Full Text of SB0078 96th General Assembly
SB0078ham001 96TH GENERAL ASSEMBLY
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Revenue & Finance Committee
Adopted in House Comm. on May 28, 2009
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LRB096 04476 HLH 26754 a |
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| AMENDMENT TO SENATE BILL 78
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| AMENDMENT NO. ______. Amend Senate Bill 78 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Section 1-130 as follows:
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| (35 ILCS 200/1-130)
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| Sec. 1-130. Property; real property; real estate; land; | 8 |
| tract; lot. The land
itself, with all things contained therein, | 9 |
| and also all buildings, structures
and improvements, and other | 10 |
| permanent fixtures thereon, including all oil, gas,
coal and | 11 |
| other minerals in the land and the right to remove oil, gas and | 12 |
| other
minerals, excluding coal, from the land, and all rights | 13 |
| and privileges
belonging or pertaining thereto, except where | 14 |
| otherwise specified by this Code.
Included therein is any | 15 |
| mobile home as defined in the Mobile Home Local Services Tax | 16 |
| Act, vehicle , or similar portable structure used or so
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| constructed as to permit its use as a dwelling place, if the | 2 |
| structure is
resting in whole on a permanent foundation.
Not | 3 |
| included therein are low-income housing tax credits authorized | 4 |
| by
Section
42 of the Internal Revenue Code, 26 U.S.C. 42.
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| (Source: P.A. 91-502, eff. 8-13-99.)
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| Section 10. The Mobile Home Local Services Tax Act is | 7 |
| amended by changing Section 1 and by adding Section 2.3 as | 8 |
| 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 | 11 |
| factory-assembled, completely integrated factory assembled
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| structure designed for permanent habitation and so constructed | 13 |
| as to permit its
transport on wheels, temporarily or | 14 |
| permanently attached to its frame, from the
place of its | 15 |
| construction to the location, or subsequent locations, and
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| placement on a temporary foundation, at which it is placed on a | 17 |
| support system for use as intended to be a permanent
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| habitation, and designed and situated so as to permit its the | 19 |
| occupancy thereof as a dwelling
place for one or more persons, | 20 |
| and includes manufactured homes constructed after June 30, 1976 | 21 |
| in accordance with the federal National Manufactured Housing | 22 |
| Construction and Safety Standards Act of 1974, provided that | 23 |
| any such structure resting in
whole on a permanent foundation , | 24 |
| with wheels, tongue and hitch removed at the
time of |
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| registration provided for in Section 4 of this Act, shall not | 2 |
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construed as a "mobile home", but shall be assessed and | 3 |
| taxed as real property
as defined by Section 1-130 of the | 4 |
| Property Tax Code. Mobile homes owned by a
corporation or | 5 |
| 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 | 7 |
| this tax. Mobile
homes located on a dealer's lot for resale | 8 |
| 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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| (35 ILCS 515/2.3 new) | 11 |
| Sec. 2.3. Permanent foundation defined. As used in this | 12 |
| Act, a "permanent foundation" is a continuous perimeter | 13 |
| foundation composed of concrete, mortared concrete block, or | 14 |
| mortared brick that extends below the frost line to which a | 15 |
| mobile home is actually attached and secured and by which a | 16 |
| mobile home is actually anchored and supported. | 17 |
| Section 15. The Counties Code is amended by adding Section | 18 |
| 5-1131 as follows: | 19 |
| (55 ILCS 5/5-1131 new) | 20 |
| Sec. 5-1131. Mobile homes; permanent foundation. A county | 21 |
| may require, by ordinance, all mobile homes to rest in whole on | 22 |
| a permanent foundation. ".
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