Sen. Mike Jacobs
Filed: 5/17/2013
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1 | AMENDMENT TO SENATE BILL 2345
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2 | AMENDMENT NO. ______. Amend Senate Bill 2345, AS AMENDED, | ||||||
3 | by replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 5. The Property Tax Code is amended by changing | ||||||
6 | Sections 9-45, 11-10, 11-15, and 11-25 as follows:
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7 | (35 ILCS 200/9-45)
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8 | Sec. 9-45. Property index number system. The county clerk | ||||||
9 | in counties of
3,000,000 or more inhabitants and, subject to | ||||||
10 | the approval of the county board,
the chief county assessment | ||||||
11 | officer or recorder, in counties of less than
3,000,000 | ||||||
12 | inhabitants, may establish a property index number system under | ||||||
13 | which
property may be listed for purposes of assessment, | ||||||
14 | collection of taxes or
automation of the office of the | ||||||
15 | recorder. The system may be adopted in addition
to, or instead | ||||||
16 | of, the method of listing by legal description as provided in
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1 | Section 9-40. The system shall describe property by township, | ||||||
2 | section,
block, and parcel or lot, and may cross-reference the | ||||||
3 | street or post office
address, if any, and street code number, | ||||||
4 | if any. The county clerk, county
treasurer, chief county | ||||||
5 | assessment officer or recorder may establish and
maintain cross | ||||||
6 | indexes of numbers assigned under the system with the complete
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7 | legal description of the properties to which the numbers | ||||||
8 | relate. Index numbers
shall be assigned by the county clerk in | ||||||
9 | counties of 3,000,000 or more
inhabitants, and, at the | ||||||
10 | direction of the county board in counties with less
than | ||||||
11 | 3,000,000 inhabitants, shall be assigned by the chief county | ||||||
12 | assessment
officer or recorder. Tax maps of the county clerk, | ||||||
13 | county treasurer or chief
county assessment officer shall carry | ||||||
14 | those numbers. The indexes shall be open
to public inspection | ||||||
15 | and be made available to the public. Any property index
number | ||||||
16 | system established prior to the effective date of this Code | ||||||
17 | shall remain
valid. However, in counties with less than | ||||||
18 | 3,000,000 inhabitants, the system
may be transferred to another | ||||||
19 | authority upon the approval of the county board.
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20 | Any real property used for a power generating or automotive | ||||||
21 | manufacturing
facility located within a county of less than | ||||||
22 | 1,000,000 inhabitants, as to
which litigation with respect to | ||||||
23 | its assessed valuation is pending or was
pending as of January | ||||||
24 | 1, 1993, may be the subject of a real
property tax assessment | ||||||
25 | settlement agreement among the taxpayer and taxing
districts in | ||||||
26 | which it is situated. In addition, any real property that is |
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1 | (i) used for natural gas extraction and fractionation or olefin | ||||||
2 | and polymer manufacturing and (ii) located within a county of | ||||||
3 | less than 1,000,000 inhabitants may be the subject of a real
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4 | property tax assessment settlement agreement among the | ||||||
5 | taxpayer and taxing
districts in which the property is situated | ||||||
6 | if litigation is or was pending as to its assessed valuation as | ||||||
7 | of January 1, 2003 or thereafter. In addition, any real | ||||||
8 | property that is used for refining crude oil located in a | ||||||
9 | county of less than 1,000,000 inhabitants, as to which | ||||||
10 | litigation with respect to its assessed valuation is pending or | ||||||
11 | was pending as of January 1, 2011, may be the subject of a real | ||||||
12 | property tax assessment settlement agreement among the | ||||||
13 | taxpayer and taxing districts in which it is situated. Other | ||||||
14 | appropriate authorities, which
may include county and State | ||||||
15 | boards or officials, may also be parties to
such agreements. | ||||||
16 | Such agreements may include the assessment of the
facility or | ||||||
17 | property for any years in dispute as well as for up to 10 years | ||||||
18 | in the future.
Such agreements may provide for the settlement | ||||||
19 | of issues relating to the
assessed value of the facility and | ||||||
20 | may provide for related payments,
refunds, claims, credits | ||||||
21 | against taxes and liabilities in respect to past
and future | ||||||
22 | taxes of taxing districts, including any fund created under
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23 | Section 20-35 of this Act, all implementing the settlement
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24 | agreement. Any such agreement may provide that parties thereto | ||||||
25 | agree not to
challenge assessments as provided in the | ||||||
26 | agreement. An agreement entered
into on or after January 1, |
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1 | 1993 may provide for the classification of property
that is the | ||||||
2 | subject of the agreement as real or personal during the term of | ||||||
3 | the
agreement and thereafter. It may also provide that taxing
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4 | districts agree to reimburse the taxpayer for amounts paid by | ||||||
5 | the taxpayer
in respect to taxes for the real property which is | ||||||
6 | the subject of the
agreement to the extent levied by those | ||||||
7 | respective districts, over and
above amounts which would be due | ||||||
8 | if the facility were to be assessed as
provided in the | ||||||
9 | agreement. Such reimbursement may be provided in the
agreement | ||||||
10 | to be made by credit against taxes of the taxpayer. No credits
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11 | shall be applied against taxes levied with respect to debt | ||||||
12 | service or lease
payments of a taxing district. No referendum | ||||||
13 | approval or appropriation
shall be required for such an | ||||||
14 | agreement or such credits and any such
obligation shall not | ||||||
15 | constitute indebtedness of the taxing district for
purposes of | ||||||
16 | any statutory limitation. The county collector shall treat
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17 | credited amounts as if they had been received by the collector | ||||||
18 | as taxes
paid by the taxpayer and as if remitted to the | ||||||
19 | district. A county
treasurer who is a party to such an | ||||||
20 | agreement may agree to hold amounts
paid in escrow as provided | ||||||
21 | in the agreement for possible use for paying
taxes until | ||||||
22 | conditions of the agreement are met and then to apply these
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23 | amounts as provided in the agreement. No such settlement | ||||||
24 | agreement shall
be effective unless it shall have been approved | ||||||
25 | by the court in which such
litigation is pending. Any such | ||||||
26 | agreement which has been entered into
prior to adoption of this |
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1 | amendatory Act of 1988 and which is contingent
upon enactment | ||||||
2 | of authorizing legislation shall be binding and enforceable.
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3 | (Source: P.A. 96-609, eff. 8-24-09.)
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4 | (35 ILCS 200/11-10)
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5 | Sec. 11-10. Definition of pollution control facilities. | ||||||
6 | "Pollution control
facilities" means any system, method, | ||||||
7 | construction, device or appliance
appurtenant thereto, or any | ||||||
8 | portion of any building or equipment, that is
designed, | ||||||
9 | constructed, installed or operated for the primary purpose of:
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10 | (a) eliminating, preventing, or reducing air or water | ||||||
11 | pollution, as the
terms "air pollution" and "water pollution" | ||||||
12 | are defined in the Environmental
Protection Act , in compliance | ||||||
13 | with federal or State requirements enacted or promulgated to | ||||||
14 | eliminate, prevent, or reduce air pollution or water pollution ; | ||||||
15 | or
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16 | (b) treating, pretreating, modifying or disposing of any | ||||||
17 | potential solid,
liquid or gaseous pollutant which if released | ||||||
18 | without treatment, pretreatment,
modification or disposal | ||||||
19 | might be harmful, detrimental or offensive to human,
plant or | ||||||
20 | animal life, or to property. "Pollution control facilities" | ||||||
21 | shall not
include, however,
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22 | (1) any facility with the primary purpose of (i) | ||||||
23 | eliminating, containing,
preventing or reducing | ||||||
24 | radioactive contaminants or energy, or (ii) treating
waste | ||||||
25 | water produced by the nuclear generation of electric power,
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1 | (2) any large diameter pipes or piping systems used to | ||||||
2 | remove and disperse
heat from water involved in the nuclear | ||||||
3 | generation of electric power,
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4 | (3) any facility operated by any person other than a | ||||||
5 | unit of government,
whether within or outside of the | ||||||
6 | territorial boundaries of a unit of local
government, for | ||||||
7 | sewage disposal or treatment, or
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8 | (4) land underlying a cooling pond , .
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9 | (5) wind turbines, or | ||||||
10 | (6) ethanol producing facilities, except that systems, | ||||||
11 | methods, construction, devices, or appliances appurtenant | ||||||
12 | to those ethanol producing facilities may be considered | ||||||
13 | pollution control facilities for the purposes of this Act. | ||||||
14 | (Source: P.A. 83-883; 88-455.)
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15 | (35 ILCS 200/11-15)
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16 | Sec. 11-15. Method of valuation for pollution control | ||||||
17 | facilities. To
determine 33 1/3% of the fair cash value of any | ||||||
18 | certified pollution control
facilities in assessing those | ||||||
19 | facilities, the Department shall , where reasonable, consider: | ||||||
20 | (1) take into
consideration the actual or probable net earnings | ||||||
21 | attributable to the
facilities in question, capitalized on the | ||||||
22 | basis of their productive earning
value to their owner; (2) the | ||||||
23 | probable net value which could be realized by their
owner if | ||||||
24 | the facilities were removed and sold at a fair, voluntary sale, | ||||||
25 | giving
due account to the expense of removal and condition of |
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1 | the particular
facilities in question; or (3) such and other | ||||||
2 | information as the Department may , consistent with principles | ||||||
3 | set forth in this Section, believe to have a bearing on the | ||||||
4 | fair cash value of the facilities to their owner consider as
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5 | bearing on the fair cash value of the facilities to their | ||||||
6 | owner, consistent
with the principles set forth in this | ||||||
7 | Section . For the purposes of this Code,
earnings shall be | ||||||
8 | attributed to a pollution control facility only to the extent
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9 | that its operation results in the production of a commercially | ||||||
10 | saleable
by-product , or increases the production of the | ||||||
11 | products or services otherwise sold by the owner of the | ||||||
12 | facility, or reduces the production costs of the
products or | ||||||
13 | services otherwise sold by the owner of such facility.
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14 | (Source: P.A. 83-121; 88-455.)
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15 | (35 ILCS 200/11-25)
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16 | Sec. 11-25. Certification procedure. Application for a | ||||||
17 | pollution control
facility certificate shall be filed with the | ||||||
18 | Pollution Control Board in a
manner and form prescribed in | ||||||
19 | regulations issued by that board. The
application shall contain | ||||||
20 | appropriate and available descriptive information
concerning | ||||||
21 | anything claimed to be entitled in whole or in part to tax | ||||||
22 | treatment
as a pollution control facility. If it is found that | ||||||
23 | the claimed facility or
relevant portion thereof is a pollution | ||||||
24 | control facility as defined in Section
11-10, the Pollution | ||||||
25 | Control Board, acting through its Chairman or his or her
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1 | specifically authorized delegate, shall enter a finding and | ||||||
2 | issue a certificate
to that effect. The certificate shall | ||||||
3 | require tax treatment as a pollution
control facility, but only | ||||||
4 | for the portion certified if only a portion is
certified. The | ||||||
5 | effective date of a certificate shall be January 1 of the year | ||||||
6 | in which the certificate is issued the date of application
for | ||||||
7 | the certificate or the date of the construction of the | ||||||
8 | facility, which ever
is later .
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9 | (Source: P.A. 76-2451; 88-455.)".
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