HB2484ham001 101ST GENERAL ASSEMBLY

Rep. Dave Severin

Filed: 3/20/2019

10100HB2484ham001 LRB101 07499 HLH 57600 a

AMENDMENT TO HOUSE BILL 2484

AMENDMENT NO. ______. Amend House Bill 2484 by replacing everything after the enacting clause with the following:

"Section 5. The Property Tax Code is amended by changing Sections 11-25, 11-155, 11-160, 11-165, 17-20, and 17-40 as follows:

(35 ILCS 200/11-25)

Sec. 11-25. Certification procedure. Application for a pollution control facility certificate shall be filed with the Pollution Control Board in a manner and form prescribed in regulations issued by that board. The application shall contain appropriate and available descriptive information concerning anything claimed to be entitled in whole or in part to tax treatment as a pollution control facility. If it is found that the claimed facility or relevant portion thereof is a pollution control facility as defined in Section 11-10, the Pollution Control Board, acting through its Chairman or his or her specifically authorized delegate, shall enter a finding and issue a certificate to that effect. The certificate shall require tax treatment as a pollution control facility, but only for the portion certified if only a portion is certified. The effective date of a certificate shall be the date of recommendation by the Illinois Environmental Protection Agency to the Illinois Pollution Control Board application for the certificate or the date of the construction of the facility, whichever is later.

(Source: P.A. 100-201, eff. 8-18-17.)

(35 ILCS 200/11-155)

Sec. 11-155. Certification and assessment authority. For assessment tax purposes, a qualifying water treatment facility shall be certified as such by the Director of Natural Resources and shall be assessed by the Department of Revenue. If an application is approved and a certification is issued following the procedure contained in Section 11-160, the property shall be assessed as a qualifying water treatment facility by the Department of Revenue.

(Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/11-160)

Sec. 11-160. Approval procedure. Application for approval as a qualifying water treatment facility shall be filed with the Department of Revenue Natural Resources in the manner and form prescribed by the Department of Revenue Director of National Resources. The application shall contain appropriate and available descriptive information concerning anything claimed to be entitled to assessment tax treatment as defined in this Division 4. If it is found that the facility meets the definition, the Director of Revenue Natural Resources, or his or her duly authorized designee, shall enter a finding and issue a certificate that requires assessment tax treatment as a qualifying water treatment facility. The effective date of a certificate shall be on January 1 preceding the date of certification or preceding the date construction or installation of the facility commences, whichever is later.

(Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/11-165)

Sec. 11-165. Judicial review; qualifying water treatment facilities. Any applicant or holder aggrieved by the issuance, refusal to issue, denial, revocation, modification, or restriction of a qualifying water treatment facility certificate may appeal the finding and order of the Department of Revenue (or the Department of Natural Resources, if applicable) under the Administrative Review Law.

(Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/17-20)

Sec. 17-20. Hearing on tentative equalization factor. The Department shall, after publishing its tentative equalization factor and giving notice of hearing to the public in a newspaper of general circulation in the county and on the Department's official website, hold a hearing on its estimate not less than 10 days nor more than 30 days from the date of the publication. The notice shall state the date and time of the hearing, which shall be held in either Chicago or Springfield, the basis for the estimate of the Department, and further information as the Department may prescribe. The Department shall, after giving a hearing to all interested parties and opportunity for submitting testimony and evidence in support of or adverse to the estimate as the Department considers requisite, either confirm or revise the estimate so as to correctly represent the considered judgment of the Department respecting the estimated percentage to be added to or deducted from the aggregate assessment of all locally assessed property in the county except property assessed under Sections 10-110 through 10-140 or 10-170 through 10-200. Within 30 days after the conclusion of the hearing the Department shall mail to the County Clerk, by certified mail, its determination with respect to such estimated percentage to be added to or deducted from the aggregate assessment.

(Source: P.A. 91-555, eff. 1-1-00.)

(35 ILCS 200/17-40)

Sec. 17-40. Publication of final equalization factor. The Department shall publish in each county and on the Department's official website the percentage and equalization factor certified to each county clerk under Section 17-30. If the percentage differs from the percentage derived from the initial estimate certified under Section 17-15, a statement as to the basis for the final percentage shall also be published. The Department shall provide the statement to any member of the public upon request.

(Source: P.A. 79-703; 88-455.)".