OPINION
JUSTICE COOK, delivered the judgment of the court, with opinion.
¶ 1 In March 2012, plaintiffs, several Madison County taxing districts, filed a complaint for injunctive and declaratory relief against defendants, the Illinois Environmental Protection Agency (EPA), the Illinois Pollution Control Board (PCB), the Illinois Department of Revenue (DOR), and WRB Refining, LP. In relevant part, plaintiffs alleged the PCB's proceedings regarding the...
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