BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
(property Identification Number 75-18-12-100-003)
THIS FILING IS SUBMITTED ON RECYCLED PAPER
BEFORE THE ILLINOIS POLLUTION CONTROL BOARD
(property Identification Number 75-18-12-100-003)
THIS FILING IS SUBMITTED ON RECYCLED PAPER

------------------.. ----------------.....
Memorandum
RECEIVED
fiX/f'X//

•

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Milliman Pork

(property Identification Nnmber

75-18-12-100-003)

)

) PCB 09-

) (Tax Certification)

)

PROOF OF SERVICE

I, the undersigned, on oath state that I have served the attached APPEARANCE AND THE

RECOMMENDATION, upon the person to whom it is directed, by placing a copy in an envelope

addressed

to:

Steve Santarelli

Illinois Department

of Revenue

101 West Jefferson

Post Office Box 19033

Springfield, IL 62794

Richard Milliman

16908

E. 300

Avenue

West Liberty, IL 62475

and mailing it from Springfield, lliinois, on June 9, 2009, with sufficient postage

affixed for first class mail.

And electronically, on June 11,2009

to:

Clerk

Illinois Pollution Control Board

James R. Thompson Center

100 West Randolph Street, Suite. 11-500

Chicago IL 6060 I

SUBSCRIBED AND

SWOR.!'1 TO BEFORE ME

This II

day ofJune, 2009

Rachel L. Feser

OFFICIAL SEAL

DAWN A. HOLLIS

NOTARY

PIJ8UC.

STATE

IUIIOIS

II'( COMMIiSIOH EXPIRES 8-19-2012

~~'~'

•• *"*

THIS FILING IS SUBMITTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Milliman Pork

(property Identification Number

75-18-12-100-003)

)

PCB 09-

)

(Tax Certification)

)

APPEARANCE

The undersigned, as one of its attorneys, hereby enters an

APPEARANCE

on behalf of Respondent,

IIIinois Environmental Protection Agency.

DATED: June 11,2009

Illinois Environmental Protection Agency

102 I North Grand Avenue East

Post Office Box 19276

Springfield

IL 62794-9276

(217) 782-5544

ENVIRONMENTAL PROTECTION AGENCY

OF THE ST

OF ILLINOIS

BY:~~

..A-\-----

Jason R. Boltz

Assistant Counsel

Division

of Legal Counsel

THIS FILING IS SUBMITTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 12, 2009

* * * * * PCB 2009-124 * * * * *

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Milliman Pork

(property Identification Number

75-18-12-100-003)

Clerk

Illinois Pollution Control Board

James

R. Thompson Center

100 West Randolph Street, Suite. 11-500

Chicago IL 6060 I

Steve Santarelli

Illinois Department

of Revenue

101 WestJ efferson

Post Office Box 19033

Springfield IL 62794

)

PCB09-

)

(Tax Certification)

)

NOTICE

Richard Milliman

16908

E. 300

Avenue

West Liberty,

IL 62475

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 lllinois

Environmental Protection Agency, a copy of which is herewith served upon you.

DATED: June,

11 2009

lllinois Environmental Protection Agency

1021 North Grand Avenue East

Post Office Box 19276

Springfield IL 62794-9276

(217) 782-5544

ENVIRONMENTAL PROTECTION AGENCY

OF THE S

TE OF LINOIS

Assistant Counsel

Division

of Legal Counsel

THIS FILING IS SUBMITTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 12, 2009

* * * * * PCB 2009-124 * * * * *

BEFORE THE ILLINOIS POLLUTION CONTROL BOARD

Milliman Pork

)

(property Identification Nnmber

75-18-12-100-003)

) PCB 09-

) (Tax Certification)

)

RECOMMENDATION

The Illinois Environmental Protection Agency ("Illinois EPA") hereby files its Recommendation

pursuant to Section 125.204

of the regulations of the Illinois Pollution Control Board, 35 Ill.

Adm. Code 125.204.

August 13, 2007, the Illinois EPA received a request from Richard Milliman,

Milliman Pork (log number TC-38-07, Exhibit A) for an Illinois EPA recommendation

regarding the tax certification of water pollution control facilities pursuant to 35 Ill. Adm.

Code 125.204.

The applicant's facility address is:

Milliman Pork

2775 1700th St.

West Liberty,

IL 62475

The proposed water pollution control facilities in this request are located at SW

114

of the

114

of Section 12, T5N, RI0E ofthe 3rd P.M. in Jasper County, at the above street address

and consist

of the following:

Livestock waste management facilities consisting of one concrete flush gutter (approximately

38 ft. x 114

ft. x 0.67 ft. deep) with a concrete flush pit (approximately 38 ft. x 9 ft. x 3 ft.

deep) and 3 plastic flush tanks (each 4 ft. x

11 ft. x 4 ft. deep) in the farrowing house; one

concrete flush gutter (approximately 32 ft. x 246

ft. x 0.67 ft. deep) with the concrete slotted

portion

of the floor over the concrete flush gutter, with a concrete flush pit (approximately 32

ft. x 8 ft. x 3 ft. deep) and 2 plastic flush tanks (each 5.5 ft. x 8.5 ft. x4.5 ft. deep) n the

gestation bam; a clay-lined earthen lagoon (approximately 200

ft. x 200 ft. x 13 ft. deep); and

approximately 275 feet

of 8 inch PVC manure transfer piping.

These livestock waste management facilities are used to collect, transport and/or store

livestock wastes prior to cropland application., and are further described in Exhibit

Section ll-lO of the Property Tax Code, 35 ILCS

200/11-10

(2006), 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.

Based on the information in the application and the purpose of the facilities, it is the

Illinois EPA's engineering judgment that the described facilities may be considered

"pollution control facilities," pursuant to

35 III. Adm. Code 125.200(a), with the primary

purpose of eliminating, preventing, or reducing water pollution, or as otherwise provided

35 III. Adm. Code 125.200, and are eligible for tax certification from the Board.

WHEREFORE, the Illinois EPA recommends that the Board issue the

requested tax certification.

Dated: June 11, 2009

Illinois Environmental Protection Agency

1021 North Grand Ave.

P.O. Box 19276

Springfield, Illinois 62794-9276

2171782-5544

Division ofLcgal COillIisel

Electronic Filing - Received, Clerk's Office, June 12, 2009

* * * * * PCB 2009-124 * * * * *

------------------

----------------.....

ILLINOIS ENVIRONMENTAL PROTECTION

- Exh'lbi+

AGENCY

1021 NORTH GRAND AVENUE EAST,

P.O.

Box 19276, SPRINGfIELD, ILLINOIS 62794-9276 - ( 217) 782.2829

JAMES

THOMPSON CENTER, 100 WEST RANDOLPH, SUITE 11.300, CHICAGO, IL 60601 - (312) 814-6026

ROD R. BLAGOJEVICH, GOVERNOR

DOUGLAS P. SCOTT, DIRECTOR

Memorandum

To:

Connie Tonsor, Division of Legal Counsel

From: Alan Keller, Permit Section

Date:

June

2, 2009

Re:

Milliman Pork

Recommendation

of Tax Certification

Log # TC-38-07

Property Identification

# 75-18-12-100-003

The Bureau of Water received a request on August 13,2007 from Milliman Pork for an Illinois EPA

recommendation regarding the tax certification of water pollution control facilities pursuant to 35 II. Adm. Code

125.204. We offer the following recommendation.

The water pollution control facilities in this request include the following:

Milliman Pork

2775 1700th St.

West Liberty, IL 62475

SW 114 of the NW

1/4

of Section 12, T5N, RIOE of the 3rd P.M. in Jasper County

Livestock waste management facilities consisting of one concrete flush gutter (approximately 38 ft. x 114

ft. x 0.67 ft. deep) with a concrete flush pit (approximately 38 ft. x 9 ft. x 3 ft. deep) and 3 plastic flush

tanks (each 4

ft. x II ft. x 4 ft. deep) in the farrowing house; one concrete flush gutter (approximately 32 ft.

x 246 ft. x 0.67 ft. deep) with the concrete slotted portion of the floor over the concrete flush gutter, with a

concrete flush

pit (approximately 32 ft. x 8 ft. x 3 ft. deep) and 2 plastic flush tanks (each 5.5 ft x 8.5 ft. x

4.5 ft deep) in the gestation barn; a clay-lined earthen lagoon (approximately 200 ft. x 200 ft. x 13 ft. deep);

and approximately 275 feet of 8 inch PVC manure transfer piping. These livestock waste management

facilities are used to collect, transport, and/or store livestock waste prior to cropland application.

These facilities are further described in the enclosed applications

and supporting documents.

Based

on the information included in this submittal, it is our engineering judgment that the above proposed facilities

may be considered "Pollution Control Facilities" under 35 lAC 125.200(a), with the primary purpose of eliminating,

preventing,

or reducing water pollution, or as otherwise provided in this section, and therefore eligible for tax

certification from the Illinois Pollution Control Board. The Bureau of Water therefore recommends that the Board

issue

the requested tax certification for these facilities.

If you have any questions regarding the above, please contact James Allison at 217/782.3362.

BJY:JRA:

RECEIVED

cc: Tax Cert File

Division of Legal Counsel

JUN 0 2 £0,,5

ROCKFORD - 4302 North Main Street, Rockford, IL 611 03 - (815) 987-7760

•

DES PLAINES - 9511 w.

Hl2tno~~~I.f.i.lU:t.ll-16Qq:!

... 6_-

{~47}.294-4000

ELGIN - 595 South State, Elgin, II 60123 - (847) 608-3131

•

PWRIA - 5415 N. University

~"J:I'e'f:l'~~i

~MRU~iI(}l~tectIOn

BUREAU OF LAND - PEORIA - 7620

N. University St., Peoria, Il

61614 - (309) 693-5462

•

CHAMPAIGN - 2125

South First

Slreet,.A~~Jl

61820 - (217} 278-5800

COLLINSVILLE - 2009

Mall Street, Collinsville, Il

62234 - (618) 346-5120

•

MARION - 2309 W.

Main St., Suite

116,

MQId,'lIA",9

- (618) 993.7200

PRINlED ON

ReCYCLED

PAPER

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

1021 NORTH GRAND AVENUE

EAsT, P.O.

Box 19276, SPRINGFIElD, ILLINOIS 62794-9276 - ( 217) 782-2829

JAMES

THOMPSON CENTER, 100 WEST RANDOLPH, SUITE 11-300, CHICAGO, IL 60601 - (312) 814-6026

217/782-0610

April 24, 2009

Richard Milliman

16908

E. 300

Avenue

West Liberty, IL 62475

DOUGLAS P. SCOlT, DIRECTOR

Re: Illinois Property Tax: Milliman Pork (Jasper County)

Livestock Waste Containment Facilities

Log # TC-38-07

Dear Mr. Milliman:

We received your application for lliinoisProperty Tax Certification and supporting documents

concerning TC-38-07 on August 13,2007. The documents, as submitted, have been reviewed

the Watershed Management Section staff, and based on that review, the following items are

offered for your consideration and appropriate action.

I. Please provide a diagram and listing

of all the piping used for manure management to

include the diameter, length and material of the piping.

2. Please provide a cross sectional diagram of the flush system. If there is a pit under the

building that is being flushed, please include the depth of the pit. If the flush area is the

floor itself, please show curbing heights or sloping directions.

3. Please indicate the dimensions

of the flush system area within the farrowing building to

ensure

we have the correct dimensions since the diagram shows and office at one end of

the building.

4. Please provide additional infonnation on the flush tanks and basins to include dimensions

and construction materials.

5. Please verify that the lagoon is a clay-lined earthen structure.

6. Please provide the legal description of the property (i.e., Section, Township, Range and

Prime Meridan).

ROCl(FORD - 4302 North Mzin

Str~et,

Rockford, IL 61 i03 -

(3i

5) 987.7760

DES PLAINES -

S511

\N.

Harrison St.,

Des

Plainp.s, IL 60016 -

(847)

294.4000

ELGIN - 595 South State, Elgin, Il 60123 - (847) 608-3131

•

PEORIA - 5415 N. University St., Peoria, Il 61614 - (309) 693-5463

.JA

BUREAU Of LAND - PWRIA - 7620

University St., Peoria,

61614 - (309) 693-5462

•

CHAMPAIGN - 2125 South

First Street,

Champaign,

Il6

1 820 - (2l?) 278-5800

COlLINSVIllE - 2009 Mall Street Collinsville, Il 62234 - (618) 346-5120

•

MARION - 2309 W. Main St., Suite 116, Marion, Il62959 - (6' 8) 993-7200

PRtNTfD ON REO'ClED PAPER

Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *

Page No. 2

Log

No. TC-38-07

7. Should any revisions to the

tax

certification request affect the fair cash value of the

request, please revise said value.

Should you have any questions

or comments regarding the content of this letter, please contact

. me at the above telephone number and address.

Sincerely,

James Allison

Facility Evaluation

Unit

Watershed Management Section

Bureau

of Water

Electronic Filing - Received, Clerk's Office, June 12, 2009

* * * * * PCB 2009-124 * * * * *

Watershed Management Section

BUREAU OF WATER

Illinois

Environmental

Protection Agency

Bureau of Water

P.O. Box 19276

Springfield, IL 62794-9276

Tax Certification Program for

Livestock Waste Management Facilities

August 2000

As an incentive for livestock producers to construct waste storage structures and other structures Which prevent

water pollution the Agency administers a tax certification program, which reduces the property tax

value for many

pollution control improvements. In order to recognize this tax reduction, the producer must have

the improvement

certified

by the Illinois Environmental Protection Agency (Illinois EPA) as a pollution control facility.

Various facilities have been determined to meet the definition

of a pollution control facility for livestock waste

management. The following are examples

of pollution control facilities for livestock waste management.

1. Manure pits under confined :animal feee! structures.

2. Slatted floors over manure pits.

3. Floors (not in feeding areas) specifically designed to collect and transport livestock wastes to liquid

waste storage facilities.

4. Liquid livestock waste storage facilities including, but not limited to: tanks, lagoons, and holding ponds.

5. Dry manure stacking structures.

6. Feedlot runoff sediment capture basins.

7. Vegetative filter systems including, but not necessarily limited to those components designed,

constructed and operated pursuant to Title

35 Illinois Administrative Code, Subtitle E, Chapter 11, Part

570 titled Design and Maintenance Criteria Regarding Runoff Field Application Systems adopted August

3, 1982.

8. Structures or other devices used specifically to divert uncontaminated runoff and roof drainage away

from animal feeding facilities

so as to minimize the production of feedlot runoff.

9. Roof structures specifically intended to prevent precipitation from entering livestock waste storage

facilities provided that such a robf shall meet the requirement that animal feeding operations

are not and

also could not be normally. conducted below said roof.

10. Building or structure walls speCifically intended to support those roof structures described in item #9

above.

11. Tanks or other similar structures, such as methan'e digesters, that are specifically designed, constructed

and operated for the only purpose

of reducing odors from.livestock wastes provided that such facilities

shall meet the requirement that methane

or products other than processed. animal manures are not

produced or collected for utilization

in any purpose other than the normal operation of the faCility.

12. Specific appurtenances to those facilities listed above such as pumps, pump pits, manure scrapers,

ramps, manure stackers, or other devices provided that such appurtenances are designed, constructed

and operated for the primary purpose

of the normal operation of the pollution control facility.

13. Other facilities that meet the definition of a pollution control facility.

Once Illinois EPA has certified that the improvements made

by the producer qualify as a pollution control facilijy,

the Agency submits a copy

of the certification to the producer and the Illinois Department of Revenue (IDOR).

The IDOR assumes authority from the county tax assessment office to assess the value

of the certified facilities

based

upon

remaining

useful

lifetime

and

the

salvage

value

(usually

property

taxes

are based upon fair cash value). This reduces the assessed value

of the certified facilities and, therefore, the

property tax.

The date upon which the Illinois EPA received an application form from a producer determines the first

assessment year that the IDOR assumes assessment jurisdiction from the county.

Pollution control facilities certified by the Illinois EPA will be assessed

by the IDOR as of January 1 of the year

after Illinois EPA's receipt

of the tax certification application. For instance, if an application is received by the

Illinois EPA on January

1, 1999, or December 31, 1999, both would come under the IDOR's ,",sessment

jurisdiction as

of January 1, 2000.

Electronic Filing - Received, Clerk's Office, June 12, 2009

* * * * * PCB 2009-124 * * * * *

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

1021 NORTH GRAND AVENUE EAST,

P.O.

Box 19276, SPRINGFIELD, ILLINOIS 62794-9276 - ( 217) 782-3397'

JAMES R. THOMPSON CENTER, 100 WEST RANDOLPH, SUITE 11-300. CHICAGO. IL 60601 - (312) 814-6026

2171782-3362

ROD R. BLAGOJEVICH, GOVERNOR

DOUGLAS P. SCOTT, DIRECTOR

January 30, 2007

Mr. Richard Millman

16908

E. 300 Ave.

West Liberty,

1L 62475

Re: Livestock Tax Certification Application

Fonns

Dear Mr. Millman:

Per your request, enclosed are copies of the instructions and application fonns for tax

certification for livestock facilities.

Please let

me know if you have any further questions. You can contact me at the phone number

or address above.

Thaddeus Faught

Environmental Protection Engineer

Watershed Management Section

Bureau

of Water

ROCKfORD - 4302 North Main Street, Rockford, Il 61 103 - (815) 987.7760 •

DES PLAINES -

9511 W. Harrison St.,

Des Plaines,

Il 60016 - (847) 294-4000

ELGIN - 595 South State. Elgin, IL 601 23 - (847) 608-3131

•

PEORIA - 5415 N. University

st.,

Peoria, Il 61614 - (309) 693-5463

BUREAU OF LAND - PEORIA - 7620

N. University

St., Peoria,

61614 - (309) 693-5462

•

CHAMPAIGN - 2125 South First Street, Champaign, Il 61820 - (21 7) 278-5800

SPRINGFIHD - 4500 S. Sixth Street Rd., Springfield, IL &270& - (217) 786-6892

•

COlliNSVIllE - 2009 MalJ Street, Collinsville, Il 62234 - (618) 346.5120

MARION - 2309 W. Main St., Suite 116, Marion, 1162959 - (618) 993-7200

PRINTED ON ReCYCLED PAPER

APPUCATION FOR CERTIFICATION (PROPERTY TAX TREATMENT)

POLLUTION CONTROL FACIUTY

AIRO

WATER 0

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

P. O.

Box

19278, Springfield,

82794-9278

r"lntpw fi; wEAl'"

eJI1>11.5

Water Pollution Control Construction Penn it No.

NPDES PERMIT No.

Air

Construction Pennit No.

Air

Date Issued

This

A~ency

is authorized to request this

mformatton under Illinois Revised Statues 1979

~hapter

•. 120: Section 502a-S. Disclosure'ofthi;

mfonnatlOn IS voluntary. However, failure to

co?,!ply could prevent your application from

betn~ p~sed

or could result in denial of your

apphcation for certification.

Date

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Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *

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* * * * * PCB 2009-124 * * * * *

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Electronic Filing - Received, Clerk's Office, June 12, 2009

* * * * * PCB 2009-124 * * * * *

Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *

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* * * * * PCB 2009-124 * * * * *

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Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *

•

ILLINOIS ENVIRONMENTAL PROTECTION AGENCY

1021 NORTH GRAND AVENUE EAST,

P.O.

Box 19276, SPRINGFIELD, ILLINOIS 62794-9276 - (

21l) 782-2829

JAMES

THOMPSON CENTER, 100 WEST RANDOLPH, SUITE 11-300, CHICAGO, IL 60601 - (312) 814-6026

217/782-0610

April 24, 2009

Richard Milliman

16908 E. 300

Avenue

West Liberty, IL 62475

DOUGLAS P. SCOTT, DIRECTOR

Re: Illinois Property Tax: Milliman Pork (Jasper County)

Livestock Waste Containment Facilities

Log

# TC-38-07

Dear Mr. Milliman:

We received your application for Illinois Property Tax Certification and supporting documents

concerning TC-38-07 on August 13,2007. The documents, as submitted, have been reviewed

the Watershed Management Section staff, and based on that review, the following items are

offered for your consideration and appropriate action.

1. Please provide a diagram and listing of all the piping used for manure management to

include the diameter, length and material

of the piping. .g"

/lilt-

~ ~?jJ

2. Please provide a cross sectional diagram of the flush system. If there is a pit under the

building that is being flushed, please include the depth

of the pit. If the flush area is the

floor

its~f,

please show curbing heights or sloping directions. i'

3. Please indicate the dimensions of the flush system area within the farrowing building to

ensure we have the correct dimensions since the

di~~

shows and office at one end of

the building.

f,,"11$/1- ft,,4f}l'1lj

/(X3fji

4. Please provide additional information on the flush tanks and basins to include dimensions

and..~onstructionmaterialst'~"t:.A"~·-rE

:$,flNF:5 JjIX;;'X

;j//

r,HK?wieVCc

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5. Please venfy that the lagoon IS a cla:r-iIned earthen

s~&lire.

'1[:5 !lIS

cM-y

6. Please provide the legal description of the property (i.e., Section, Township, Range and

Prime Meridan).

SW.~

!Vw~

SI:Z16

~1~

ROCKFORD - 4302 North Main Street, Rockford, Il 61103 - (815) 987-7760

•

DES

PLAINES -

9511 W. Harrison St., Des

Plaines,

Il 60016 - (847) 294-4000

ELGIN - 595 South

State, Elgin,

IL 60123 - (847) 608--31 31

•

PEORIA -

5415 N.

University

St.,

Peoria,

IL &1614 - (309) 693.54&3

BUREAU OF LAND - PEORIA - 7620 N. University St., Peoria, IL 61614 - (309) 693-5462

•

CHAMPAIGN - 2125 South First Street. Champaign, IL 61820 - (217) 278.5800

COLLINSVILLE - 2009 Mall Street, Collinsville, IL 62234 - (618) 346.5120

•

MARION - 2309 W. Main St., Suite 116, Marion, IL 62959 - (618) 993-7200

PRINTED ON RECYCLED PAPER

Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *

•

Page No. 2

Log

No. TC-38-07

7. Should any revisions to the tax certification request affect the fair cash value of the

request, please revise said value.

PI) 117 T IHINt

5tJ_

Should you have any questions or comments regarding the content of this letter, please contact

me at the above telephone number and address.

Sincerely,

James Allison

Facility Evaluation Unit

Watershed Management Section

Bureau

of Water

Electronic Filing - Received, Clerk's Office, June 11, 2009

* * * * * PCB 2009-124 * * * * *