HB2865 98TH GENERAL ASSEMBLY

LRB098 05664 OMW 35703 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB2865

Introduced , by Rep. Jil Tracy

SYNOPSIS AS INTRODUCED:

35 ILCS 200/9-200
35 ILCS 200/15-190 new
70 ILCS 605/5-2	from Ch. 42, par. 5-2

Amends the Property Tax Code. Amends a Section regarding previously exempt by providing that public highways, streets, and alleys shall be subject to taxation under the Illinois Drainage Code. Adds a Section in an Article regarding exemptions providing that public highways, streets, and alleys shall be taxable under the Illinois Drainage Code. Amends the Illinois Drainage Code. Provides that public highways, streets, and alleys shall be included in the commissioners' assessment roll of benefits, damages, and compensation. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 9-200 and adding 15-190 as follows:

(35 ILCS 200/9-200)

Sec. 9-200. Previously exempt property.

(a) Generally. Property that is purchased, granted, taken or otherwise transferred from a use exempt from taxation under this Code to a use not so exempt shall be subject to taxation from the date of change of use, purchase or conveyance. In those cases the county collector may issue a tax bill to the person holding title to the property for that part of the year during which it was not exempt, and may accept payment of the bill as full and final settlement of tax liability for that year.

(b) Drainage district. Public highways, streets, and alleys located within a drainage district under the Illinois Drainage Code previously exempt from taxation under this Code shall be subject to taxation from the effective date of this amendatory Act of the 98th General Assembly by the drainage district in which they are located.

(Source: P.A. 86-1481; 88-455.)

(35 ILCS 200/15-190 new)

Sec. 15-190. Public highways, streets, and alleys within a drainage district. Notwithstanding any other provision of this Article, land used for public highways, streets, and alleys shall be taxable under the Illinois Drainage Code.

Section 10. The Illinois Drainage Code is amended by changing Section 5-2 as follows:

(70 ILCS 605/5-2) (from Ch. 42, par. 5-2)

Sec. 5-2. Original assessments - Property subject to assessment. Upon the Organization of the district, the commissioners shall proceed to make out their assessment roll of benefits, damages and compensation, and they shall include therein all lands, lots, railroads, and other property within the district, including public highways, streets, and alleys, other than public highways, streets and alleys, which, in their opinion, will be benefited, taken or damaged by the proposed work. Whenever another district or a municipal corporation exercising drainage powers has been made a party to the proceedings to organize the district, then the commissioners shall also include such other district or municipal corporation in their assessment roll.

(Source: P.A. 83-726.)

Section 99. Effective date. This Act takes effect upon becoming law.