THE AMERICAN COAL COMPANY - GALATIA (Perimeter Ditch) (Property Identification Numbers 11-1-083-01, 1-1-088-01, 1-1-088-03, 1-1-088-04, 11-1-093-01, 11-1-093-02, 11-1-093-03, 11-1-093-05, 11-1-093-06, 11-1-093-07, 11-1-095-01, 11-1-095-02) v. ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
The Board found and certified that the specified perimeter ditch of the American Coal Company-Galatia located in Saline County is a "pollution control facility" for the purpose of preferential tax treatment under the Property Tax Code (35 ILCS 200/11-10 (2000)). The Board opened a separate docket PCB 02-83 to address petitioner’s request for preferential tax certification for its landfill.