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Sen. John M. Sullivan
Filed: 11/15/2016
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| 1 | | AMENDMENT TO HOUSE BILL 4645
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| 2 | | AMENDMENT NO. ______. Amend House Bill 4645 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 | | Section 10-152 as follows:
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| 6 | | (35 ILCS 200/10-152)
|
| 7 | | (Text of Section before amendment by P.A. 99-560)
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| 8 | | (Section scheduled to be repealed on December 31, 2016)
|
| 9 | | (P.A. 99-560 contained an extension of the internal |
| 10 | | repealer, but does not take effect until January 1, 2017) |
| 11 | | Sec. 10-152. Vegetative filter strip assessment.
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| 12 | | (a) In counties with less than 3,000,000 inhabitants, any |
| 13 | | land
(i) that is
located
between a farm field and an area to be |
| 14 | | protected, including but not limited to
surface water, a |
| 15 | | stream, a river, or a sinkhole and
(ii) that meets the |
| 16 | | requirements of
subsection (b) of this Section shall be |
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| 1 | | considered a "vegetative filter strip"
and valued at 1/6th of |
| 2 | | its productivity index equalized assessed value as
cropland. In |
| 3 | | counties with 3,000,000 or more inhabitants, the
land shall be |
| 4 | | valued at the lesser of either (i) 16% of the fair cash value |
| 5 | | of
the
farmland estimated at the price it would bring at a |
| 6 | | fair, voluntary sale for
use by the buyer as a farm as defined |
| 7 | | in Section 1-60 or (ii) 90% of the 1983
average equalized |
| 8 | | assessed value per acre certified by the Department of
Revenue.
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| 9 | | (b) Vegetative filter strips shall meet the standards and |
| 10 | | specifications
set forth in the Natural Resources Conservation |
| 11 | | Service Technical Guide and
shall contain
vegetation that (i) |
| 12 | | has a dense top growth; (ii) forms a uniform ground cover;
|
| 13 | | (iii) has a heavy fibrous root system; and (iv) tolerates |
| 14 | | pesticides used in
the
farm field.
|
| 15 | | (c) The county's soil and water conservation district
shall |
| 16 | | assist the taxpayer in completing
a uniform
certified document |
| 17 | | as prescribed by the Department of Revenue in cooperation
with |
| 18 | | the Association of Illinois Soil and Water Conservation |
| 19 | | Districts
that certifies (i)
that the property meets the |
| 20 | | requirements established under this Section for
vegetative |
| 21 | | filter strips and (ii) the acreage or square footage of |
| 22 | | property
that
qualifies for assessment as a vegetative filter |
| 23 | | strip.
The document shall be filed by the applicant with the |
| 24 | | Chief County Assessment
Officer. The Chief
County Assessment |
| 25 | | Officer shall promulgate rules concerning the filing of the
|
| 26 | | document.
The soil and water conservation district shall create
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| 1 | | a conservation plan for the creation of the filter strip.
The |
| 2 | | plan shall be kept on file in the soil and water
conservation |
| 3 | | district office. Nothing in this Section shall be construed to
|
| 4 | | require
any taxpayer to have vegetative filter strips.
|
| 5 | | (d) A joint report by the
Department of Agriculture and the |
| 6 | | Department of Natural Resources concerning
the effect and |
| 7 | | impact of vegetative filter strip assessment shall be submitted
|
| 8 | | to the General Assembly by March 1, 2006.
|
| 9 | | (e) This Section is repealed on December 31, 2026 2016.
|
| 10 | | (Source: P.A. 94-1002, eff. 7-3-06.)
|
| 11 | | (Text of Section after amendment by P.A. 99-560)
|
| 12 | | (Section scheduled to be repealed on December 31, 2016)
|
| 13 | | (P.A. 99-560 contained an extension of the internal |
| 14 | | repealer, but does not take effect until January 1, 2017) |
| 15 | | Sec. 10-152. Vegetative filter strip assessment.
|
| 16 | | (a) In counties with less than 3,000,000 inhabitants, any |
| 17 | | land
(i) that is
located
between a farm field and an area to be |
| 18 | | protected, including but not limited to
surface water, a |
| 19 | | stream, a river, or a sinkhole and
(ii) that meets the |
| 20 | | requirements of
subsection (b) of this Section shall be |
| 21 | | considered a "vegetative filter strip"
and valued at 1/6th of |
| 22 | | its productivity index equalized assessed value as
cropland. In |
| 23 | | counties with 3,000,000 or more inhabitants, the
land shall be |
| 24 | | valued at the lesser of either (i) 16% of the fair cash value |
| 25 | | of
the
farmland estimated at the price it would bring at a |
|
| | 09900HB4645sam001 | - 4 - | LRB099 16053 HLH 51579 a |
|
|
| 1 | | fair, voluntary sale for
use by the buyer as a farm as defined |
| 2 | | in Section 1-60 or (ii) 90% of the 1983
average equalized |
| 3 | | assessed value per acre certified by the Department of
Revenue.
|
| 4 | | (b) Vegetative filter strips shall meet the standards and |
| 5 | | specifications
set forth in the Natural Resources Conservation |
| 6 | | Service Technical Guide and
shall contain
vegetation that (i) |
| 7 | | has a dense top growth; (ii) forms a uniform ground cover;
|
| 8 | | (iii) has a heavy fibrous root system; and (iv) tolerates |
| 9 | | pesticides used in
the
farm field.
|
| 10 | | (c) The county's soil and water conservation district
shall |
| 11 | | assist the taxpayer in completing
a uniform
certified document |
| 12 | | as prescribed by the Department of Revenue in cooperation
with |
| 13 | | the Association of Illinois Soil and Water Conservation |
| 14 | | Districts
that certifies (i)
that the property meets the |
| 15 | | requirements established under this Section for
vegetative |
| 16 | | filter strips and (ii) the acreage or square footage of |
| 17 | | property
that
qualifies for assessment as a vegetative filter |
| 18 | | strip.
The document shall be filed by the applicant with the |
| 19 | | Chief County Assessment
Officer. The Chief
County Assessment |
| 20 | | Officer shall promulgate rules concerning the filing of the
|
| 21 | | document.
The soil and water conservation district shall create
|
| 22 | | a conservation plan for the creation of the filter strip.
The |
| 23 | | plan shall be kept on file in the soil and water
conservation |
| 24 | | district office. Nothing in this Section shall be construed to
|
| 25 | | require
any taxpayer to have vegetative filter strips.
|
| 26 | | (d) A joint report by the
Department of Agriculture and the |
|
| | 09900HB4645sam001 | - 5 - | LRB099 16053 HLH 51579 a |
|
|
| 1 | | Department of Natural Resources concerning
the effect and |
| 2 | | impact of vegetative filter strip assessment shall be submitted
|
| 3 | | to the General Assembly by March 1, 2006.
|
| 4 | | (e) This Section is repealed on December 31, 2026 2026.
|
| 5 | | (Source: P.A. 99-560, eff. 1-1-17.)
|
| 6 | | Section 99. Effective date. This Act takes effect upon |
| 7 | | becoming law.".
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