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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 10-167 as follows:
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6 | (35 ILCS 200/10-167)
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7 | Sec. 10-167. Definition of public benefit; certification.
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8 | (a) A conservation right on land shall be considered to | ||||||||||||||||||||||||
9 | provide a
demonstrated public benefit if the Department of | ||||||||||||||||||||||||
10 | Natural Resources certifies
that it protects in perpetuity at | ||||||||||||||||||||||||
11 | least one of the
following:
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12 | (1) Land providing a regular opportunity for public | ||||||||||||||||||||||||
13 | access to outdoor
recreation or outdoor education.
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14 | (2) Land preserving habitat for State or federal | ||||||||||||||||||||||||
15 | endangered or threatened
species or federal candidate | ||||||||||||||||||||||||
16 | species as defined in the Code of
Federal Regulations (50 | ||||||||||||||||||||||||
17 | CFR 424.02).
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18 | (3) Land identified in the Illinois Natural Areas | ||||||||||||||||||||||||
19 | Inventory.
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20 | (4) Land determined to be eligible for registration | ||||||||||||||||||||||||
21 | under Section 16 of
the Illinois Natural Areas Preservation | ||||||||||||||||||||||||
22 | Act.
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23 | (5) Land contributing to the ecological viability of a |
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1 | park, conservation
area, nature preserve, or other high | ||||||
2 | quality native terrestrial or aquatic area
that is publicly | ||||||
3 | owned or otherwise protected.
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4 | (6) Land included in, or consistent with a federal, | ||||||
5 | State, regional, or
local government policy or plan for the | ||||||
6 | conservation of wildlife habitat or
open space, for the | ||||||
7 | restoration or protection of lakes and streams, or for the
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8 | protection of scenic areas. | ||||||
9 | (7) Land contributing to the groundwater recharge | ||||||
10 | potential of an aquifer.
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11 | (b) The person liable for taxes on the land shall submit an | ||||||
12 | application to
the Department of Natural Resources requesting | ||||||
13 | certification that the land
meets one of the criteria | ||||||
14 | established in subsection (a). The application shall
be in a | ||||||
15 | form furnished by the Department of Natural Resources. Within | ||||||
16 | 30 days
of receipt of a complete and correct application for | ||||||
17 | certification, the
Department of Natural Resources shall | ||||||
18 | determine whether the land encumbered by
a conservation right | ||||||
19 | provides a demonstrated public benefit and shall inform
the | ||||||
20 | applicant in writing of the decision.
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21 | (Source: P.A. 91-357, eff. 7-29-99.)
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22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law.
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