Full Text of HB2484 101st General Assembly
HB2484ham001 101ST GENERAL ASSEMBLY | Rep. Dave Severin Filed: 3/20/2019
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| 1 | | AMENDMENT TO HOUSE BILL 2484
| 2 | | AMENDMENT NO. ______. Amend House Bill 2484 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 11-25, 11-155, 11-160, 11-165, 17-20, and 17-40 as | 6 | | follows:
| 7 | | (35 ILCS 200/11-25)
| 8 | | Sec. 11-25. Certification procedure. Application for a | 9 | | pollution control
facility certificate shall be filed with the | 10 | | Pollution Control Board in a
manner and form prescribed in | 11 | | regulations issued by that board. The
application shall contain | 12 | | appropriate and available descriptive information
concerning | 13 | | anything claimed to be entitled in whole or in part to tax | 14 | | treatment
as a pollution control facility. If it is found that | 15 | | the claimed facility or
relevant portion thereof is a pollution | 16 | | control facility as defined in Section
11-10, the Pollution |
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| 1 | | Control Board, acting through its Chairman or his or her
| 2 | | specifically authorized delegate, shall enter a finding and | 3 | | issue a certificate
to that effect. The certificate shall | 4 | | require tax treatment as a pollution
control facility, but only | 5 | | for the portion certified if only a portion is
certified. The | 6 | | effective date of a certificate shall be the date of | 7 | | recommendation by the Illinois Environmental Protection Agency | 8 | | to the Illinois Pollution Control Board application
for the | 9 | | certificate or the date of the construction of the facility, | 10 | | whichever
is later.
| 11 | | (Source: P.A. 100-201, eff. 8-18-17.)
| 12 | | (35 ILCS 200/11-155)
| 13 | | Sec. 11-155. Certification and assessment authority. For | 14 | | assessment tax purposes, a
qualifying water treatment facility | 15 | | shall be certified as such by the Director
of Natural Resources | 16 | | and shall be assessed by the Department
of Revenue. If an | 17 | | application is approved and a certification is issued following | 18 | | the procedure contained in Section 11-160, the property shall | 19 | | be assessed as a qualifying water treatment facility by the | 20 | | Department of Revenue.
| 21 | | (Source: P.A. 92-278, eff. 1-1-02.)
| 22 | | (35 ILCS 200/11-160)
| 23 | | Sec. 11-160. Approval procedure. Application for approval | 24 | | as a qualifying
water treatment facility shall be filed with |
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| 1 | | the Department of Revenue Natural
Resources in the manner and | 2 | | form prescribed by the Department of Revenue Director of | 3 | | National
Resources . The application shall contain appropriate | 4 | | and available descriptive
information concerning anything | 5 | | claimed to be entitled to assessment tax treatment as
defined | 6 | | in this Division 4. If it is found that the facility meets the
| 7 | | definition, the Director of Revenue Natural Resources , or his | 8 | | or her
duly authorized designee, shall enter a finding and | 9 | | issue a certificate that
requires assessment tax treatment as a | 10 | | qualifying water treatment facility. The effective
date of a | 11 | | certificate shall be on January 1 preceding the date of | 12 | | certification
or preceding the date construction or | 13 | | installation of the facility commences,
whichever is later.
| 14 | | (Source: P.A. 92-278, eff. 1-1-02.)
| 15 | | (35 ILCS 200/11-165)
| 16 | | Sec. 11-165. Judicial review; qualifying water treatment | 17 | | facilities. Any
applicant or holder aggrieved by the issuance, | 18 | | refusal to issue, denial,
revocation, modification, or | 19 | | restriction of a qualifying water treatment
facility | 20 | | certificate may appeal the finding and order of the Department | 21 | | of
Revenue (or the Department of Natural Resources , if | 22 | | applicable) under the Administrative Review Law.
| 23 | | (Source: P.A. 92-278, eff. 1-1-02.)
| 24 | | (35 ILCS 200/17-20)
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| 1 | | Sec. 17-20. Hearing on tentative equalization factor. The | 2 | | Department
shall, after publishing its tentative equalization | 3 | | factor and giving notice
of hearing to the public in a | 4 | | newspaper of general circulation in the county and on the | 5 | | Department's official website ,
hold a hearing on its estimate | 6 | | not less than 10 days nor more than 30 days from
the date of the | 7 | | publication. The notice shall state the date and time of the
| 8 | | hearing, which shall be held in either Chicago or Springfield, | 9 | | the basis for
the estimate of the Department, and further | 10 | | information as the Department may
prescribe. The Department | 11 | | shall, after giving a hearing to all interested
parties and | 12 | | opportunity for submitting testimony and evidence in support of | 13 | | or
adverse to the estimate as the Department considers | 14 | | requisite, either confirm
or revise the estimate so as to | 15 | | correctly represent the considered judgment of
the Department | 16 | | respecting the estimated percentage to be added to or deducted
| 17 | | from the aggregate assessment of all locally assessed property | 18 | | in the county
except property assessed under Sections 10-110 | 19 | | through 10-140 or 10-170 through
10-200. Within 30 days after | 20 | | the conclusion of the hearing the Department
shall mail to the | 21 | | County Clerk, by certified mail, its determination with
respect | 22 | | to such estimated percentage to be added to or deducted from | 23 | | the
aggregate assessment.
| 24 | | (Source: P.A. 91-555, eff. 1-1-00.)
| 25 | | (35 ILCS 200/17-40)
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| 1 | | Sec. 17-40. Publication of final equalization factor. The | 2 | | Department
shall publish in each county and on the Department's | 3 | | official website the percentage and equalization factor | 4 | | certified
to each county clerk under Section 17-30. If the | 5 | | percentage differs from the
percentage derived from the initial | 6 | | estimate certified under Section 17-15, a
statement as to the | 7 | | basis for the final percentage shall also be published.
The | 8 | | Department shall provide the statement to any member of the | 9 | | public upon
request.
| 10 | | (Source: P.A. 79-703; 88-455.)".
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