Justice MYERSCOUGH delivered the opinion of the court:
In January 1999, the Illinois Environmental Protection Agency (IEPA) issued a notice to ESG Watts, Inc. (Watts), pursuant to section 31 (415 ILCS 5/31 (West 1998)) of the Illinois Environmental Protection Act (Act) alleging that Watts was operating a landfill in Sangamon County without adequate postclosure financial assurance in violation of section 21.1 of the Act (415 ILCS 5/21.1 (West 1998)). Watts and IEPA...
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