94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB4149

 

Introduced 10/26/2005, by Rep. William B. Black

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 515/2.3 new
35 ILCS 515/3.7 new

    Amends the Mobile Home Local Services Tax Act. Defines "permanent foundation". Requires the Department of Revenue to adopt rules setting forth standards that county or township assessment officers must use in determining whether a dwelling is a mobile home or real property. Requires the Department to establish and administer a training program to train county or township assessment officers to use those standards. Effective immediately.


LRB094 14434 BDD 49367 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4149 LRB094 14434 BDD 49367 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Mobile Home Local Services Tax Act is
5 amended by adding Sections 2.3 and 3.7 as follows:
 
6     (35 ILCS 515/2.3 new)
7     Sec. 2.3. "Permanent foundation" defined. As used in this
8 Act, "permanent foundation" means a continuous perimeter
9 foundation of material, such as mortared concrete block,
10 mortared brick, or concrete, that extends into the ground below
11 the established frost depth and to which the home is secured
12 with foundation bolts at least one-half inch in diameter,
13 spaced at intervals of no more than 6 feet and within one foot
14 of the corners, and embedded at least 7 inches into concrete
15 foundations or 15 inches into block foundations.
 
16     (35 ILCS 515/3.7 new)
17     Sec. 3.7. Department of Revenue rules and training program.
18     (a) The Department of Revenue must adopt rules setting
19 forth standards that county or township assessment officers
20 must use in determining whether a dwelling is a mobile home
21 that is subject to the provisions of this Act or is real
22 property that is subject to the provisions of the Property Tax
23 Code.
24     (b) The Department of Revenue must establish and administer
25 a training program to train county or township assessment
26 officers in the use of the standards established under
27 subsection (a).
 
28     Section 99. Effective date. This Act takes effect upon
29 becoming law.