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Rep. Dave Severin
Filed: 3/22/2019
| | 10100HB2484ham002 | | LRB101 07499 HLH 58451 a |
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| 1 | | AMENDMENT TO HOUSE BILL 2484
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| 2 | | AMENDMENT NO. ______. Amend House Bill 2484 by replacing |
| 3 | | everything after the enacting clause with the following:
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| 4 | | "Section 5. The Property Tax Code is amended by changing |
| 5 | | Sections 11-155, 11-160, and 11-165 as follows:
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| 6 | | (35 ILCS 200/11-155)
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| 7 | | Sec. 11-155. Certification and assessment authority. For |
| 8 | | assessment tax purposes, a
qualifying water treatment facility |
| 9 | | shall be certified as such by the Director
of Natural Resources |
| 10 | | and shall be assessed by the Department
of Revenue. If an |
| 11 | | application is approved and a certification is issued following |
| 12 | | the procedure contained in Section 11-160, the property shall |
| 13 | | be assessed as a qualifying water treatment facility by the |
| 14 | | Department of Revenue.
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| 15 | | (Source: P.A. 92-278, eff. 1-1-02.)
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| | 10100HB2484ham002 | - 2 - | LRB101 07499 HLH 58451 a |
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| 1 | | (35 ILCS 200/11-160)
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| 2 | | Sec. 11-160. Approval procedure. Application for approval |
| 3 | | as a qualifying
water treatment facility shall be filed with |
| 4 | | the Department of Revenue Natural
Resources in the manner and |
| 5 | | form prescribed by the Department of Revenue Director of |
| 6 | | National
Resources. The application shall contain appropriate |
| 7 | | and available descriptive
information concerning anything |
| 8 | | claimed to be entitled to assessment tax treatment as
defined |
| 9 | | in this Division 4. If it is found that the facility meets the
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| 10 | | definition, the Director of Revenue Natural Resources, or his |
| 11 | | or her
duly authorized designee, shall enter a finding and |
| 12 | | issue a certificate that
requires assessment tax treatment as a |
| 13 | | qualifying water treatment facility. The effective
date of a |
| 14 | | certificate shall be on January 1 preceding the date of |
| 15 | | certification
or preceding the date construction or |
| 16 | | installation of the facility commences,
whichever is later.
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| 17 | | (Source: P.A. 92-278, eff. 1-1-02.)
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| 18 | | (35 ILCS 200/11-165)
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| 19 | | Sec. 11-165. Judicial review; qualifying water treatment |
| 20 | | facilities. Any
applicant or holder aggrieved by the issuance, |
| 21 | | refusal to issue, denial,
revocation, modification, or |
| 22 | | restriction of a qualifying water treatment
facility |
| 23 | | certificate may appeal the finding and order of the Department |
| 24 | | of
Revenue (or the Department of Natural Resources, if |
| 25 | | applicable) under the Administrative Review Law.
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