
0
Item (2) - Refers to water pollution but can apply to
water-carried wastes from air pollution control facilities . Submit drawings,
which clearly show (a) 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 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 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
Self-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
Equistar Chemicals, LP
2002 Application For Certification (Property Tax Treatment)
Pollution Control Facility : Water
Projects as of December, 2002
L,-2
4 "rCX-
. J' c-i r
Project Title/Description
Project #
Env. Cost
JD # 1
Env
Proj . #
Details
Regulatory Analysis
W WTP Effluent Temperature Control
MIO/00106
$1,012 38098 / 99
Equipment installed to monitor
and record W WTP effluent
temperature
NPDES Permit
Requirement 351 AC
302211
Tank Car Aromatic Loading
MIO/01107
$389
39027
Reduced risk of release from
underground aromatic transfer
line, and potential discharge to
No direct requirement
other than reduce air
emissions and potential
Potable Water System Improvements
MIO/986288
$67
46392
Backflow prevention to
segregate raw process water
and potable water
77IAC 690 .113(f)(3) ; 35
IAC 900 40(n) ; 351 AC
M7 1n4
Lift Station #23 Overflow Prevention
MIO/99110
$1,034
38093
Mkigation o f potential release of
contaminated wastewater
No direct requirement
other than reduce spill
potential
Equistar Chemicals, LP
i
2002 Application For Certification (Property Tax Treatment)
Pollution Control Facility : Water I
Regulatory Analysis
Environmental , Completion
Project Title/Description
Pro ect #
Cost ($M)
Date
'Details
WWTP Effluen Temperature Control M10/001 06
$1,011
The project enabled the plant to meet
No specific regulatory requirement, but
ensures compliance with the NPDES
May-02 the NPDES permit special condition #24 .1 permit .
-
-1
Lift Station #23 Overflow Prevention
~MIO/9911o
$464 .
This project replaced Lift Station 23
No direct regulatory requirement other
pumps and their associated suction and 'than to ensure the plant would be in
Aug-01 (discharge piping .
compliance wth Benzene NESHAPS
.
I
Potable Water System Improvement ,MIO/986288
$1831
Oct-'99,IBackflow preventers @ Wells #2
77 IAC 890 .113(f)(3) Follow-up to
Illinois Department of Public Health
survey of drinking water supplies .
