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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4014
Introduced 1/14/2004, by Roger L. Eddy SYNOPSIS AS INTRODUCED:
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35 ILCS 515/1 |
from Ch. 120, par. 1201 |
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Amends the Mobile Home Local Services Tax Act. Provides that "mobile home"
means a factory assembled structure designed for permanent habitation and
constructed to
permit its transport on wheels and placement on a temporary foundation at which
it is
intended to be a permanent habitation, provided that any such structure resting
in whole
or in part on a permanent foundation shall be taxed as real property (now,
provided that
any such structure resting in whole or in part on a permanent foundation, with
wheels,
tongue, and hitch removed, shall be taxed as real property). Effective January
1, 2005.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB4014 |
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LRB093 15388 SJM 40991 b |
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| AN ACT in relation to taxes.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Mobile Home Local Services Tax Act is |
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| amended by changing
Section 1 as follows:
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| (35 ILCS 515/1) (from Ch. 120, par. 1201)
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| Sec. 1. As used in this Act, "mobile home" means a factory |
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| assembled
structure designed for permanent habitation and so |
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| constructed as to permit its
transport on wheels, temporarily |
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| or permanently attached to its frame, from the
place of its |
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| construction to the location, or subsequent locations, and
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| placement on a temporary foundation, at which it is intended to |
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| be a permanent
habitation, and situated so as to permit the |
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| occupancy thereof as a dwelling
place for one or more persons, |
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| provided that any such structure resting in
whole on a |
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| permanent foundation, with wheels, tongue and hitch removed at
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time of registration provided for in Section 4 of this Act, |
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| shall not be
construed as a "mobile home", but shall be |
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| assessed and taxed as real property
as defined by Section 1-130 |
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| of the Property Tax Code. Mobile homes owned by a
corporation |
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| or partnership and on which personal property taxes are paid as
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| required under the Revenue Act of 1939 shall not be subject to |
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| this tax. Mobile
homes located on a dealer's lot for resale |
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| purposes or as an office shall not
be subject to this tax.
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| (Source: P.A. 88-670, eff. 12-2-94.)
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| Section 99. Effective date. This Act takes effect January |
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| 1, 2005. |
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