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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 adding | |||||||||||||||||||||||||||||||||||
5 | Division 5 to Article 11 as follows: | |||||||||||||||||||||||||||||||||||
6 | (35 ILCS 200/Art. 11 Div. 5 heading new) | |||||||||||||||||||||||||||||||||||
7 | Division 5. Regional wastewater facilities | |||||||||||||||||||||||||||||||||||
8 | (35 ILCS 200/11-175 new) | |||||||||||||||||||||||||||||||||||
9 | Sec. 11-175. Legislative findings. The General Assembly | |||||||||||||||||||||||||||||||||||
10 | finds that it is the policy of the State to ensure and | |||||||||||||||||||||||||||||||||||
11 | encourage the availability of means for the safe collection, | |||||||||||||||||||||||||||||||||||
12 | treatment, and disposal of domestic, commercial, and | |||||||||||||||||||||||||||||||||||
13 | industrial sewage and waste for our cities, villages, towns, | |||||||||||||||||||||||||||||||||||
14 | and rural residents and that it has become increasingly | |||||||||||||||||||||||||||||||||||
15 | difficult and cost prohibitive for smaller cities, towns, and | |||||||||||||||||||||||||||||||||||
16 | villages to construct, maintain, or operate, to current | |||||||||||||||||||||||||||||||||||
17 | standards, wastewater facilities. The General Assembly further | |||||||||||||||||||||||||||||||||||
18 | finds that regional facilities capable of serving several | |||||||||||||||||||||||||||||||||||
19 | cities, villages, towns, municipal joint sewage treatment | |||||||||||||||||||||||||||||||||||
20 | agencies, municipal sewer commissions, sanitary districts, and | |||||||||||||||||||||||||||||||||||
21 | rural wastewater companies offer a viable economic solution to | |||||||||||||||||||||||||||||||||||
22 | this concern. For these reasons, the General Assembly declares |
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1 | it to be the policy of the State to encourage the construction | ||||||
2 | and operation of regional wastewater facilities capable of | ||||||
3 | providing for the safe collection, treatment, and disposal of | ||||||
4 | domestic, commercial, and industrial sewage and waste for | ||||||
5 | cities, villages, towns, municipal joint sewage treatment | ||||||
6 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
7 | rural wastewater companies thereby relieving the burden on | ||||||
8 | those entities and their citizens from constructing and | ||||||
9 | maintaining their own individual wastewater facilities. | ||||||
10 | (35 ILCS 200/11-180 new) | ||||||
11 | Sec. 11-180. Definitions. As used in this Division: | ||||||
12 | "Department" means the Department of Revenue. | ||||||
13 | "Municipal joint sewage treatment agency" means a | ||||||
14 | municipal joint sewage treatment agency organized and existing | ||||||
15 | under the Intergovernmental Cooperation Act. | ||||||
16 | "Municipal sewer commission" means a sewer commission | ||||||
17 | organized and existing under Division 136 of Article 11 | ||||||
18 | Illinois Municipal Code. | ||||||
19 | "Not for profit corporation" means an Illinois corporation | ||||||
20 | organized and existing under the General Not For Profit | ||||||
21 | Corporation Act of 1986 that is in good standing with the State | ||||||
22 | and has been granted status as an exempt organization under | ||||||
23 | Section 501(c) of the Internal Revenue Code or any successor | ||||||
24 | or similar provision of the Internal Revenue Code. | ||||||
25 | "Qualifying wastewater facility" means a wastewater |
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1 | facility that collects, treats, or disposes of domestic, | ||||||
2 | commercial, and industrial sewage and waste on behalf of the | ||||||
3 | corporation's members on a mutual or cooperative and not for | ||||||
4 | profit basis and that is owned by a not for profit corporation | ||||||
5 | whose members consist exclusively of one or more incorporated | ||||||
6 | cities, villages, or towns of this State, municipal joint | ||||||
7 | sewage treatment agencies, municipal sewer commissions, | ||||||
8 | sanitary districts, or rural wastewater companies. | ||||||
9 | "Rural wastewater company" means a not for profit | ||||||
10 | corporation whose primary purpose is to own, maintain, and | ||||||
11 | operate a system for the collection, treatment, and disposal | ||||||
12 | of sewage and industrial waste from residences, farms, or | ||||||
13 | businesses exclusively in the State of Illinois and not | ||||||
14 | otherwise served by any city, village, town, municipal joint | ||||||
15 | sewage treatment agency, municipal sewer commission, or | ||||||
16 | sanitary district. | ||||||
17 | "Sanitary district" means a sanitary district organized | ||||||
18 | and existing under the Sanitary District Act of 1907. | ||||||
19 | "Wastewater facility" means a plant or facility whose | ||||||
20 | primary function is to collect, treat, or dispose of domestic, | ||||||
21 | commercial, and industrial sewage and waste, together with all | ||||||
22 | other real and personal property reasonably necessary to | ||||||
23 | collect, treat, or dispose of the sewage and waste. | ||||||
24 | (35 ILCS 200/11-185 new) | ||||||
25 | Sec. 11-185. Valuation of qualifying wastewater |
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1 | facilities. For purposes of computing the assessed valuation, | ||||||
2 | qualifying wastewater facilities shall be valued at 33 1/3% of | ||||||
3 | the fair cash value of the facility. To determine 33 1/3% of | ||||||
4 | the fair cash value of a qualifying wastewater facility, the | ||||||
5 | Department shall take into consideration the probable net | ||||||
6 | value that could be realized by the owner if the facility were | ||||||
7 | removed and sold at a fair, voluntary sale, giving due account | ||||||
8 | to the expenses incurred for removal, site restoration, and | ||||||
9 | transportation. | ||||||
10 | (35 ILCS 200/11-190 new) | ||||||
11 | Sec. 11-190. Exclusion of for-profit wastewater | ||||||
12 | facilities. This Division does not apply to a wastewater | ||||||
13 | facility that collects, treats, or disposes of domestic, | ||||||
14 | commercial, and industrial sewage and waste for profit. | ||||||
15 | (35 ILCS 200/11-195 new) | ||||||
16 | Sec. 11-195. Assessment authority. For assessment | ||||||
17 | purposes, a qualifying wastewater facility shall provide proof | ||||||
18 | of a valid facility number issued by the Illinois | ||||||
19 | Environmental Protection Agency and shall be assessed by the | ||||||
20 | Department. | ||||||
21 | (35 ILCS 200/11-200 new) | ||||||
22 | Sec. 11-200. Application procedure; assessment by the | ||||||
23 | Department. Applications for assessment as a qualifying |
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1 | wastewater facility shall be filed with the Department in the | ||||||
2 | manner and form prescribed by the Department. The application | ||||||
3 | shall contain appropriate documentation that the applicant has | ||||||
4 | been issued a valid facility number by the Illinois | ||||||
5 | Environmental Protection Agency and is entitled to tax | ||||||
6 | treatment under this Division. The effective date of an | ||||||
7 | assessment shall be on the January 1 preceding the date of | ||||||
8 | approval by the Department or preceding the date construction | ||||||
9 | or installation of the facility commences, whichever is later. | ||||||
10 | (35 ILCS 200/11-205 new) | ||||||
11 | Sec. 11-205. Procedures for assessment; judicial review. | ||||||
12 | Proceedings for assessment or reassessment of property | ||||||
13 | certified to be a qualifying wastewater facility shall be | ||||||
14 | conducted in accordance with procedural rules adopted by the | ||||||
15 | Department and in conformity with this Code. | ||||||
16 | Any applicant or holder aggrieved by the issuance, refusal | ||||||
17 | to issue, denial, revocation, modification, or restriction of | ||||||
18 | an assessment as a qualifying water treatment facility may | ||||||
19 | appeal the final administrative decision of the Department of | ||||||
20 | Revenue under the Administrative Review Law. | ||||||
21 | (35 ILCS 200/11-210 new) | ||||||
22 | Sec. 11-210. Rulemaking. The Department shall adopt rules | ||||||
23 | for the implementation of this Division.
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24 | Section 99. Effective date. This Act takes effect upon |
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1 | becoming law.
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