Sen. Mike Jacobs

Filed: 5/17/2013

 

 


 

 


 
09800SB2345sam003LRB098 08392 HLH 45941 a

1
AMENDMENT TO SENATE BILL 2345

2    AMENDMENT NO. ______. Amend Senate Bill 2345, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 9-45, 11-10, 11-15, and 11-25 as follows:
 
7    (35 ILCS 200/9-45)
8    Sec. 9-45. Property index number system. The county clerk
9in counties of 3,000,000 or more inhabitants and, subject to
10the approval of the county board, the chief county assessment
11officer or recorder, in counties of less than 3,000,000
12inhabitants, may establish a property index number system under
13which property may be listed for purposes of assessment,
14collection of taxes or automation of the office of the
15recorder. The system may be adopted in addition to, or instead
16of, the method of listing by legal description as provided in

 

 

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1Section 9-40. The system shall describe property by township,
2section, block, and parcel or lot, and may cross-reference the
3street or post office address, if any, and street code number,
4if any. The county clerk, county treasurer, chief county
5assessment officer or recorder may establish and maintain cross
6indexes of numbers assigned under the system with the complete
7legal description of the properties to which the numbers
8relate. Index numbers shall be assigned by the county clerk in
9counties of 3,000,000 or more inhabitants, and, at the
10direction of the county board in counties with less than
113,000,000 inhabitants, shall be assigned by the chief county
12assessment officer or recorder. Tax maps of the county clerk,
13county treasurer or chief county assessment officer shall carry
14those numbers. The indexes shall be open to public inspection
15and be made available to the public. Any property index number
16system established prior to the effective date of this Code
17shall remain valid. However, in counties with less than
183,000,000 inhabitants, the system may be transferred to another
19authority upon the approval of the county board.
20    Any real property used for a power generating or automotive
21manufacturing facility located within a county of less than
221,000,000 inhabitants, as to which litigation with respect to
23its assessed valuation is pending or was pending as of January
241, 1993, may be the subject of a real property tax assessment
25settlement agreement among the taxpayer and taxing districts in
26which it is situated. In addition, any real property that is

 

 

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1(i) used for natural gas extraction and fractionation or olefin
2and polymer manufacturing and (ii) located within a county of
3less than 1,000,000 inhabitants may be the subject of a real
4property tax assessment settlement agreement among the
5taxpayer and taxing districts in which the property is situated
6if litigation is or was pending as to its assessed valuation as
7of January 1, 2003 or thereafter. In addition, any real
8property that is used for refining crude oil located in a
9county of less than 1,000,000 inhabitants, as to which
10litigation with respect to its assessed valuation is pending or
11was pending as of January 1, 2011, may be the subject of a real
12property tax assessment settlement agreement among the
13taxpayer and taxing districts in which it is situated. Other
14appropriate authorities, which may include county and State
15boards or officials, may also be parties to such agreements.
16Such agreements may include the assessment of the facility or
17property for any years in dispute as well as for up to 10 years
18in the future. Such agreements may provide for the settlement
19of issues relating to the assessed value of the facility and
20may provide for related payments, refunds, claims, credits
21against taxes and liabilities in respect to past and future
22taxes of taxing districts, including any fund created under
23Section 20-35 of this Act, all implementing the settlement
24agreement. Any such agreement may provide that parties thereto
25agree not to challenge assessments as provided in the
26agreement. An agreement entered into on or after January 1,

 

 

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11993 may provide for the classification of property that is the
2subject of the agreement as real or personal during the term of
3the agreement and thereafter. It may also provide that taxing
4districts agree to reimburse the taxpayer for amounts paid by
5the taxpayer in respect to taxes for the real property which is
6the subject of the agreement to the extent levied by those
7respective districts, over and above amounts which would be due
8if the facility were to be assessed as provided in the
9agreement. Such reimbursement may be provided in the agreement
10to be made by credit against taxes of the taxpayer. No credits
11shall be applied against taxes levied with respect to debt
12service or lease payments of a taxing district. No referendum
13approval or appropriation shall be required for such an
14agreement or such credits and any such obligation shall not
15constitute indebtedness of the taxing district for purposes of
16any statutory limitation. The county collector shall treat
17credited amounts as if they had been received by the collector
18as taxes paid by the taxpayer and as if remitted to the
19district. A county treasurer who is a party to such an
20agreement may agree to hold amounts paid in escrow as provided
21in the agreement for possible use for paying taxes until
22conditions of the agreement are met and then to apply these
23amounts as provided in the agreement. No such settlement
24agreement shall be effective unless it shall have been approved
25by the court in which such litigation is pending. Any such
26agreement which has been entered into prior to adoption of this

 

 

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1amendatory Act of 1988 and which is contingent upon enactment
2of authorizing legislation shall be binding and enforceable.
3(Source: P.A. 96-609, eff. 8-24-09.)
 
4    (35 ILCS 200/11-10)
5    Sec. 11-10. Definition of pollution control facilities.
6"Pollution control facilities" means any system, method,
7construction, device or appliance appurtenant thereto, or any
8portion of any building or equipment, that is designed,
9constructed, installed or operated for the primary purpose of:
10    (a) eliminating, preventing, or reducing air or water
11pollution, as the terms "air pollution" and "water pollution"
12are defined in the Environmental Protection Act, in compliance
13with federal or State requirements enacted or promulgated to
14eliminate, prevent, or reduce air pollution or water pollution;
15or
16    (b) treating, pretreating, modifying or disposing of any
17potential solid, liquid or gaseous pollutant which if released
18without treatment, pretreatment, modification or disposal
19might be harmful, detrimental or offensive to human, plant or
20animal life, or to property. "Pollution control facilities"
21shall not include, however,
22        (1) any facility with the primary purpose of (i)
23    eliminating, containing, preventing or reducing
24    radioactive contaminants or energy, or (ii) treating waste
25    water produced by the nuclear generation of electric power,

 

 

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1        (2) any large diameter pipes or piping systems used to
2    remove and disperse heat from water involved in the nuclear
3    generation of electric power,
4        (3) any facility operated by any person other than a
5    unit of government, whether within or outside of the
6    territorial boundaries of a unit of local government, for
7    sewage disposal or treatment, or
8        (4) land underlying a cooling pond, .
9        (5) wind turbines, or
10        (6) ethanol producing facilities, except that systems,
11    methods, construction, devices, or appliances appurtenant
12    to those ethanol producing facilities may be considered
13    pollution control facilities for the purposes of this Act.
14(Source: P.A. 83-883; 88-455.)
 
15    (35 ILCS 200/11-15)
16    Sec. 11-15. Method of valuation for pollution control
17facilities. To determine 33 1/3% of the fair cash value of any
18certified pollution control facilities in assessing those
19facilities, the Department shall, where reasonable, consider:
20(1) take into consideration the actual or probable net earnings
21attributable to the facilities in question, capitalized on the
22basis of their productive earning value to their owner; (2) the
23probable net value which could be realized by their owner if
24the facilities were removed and sold at a fair, voluntary sale,
25giving due account to the expense of removal and condition of

 

 

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1the particular facilities in question; or (3) such and other
2information as the Department may, consistent with principles
3set forth in this Section, believe to have a bearing on the
4fair cash value of the facilities to their owner consider as
5bearing on the fair cash value of the facilities to their
6owner, consistent with the principles set forth in this
7Section. For the purposes of this Code, earnings shall be
8attributed to a pollution control facility only to the extent
9that its operation results in the production of a commercially
10saleable by-product, or increases the production of the
11products or services otherwise sold by the owner of the
12facility, or reduces the production costs of the products or
13services otherwise sold by the owner of such facility.
14(Source: P.A. 83-121; 88-455.)
 
15    (35 ILCS 200/11-25)
16    Sec. 11-25. Certification procedure. Application for a
17pollution control facility certificate shall be filed with the
18Pollution Control Board in a manner and form prescribed in
19regulations issued by that board. The application shall contain
20appropriate and available descriptive information concerning
21anything claimed to be entitled in whole or in part to tax
22treatment as a pollution control facility. If it is found that
23the claimed facility or relevant portion thereof is a pollution
24control facility as defined in Section 11-10, the Pollution
25Control Board, acting through its Chairman or his or her

 

 

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1specifically authorized delegate, shall enter a finding and
2issue a certificate to that effect. The certificate shall
3require tax treatment as a pollution control facility, but only
4for the portion certified if only a portion is certified. The
5effective date of a certificate shall be January 1 of the year
6in which the certificate is issued the date of application for
7the certificate or the date of the construction of the
8facility, which ever is later.
9(Source: P.A. 76-2451; 88-455.)".