SB2345 EngrossedLRB098 08392 HLH 38497 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 9-45, 11-10, 11-15, and 11-25 as follows:
 
6    (35 ILCS 200/9-45)
7    Sec. 9-45. Property index number system. The county clerk
8in counties of 3,000,000 or more inhabitants and, subject to
9the approval of the county board, the chief county assessment
10officer or recorder, in counties of less than 3,000,000
11inhabitants, may establish a property index number system under
12which property may be listed for purposes of assessment,
13collection of taxes or automation of the office of the
14recorder. The system may be adopted in addition to, or instead
15of, the method of listing by legal description as provided in
16Section 9-40. The system shall describe property by township,
17section, block, and parcel or lot, and may cross-reference the
18street or post office address, if any, and street code number,
19if any. The county clerk, county treasurer, chief county
20assessment officer or recorder may establish and maintain cross
21indexes of numbers assigned under the system with the complete
22legal description of the properties to which the numbers
23relate. Index numbers shall be assigned by the county clerk in

 

 

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1counties of 3,000,000 or more inhabitants, and, at the
2direction of the county board in counties with less than
33,000,000 inhabitants, shall be assigned by the chief county
4assessment officer or recorder. Tax maps of the county clerk,
5county treasurer or chief county assessment officer shall carry
6those numbers. The indexes shall be open to public inspection
7and be made available to the public. Any property index number
8system established prior to the effective date of this Code
9shall remain valid. However, in counties with less than
103,000,000 inhabitants, the system may be transferred to another
11authority upon the approval of the county board.
12    Any real property used for a power generating or automotive
13manufacturing facility located within a county of less than
141,000,000 inhabitants, as to which litigation with respect to
15its assessed valuation is pending or was pending as of January
161, 1993, may be the subject of a real property tax assessment
17settlement agreement among the taxpayer and taxing districts in
18which it is situated. In addition, any real property that is
19(i) used for natural gas extraction and fractionation or olefin
20and polymer manufacturing and (ii) located within a county of
21less than 1,000,000 inhabitants may be the subject of a real
22property tax assessment settlement agreement among the
23taxpayer and taxing districts in which the property is situated
24if litigation is or was pending as to its assessed valuation as
25of January 1, 2003 or thereafter. In addition, any real
26property that is used for refining crude oil located in a

 

 

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1county of less than 1,000,000 inhabitants, as to which
2litigation with respect to its assessed valuation is pending or
3was pending as of January 1, 2011, may be the subject of a real
4property tax assessment settlement agreement among the
5taxpayer and taxing districts in which it is situated. Other
6appropriate authorities, which may include county and State
7boards or officials, may also be parties to such agreements.
8Such agreements may include the assessment of the facility or
9property for any years in dispute as well as for up to 10 years
10in the future. Such agreements may provide for the settlement
11of issues relating to the assessed value of the facility and
12may provide for related payments, refunds, claims, credits
13against taxes and liabilities in respect to past and future
14taxes of taxing districts, including any fund created under
15Section 20-35 of this Act, all implementing the settlement
16agreement. Any such agreement may provide that parties thereto
17agree not to challenge assessments as provided in the
18agreement. An agreement entered into on or after January 1,
191993 may provide for the classification of property that is the
20subject of the agreement as real or personal during the term of
21the agreement and thereafter. It may also provide that taxing
22districts agree to reimburse the taxpayer for amounts paid by
23the taxpayer in respect to taxes for the real property which is
24the subject of the agreement to the extent levied by those
25respective districts, over and above amounts which would be due
26if the facility were to be assessed as provided in the

 

 

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1agreement. Such reimbursement may be provided in the agreement
2to be made by credit against taxes of the taxpayer. No credits
3shall be applied against taxes levied with respect to debt
4service or lease payments of a taxing district. No referendum
5approval or appropriation shall be required for such an
6agreement or such credits and any such obligation shall not
7constitute indebtedness of the taxing district for purposes of
8any statutory limitation. The county collector shall treat
9credited amounts as if they had been received by the collector
10as taxes paid by the taxpayer and as if remitted to the
11district. A county treasurer who is a party to such an
12agreement may agree to hold amounts paid in escrow as provided
13in the agreement for possible use for paying taxes until
14conditions of the agreement are met and then to apply these
15amounts as provided in the agreement. No such settlement
16agreement shall be effective unless it shall have been approved
17by the court in which such litigation is pending. Any such
18agreement which has been entered into prior to adoption of this
19amendatory Act of 1988 and which is contingent upon enactment
20of authorizing legislation shall be binding and enforceable.
21(Source: P.A. 96-609, eff. 8-24-09.)
 
22    (35 ILCS 200/11-10)
23    Sec. 11-10. Definition of pollution control facilities.
24"Pollution control facilities" means any system, method,
25construction, device or appliance appurtenant thereto, or any

 

 

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1portion of any building or equipment, that is designed,
2constructed, installed or operated for the primary purpose of:
3    (a) eliminating, preventing, or reducing air or water
4pollution, as the terms "air pollution" and "water pollution"
5are defined in the Environmental Protection Act, in compliance
6with federal or State requirements enacted or promulgated to
7eliminate, prevent, or reduce air pollution or water pollution;
8or
9    (b) treating, pretreating, modifying or disposing of any
10potential solid, liquid or gaseous pollutant which if released
11without treatment, pretreatment, modification or disposal
12might be harmful, detrimental or offensive to human, plant or
13animal life, or to property. "Pollution control facilities"
14shall not include, however,
15        (1) any facility with the primary purpose of (i)
16    eliminating, containing, preventing or reducing
17    radioactive contaminants or energy, or (ii) treating waste
18    water produced by the nuclear generation of electric power,
19        (2) any large diameter pipes or piping systems used to
20    remove and disperse heat from water involved in the nuclear
21    generation of electric power,
22        (3) any facility operated by any person other than a
23    unit of government, whether within or outside of the
24    territorial boundaries of a unit of local government, for
25    sewage disposal or treatment, or
26        (4) land underlying a cooling pond, .

 

 

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1        (5) wind turbines, or
2        (6) ethanol producing facilities, except that systems,
3    methods, construction, devices, or appliances appurtenant
4    to those ethanol producing facilities may be considered
5    pollution control facilities for the purposes of this Act.
6(Source: P.A. 83-883; 88-455.)
 
7    (35 ILCS 200/11-15)
8    Sec. 11-15. Method of valuation for pollution control
9facilities. To determine 33 1/3% of the fair cash value of any
10certified pollution control facilities in assessing those
11facilities, the Department shall, where reasonable, consider:
12(1) take into consideration the actual or probable net earnings
13attributable to the facilities in question, capitalized on the
14basis of their productive earning value to their owner; (2) the
15probable net value which could be realized by their owner if
16the facilities were removed and sold at a fair, voluntary sale,
17giving due account to the expense of removal and condition of
18the particular facilities in question; or (3) such and other
19information as the Department may, consistent with principles
20set forth in this Section, believe to have a bearing on the
21fair cash value of the facilities to their owner consider as
22bearing on the fair cash value of the facilities to their
23owner, consistent with the principles set forth in this
24Section. For the purposes of this Code, earnings shall be
25attributed to a pollution control facility only to the extent

 

 

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1that its operation results in the production of a commercially
2saleable by-product, or increases the production of the
3products or services otherwise sold by the owner of the
4facility, or reduces the production costs of the products or
5services otherwise sold by the owner of such facility.
6(Source: P.A. 83-121; 88-455.)
 
7    (35 ILCS 200/11-25)
8    Sec. 11-25. Certification procedure. Application for a
9pollution control facility certificate shall be filed with the
10Pollution Control Board in a manner and form prescribed in
11regulations issued by that board. The application shall contain
12appropriate and available descriptive information concerning
13anything claimed to be entitled in whole or in part to tax
14treatment as a pollution control facility. If it is found that
15the claimed facility or relevant portion thereof is a pollution
16control facility as defined in Section 11-10, the Pollution
17Control Board, acting through its Chairman or his or her
18specifically authorized delegate, shall enter a finding and
19issue a certificate to that effect. The certificate shall
20require tax treatment as a pollution control facility, but only
21for the portion certified if only a portion is certified. The
22effective date of a certificate shall be January 1 of the year
23in which the certificate is issued the date of application for
24the certificate or the date of the construction of the
25facility, which ever is later.

 

 

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1(Source: P.A. 76-2451; 88-455.)