SB2513 Engrossed LRB094 18816 BDD 54226 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Property Tax Code is amended by changing
5 Section 10-152 as follows:
 
6     (35 ILCS 200/10-152)
7     (Section scheduled to be repealed on December 31, 2006)
8     Sec. 10-152. Vegetative filter strip assessment.
9     (a) In counties with less than 3,000,000 inhabitants, any
10 land (i) that is located between a farm field and an area to be
11 protected, including but not limited to surface water, a
12 stream, a river, or a sinkhole and (ii) that meets the
13 requirements of subsection (b) of this Section shall be
14 considered a "vegetative filter strip" and valued at 1/6th of
15 its productivity index equalized assessed value as cropland. In
16 counties with 3,000,000 or more inhabitants, the land shall be
17 valued at the lesser of either (i) 16% of the fair cash value
18 of the farmland estimated at the price it would bring at a
19 fair, voluntary sale for use by the buyer as a farm as defined
20 in Section 1-60 or (ii) 90% of the 1983 average equalized
21 assessed value per acre certified by the Department of Revenue.
22     (b) Vegetative filter strips shall meet the standards and
23 specifications set forth in the Natural Resources Conservation
24 Service Technical Guide and shall contain vegetation that (i)
25 has a dense top growth; (ii) forms a uniform ground cover;
26 (iii) has a heavy fibrous root system; and (iv) tolerates
27 pesticides used in the farm field.
28     (c) The county's soil and water conservation district shall
29 assist the taxpayer in completing a uniform certified document
30 as prescribed by the Department of Revenue in cooperation with
31 the Association of Illinois Soil and Water Conservation
32 Districts that certifies (i) that the property meets the

 

 

SB2513 Engrossed - 2 - LRB094 18816 BDD 54226 b

1 requirements established under this Section for vegetative
2 filter strips and (ii) the acreage or square footage of
3 property that qualifies for assessment as a vegetative filter
4 strip. The document shall be filed by the applicant with the
5 Chief County Assessment Officer. The Chief County Assessment
6 Officer shall promulgate rules concerning the filing of the
7 document. The soil and water conservation district shall create
8 a conservation plan for the creation of the filter strip. The
9 plan shall be kept on file in the soil and water conservation
10 district office. Nothing in this Section shall be construed to
11 require any taxpayer to have vegetative filter strips.
12     (d) A joint report by the Department of Agriculture and the
13 Department of Natural Resources concerning the effect and
14 impact of vegetative filter strip assessment shall be submitted
15 to the General Assembly by March 1, 2006.
16     (e) This Section is repealed on December 31, 2016 2006.
17 (Source: P.A. 89-606, eff. 1-1-97; 90-552, eff. 12-12-97.)
 
18     Section 99. Effective date. This Act takes effect upon
19 becoming law.