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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 11-145 and by adding Division 5 to Article 11 as |
6 | | follows:
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7 | | (35 ILCS 200/11-145)
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8 | | Sec. 11-145.
Method of valuation for qualifying water |
9 | | treatment
facilities. To determine 33 1/3% of the fair cash |
10 | | value of any qualifying
water treatment facility in assessing |
11 | | the facility, the Department shall take
into consideration the |
12 | | probable net value that could be realized by the owner
if the |
13 | | facility were removed and sold at a fair, voluntary sale, |
14 | | giving due
account to the expense of removal, site |
15 | | restoration, and transportation. The
net value shall be |
16 | | considered to be 33 1/3% of fair cash value. The valuation |
17 | | under this Section applies only to the qualifying water |
18 | | treatment facility itself and not to the land on which the |
19 | | facility is located.
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20 | | (Source: P.A. 92-278, eff. 1-1-02.)
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21 | | (35 ILCS 200/Art. 11 Div. 5 heading new) |
22 | | Division 5. Regional wastewater facilities |
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1 | | (35 ILCS 200/11-175 new) |
2 | | Sec. 11-175. Legislative findings. The General Assembly |
3 | | finds that it is the policy of the State to ensure and |
4 | | encourage the availability of means for the safe collection, |
5 | | treatment, and disposal of domestic, commercial, and |
6 | | industrial sewage and waste for our cities, villages, towns, |
7 | | and rural residents and that it has become increasingly |
8 | | difficult and cost prohibitive for smaller cities, towns, and |
9 | | villages to construct, maintain, or operate, to current |
10 | | standards, wastewater facilities. The General Assembly further |
11 | | finds that regional facilities capable of serving several |
12 | | cities, villages, towns, municipal joint sewage treatment |
13 | | agencies, municipal sewer commissions, sanitary districts, and |
14 | | rural wastewater companies offer a viable economic solution to |
15 | | this concern. For these reasons, the General Assembly declares |
16 | | it to be the policy of the State to encourage the construction |
17 | | and operation of regional wastewater facilities capable of |
18 | | providing for the safe collection, treatment, and disposal of |
19 | | domestic, commercial, and industrial sewage and waste for |
20 | | cities, villages, towns, municipal joint sewage treatment |
21 | | agencies, municipal sewer commissions, sanitary districts, and |
22 | | rural wastewater companies thereby relieving the burden on |
23 | | those entities and their citizens from constructing and |
24 | | maintaining their own individual wastewater facilities. |
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1 | | (35 ILCS 200/11-180 new) |
2 | | Sec. 11-180. Definitions. As used in this Division: |
3 | | "Department" means the Department of Revenue. |
4 | | "Municipal joint sewage treatment agency" means a |
5 | | municipal joint sewage treatment agency organized and existing |
6 | | under the Intergovernmental Cooperation Act. |
7 | | "Municipal sewer commission" means a sewer commission |
8 | | organized and existing under Division 136 of Article 11 |
9 | | Illinois Municipal Code. |
10 | | "Not-for-profit corporation" means an Illinois corporation |
11 | | organized and existing under the General Not For Profit |
12 | | Corporation Act of 1986 that is in good standing with the State |
13 | | and has been granted status as an exempt organization under |
14 | | Section 501(c) of the Internal Revenue Code or any successor |
15 | | or similar provision of the Internal Revenue Code. |
16 | | "Qualifying wastewater facility" means a wastewater |
17 | | facility that collects, treats, or disposes of domestic, |
18 | | commercial, and industrial sewage and waste on behalf of the |
19 | | corporation's members on a mutual or cooperative and |
20 | | not-for-profit basis and that is owned by a not-for-profit |
21 | | corporation whose members consist exclusively of one or more |
22 | | incorporated cities, villages, or towns of this State, |
23 | | municipal joint sewage treatment agencies, municipal sewer |
24 | | commissions, sanitary districts, or rural wastewater |
25 | | companies. |
26 | | "Rural wastewater company" means a not-for-profit |
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1 | | corporation whose primary purpose is to own, maintain, and |
2 | | operate a system for the collection, treatment, and disposal |
3 | | of sewage and industrial waste from residences, farms, or |
4 | | businesses exclusively in the State of Illinois and not |
5 | | otherwise served by any city, village, town, municipal joint |
6 | | sewage treatment agency, municipal sewer commission, or |
7 | | sanitary district. |
8 | | "Sanitary district" means a sanitary district organized |
9 | | and existing under the Sanitary District Act of 1907. |
10 | | "Wastewater facility" means a plant or facility whose |
11 | | primary function is to collect, treat, or dispose of domestic, |
12 | | commercial, and industrial sewage and waste, together with all |
13 | | other real and personal property reasonably necessary to |
14 | | collect, treat, or dispose of the sewage and waste. |
15 | | (35 ILCS 200/11-185 new) |
16 | | Sec. 11-185. Valuation of qualifying wastewater |
17 | | facilities. For purposes of computing the assessed valuation, |
18 | | qualifying wastewater facilities shall be valued at 33 1/3% of |
19 | | the fair cash value of the facility. To determine 33 1/3% of |
20 | | the fair cash value of a qualifying wastewater facility, the |
21 | | Department shall take into consideration the probable net |
22 | | value that could be realized by the owner if the facility were |
23 | | removed and sold at a fair, voluntary sale, giving due account |
24 | | to the expenses incurred for removal, site restoration, and |
25 | | transportation. The valuation under this Section applies only |
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1 | | to the qualifying wastewater facility itself and not to the |
2 | | land on which the facility is located. |
3 | | (35 ILCS 200/11-190 new) |
4 | | Sec. 11-190. Exclusion of for-profit wastewater |
5 | | facilities. This Division does not apply to a wastewater |
6 | | facility that collects, treats, or disposes of domestic, |
7 | | commercial, and industrial sewage and waste for profit. |
8 | | (35 ILCS 200/11-195 new) |
9 | | Sec. 11-195. Assessment authority. For assessment |
10 | | purposes, a qualifying wastewater facility shall provide proof |
11 | | of a valid facility number issued by the Illinois |
12 | | Environmental Protection Agency and shall be assessed by the |
13 | | Department. |
14 | | (35 ILCS 200/11-200 new) |
15 | | Sec. 11-200. Application procedure; assessment by the |
16 | | Department. Applications for assessment as a qualifying |
17 | | wastewater facility shall be filed with the Department in the |
18 | | manner and form prescribed by the Department. The application |
19 | | shall contain appropriate documentation that the applicant has |
20 | | been issued a valid facility number by the Illinois |
21 | | Environmental Protection Agency and is entitled to tax |
22 | | treatment under this Division. The effective date of an |
23 | | assessment shall be on the January 1 preceding the date of |
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1 | | approval by the Department or preceding the date construction |
2 | | or installation of the facility commences, whichever is later. |
3 | | (35 ILCS 200/11-205 new) |
4 | | Sec. 11-205. Procedures for assessment; judicial review. |
5 | | Proceedings for assessment or reassessment of property |
6 | | certified to be a qualifying wastewater facility shall be |
7 | | conducted in accordance with procedural rules adopted by the |
8 | | Department and in conformity with this Code. |
9 | | Any applicant or holder aggrieved by the issuance, refusal |
10 | | to issue, denial, revocation, modification, or restriction of |
11 | | an assessment as a qualifying wastewater facility may appeal |
12 | | the final administrative decision of the Department of Revenue |
13 | | under the Administrative Review Law. |
14 | | (35 ILCS 200/11-210 new) |
15 | | Sec. 11-210. Rulemaking. The Department may adopt rules |
16 | | for the implementation of this Division.
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17 | | Section 99. Effective date. This Act takes effect upon |
18 | | becoming law. |