Public Act 097-0296
 
HB0234 EnrolledLRB097 05947 HLH 46016 b


  
    AN ACT concerning revenue.
  
 
    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 10-160 as follows:
 



    (35 ILCS 200/10-160)



    Sec. 10-160. Open space; application process. In counties 
with 3,000,000 or more inhabitants, the The person liable for 
taxes
on land used for open space purposes must file a verified 
application
requesting the additional open space valuation 
with the chief county assessment
officer by January 31 of each 
year for which that valuation is desired. For taxable years 
prior to 2011, in counties with less than 3,000,000 
inhabitants, the person liable for taxes
on land used for open 
space purposes must file a verified application
requesting the 
additional open space valuation with the chief county 
assessment
officer by January 31 of each year for which that 
valuation is desired. For taxable year 2011 and thereafter, in 
counties with less than 3,000,000 inhabitants, the person 
liable for taxes
on land used for open space purposes must file 
a verified application
requesting the additional open space 
valuation with the chief county assessment
officer by June 30 
of each year for which that valuation is desired. If the

application is not filed by January 31 or June 30, as 
applicable, the taxpayer waives the right to claim
that 
additional valuation for that year. The application shall be in 
the form
prescribed by the Department and contain information 
as may reasonably be
required to determine whether the 
applicant meets the requirements of Section
10-155.  If the 
application shows the applicant is entitled to the valuation,

the chief county assessment officer shall approve it; 
otherwise, the
application shall be rejected.

    When such an application has been filed with and approved 
by the chief county
assessment officer, he or she shall 
determine the valuation of the land as
otherwise permitted by 
law and as required under Section 10-155, and shall list
those 
valuations separately.  The county clerk, in preparing 
assessment books,
lists and blanks under Section 9-100, shall 
include therein columns for
indicating the approval of an 
application and for setting out the two separate
valuations.

(Source: P.A. 80-1364; 88-455.)

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