SB0485 Enrolled

LRB094 08869 BDD 39088 b






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    AN ACT concerning revenue. 

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


 
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    Section 5. The Mobile Home Local Services Tax Act is 
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amended  by changing Section 3 as follows:
 



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    (35 ILCS 515/3)  (from Ch. 120, par. 1203)



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    Sec. 3. Mobile homes in addition to such taxes as provided 
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in the "Use Tax Act"
shall be subject to the following 
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privilege tax only, and to no ad
valorem tax.  Except as 
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provided in Section 7 and in those cases where the owner 
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notifies the local assessing authority, by sworn affidavit, 
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that the mobile home is uninhabited and will no longer be used 
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for human habitation, the owner of each inhabited
mobile home 
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shall pay to the county treasurer of the county in which such

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mobile home is located an annual tax to be
computed at the rate 
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shown in the table below:

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TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT

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        OF MOBILE HOME

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model year and 1st and 2nd

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year following:                               15¢

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3rd, 4th and 5th years following

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model year:                                 13.5¢

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6th, 7th and 8th years following

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model year:                                   12¢

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9th, 10th and 11th years following

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model year:                                 10.5¢

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12th, 13th and 14th years following

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model year:                                    9¢

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15th year following model year

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and subsequent years:                        7.5¢

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For purposes of this Act, the square-footage shall be based 
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upon the
 outside dimensions of the mobile home excluding the 
 


 






SB0485 Enrolled
- 2 -
LRB094 08869 BDD 39088 b




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length of the tongue
and hitch.  The owner of a mobile home on 
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January 1 of any year shall be
liable for the tax of that year,

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except that the owner of a mobile home on July 1, 1976, shall 
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be liable
for the tax for the period of
July 1, 1976, to 
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December 31, 1976.
This is not a limitation on any home rule 
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county.

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(Source: P.A. 79-1184.)

 

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