Illinois General Assembly - Full Text of SB2859
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Full Text of SB2859  103rd General Assembly



SB2859 EnrolledLRB103 36419 HLH 66521 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Section 11-145 and by adding Division 5 to Article 11 as
7    (35 ILCS 200/11-145)
8    Sec. 11-145. Method of valuation for qualifying water
9treatment facilities. To determine 33 1/3% of the fair cash
10value of any qualifying water treatment facility in assessing
11the facility, the Department shall take into consideration the
12probable net value that could be realized by the owner if the
13facility were removed and sold at a fair, voluntary sale,
14giving due account to the expense of removal, site
15restoration, and transportation. The net value shall be
16considered to be 33 1/3% of fair cash value. The valuation
17under this Section applies only to the qualifying water
18treatment facility itself and not to the land on which the
19facility is located.
20(Source: P.A. 92-278, eff. 1-1-02.)
21    (35 ILCS 200/Art. 11 Div. 5 heading new)
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
3finds that it is the policy of the State to ensure and
4encourage the availability of means for the safe collection,
5treatment, and disposal of domestic, commercial, and
6industrial sewage and waste for our cities, villages, towns,
7and rural residents and that it has become increasingly
8difficult and cost prohibitive for smaller cities, towns, and
9villages to construct, maintain, or operate, to current
10standards, wastewater facilities. The General Assembly further
11finds that regional facilities capable of serving several
12cities, villages, towns, municipal joint sewage treatment
13agencies, municipal sewer commissions, sanitary districts, and
14rural wastewater companies offer a viable economic solution to
15this concern. For these reasons, the General Assembly declares
16it to be the policy of the State to encourage the construction
17and operation of regional wastewater facilities capable of
18providing for the safe collection, treatment, and disposal of
19domestic, commercial, and industrial sewage and waste for
20cities, villages, towns, municipal joint sewage treatment
21agencies, municipal sewer commissions, sanitary districts, and
22rural wastewater companies thereby relieving the burden on
23those entities and their citizens from constructing and
24maintaining 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
5municipal joint sewage treatment agency organized and existing
6under the Intergovernmental Cooperation Act.
7    "Municipal sewer commission" means a sewer commission
8organized and existing under Division 136 of Article 11
9Illinois Municipal Code.
10    "Not-for-profit corporation" means an Illinois corporation
11organized and existing under the General Not For Profit
12Corporation Act of 1986 that is in good standing with the State
13and has been granted status as an exempt organization under
14Section 501(c) of the Internal Revenue Code or any successor
15or similar provision of the Internal Revenue Code.
16    "Qualifying wastewater facility" means a wastewater
17facility that collects, treats, or disposes of domestic,
18commercial, and industrial sewage and waste on behalf of the
19corporation's members on a mutual or cooperative and
20not-for-profit basis and that is owned by a not-for-profit
21corporation whose members consist exclusively of one or more
22incorporated cities, villages, or towns of this State,
23municipal joint sewage treatment agencies, municipal sewer
24commissions, sanitary districts, or rural wastewater
26    "Rural wastewater company" means a not-for-profit



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1corporation whose primary purpose is to own, maintain, and
2operate a system for the collection, treatment, and disposal
3of sewage and industrial waste from residences, farms, or
4businesses exclusively in the State of Illinois and not
5otherwise served by any city, village, town, municipal joint
6sewage treatment agency, municipal sewer commission, or
7sanitary district.
8    "Sanitary district" means a sanitary district organized
9and existing under the Sanitary District Act of 1907.
10    "Wastewater facility" means a plant or facility whose
11primary function is to collect, treat, or dispose of domestic,
12commercial, and industrial sewage and waste, together with all
13other real and personal property reasonably necessary to
14collect, treat, or dispose of the sewage and waste.
15    (35 ILCS 200/11-185 new)
16    Sec. 11-185. Valuation of qualifying wastewater
17facilities. For purposes of computing the assessed valuation,
18qualifying wastewater facilities shall be valued at 33 1/3% of
19the fair cash value of the facility. To determine 33 1/3% of
20the fair cash value of a qualifying wastewater facility, the
21Department shall take into consideration the probable net
22value that could be realized by the owner if the facility were
23removed and sold at a fair, voluntary sale, giving due account
24to the expenses incurred for removal, site restoration, and
25transportation. The valuation under this Section applies only



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1to the qualifying wastewater facility itself and not to the
2land on which the facility is located.
3    (35 ILCS 200/11-190 new)
4    Sec. 11-190. Exclusion of for-profit wastewater
5facilities. This Division does not apply to a wastewater
6facility that collects, treats, or disposes of domestic,
7commercial, and industrial sewage and waste for profit.
8    (35 ILCS 200/11-195 new)
9    Sec. 11-195. Assessment authority. For assessment
10purposes, a qualifying wastewater facility shall provide proof
11of a valid facility number issued by the Illinois
12Environmental Protection Agency and shall be assessed by the
14    (35 ILCS 200/11-200 new)
15    Sec. 11-200. Application procedure; assessment by the
16Department. Applications for assessment as a qualifying
17wastewater facility shall be filed with the Department in the
18manner and form prescribed by the Department. The application
19shall contain appropriate documentation that the applicant has
20been issued a valid facility number by the Illinois
21Environmental Protection Agency and is entitled to tax
22treatment under this Division. The effective date of an
23assessment shall be on the January 1 preceding the date of



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1approval by the Department or preceding the date construction
2or installation of the facility commences, whichever is later.
3    (35 ILCS 200/11-205 new)
4    Sec. 11-205. Procedures for assessment; judicial review.
5Proceedings for assessment or reassessment of property
6certified to be a qualifying wastewater facility shall be
7conducted in accordance with procedural rules adopted by the
8Department and in conformity with this Code.
9    Any applicant or holder aggrieved by the issuance, refusal
10to issue, denial, revocation, modification, or restriction of
11an assessment as a qualifying wastewater facility may appeal
12the final administrative decision of the Department of Revenue
13under the Administrative Review Law.
14    (35 ILCS 200/11-210 new)
15    Sec. 11-210. Rulemaking. The Department may adopt rules
16for the implementation of this Division.
17    Section 99. Effective date. This Act takes effect upon
18becoming law.