Full Text of SB2356 103rd General Assembly
SB2356 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB2356 Introduced 2/10/2023, by Sen. Steve McClure SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/Art. 11 Div. 5 heading new | | 35 ILCS 200/11-175 new | | 35 ILCS 200/11-180 new | | 35 ILCS 200/11-185 new | | 35 ILCS 200/11-190 new | | 35 ILCS 200/11-195 new | | 35 ILCS 200/11-200 new | | 35 ILCS 200/11-205 new | | 35 ILCS 200/11-210 new | |
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Amends the Property Tax Code. Provides that regional wastewater facilities shall be valued at 33 1/3% of the fair cash value of the facility, with consideration given to the probable net value that could be realized by the owner if the facility were removed and sold at a fair, voluntary sale, giving due account to the expense of removal, site restoration, and transportation. Effective immediately.
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| | A BILL FOR |
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| 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 adding | 5 | | Division 5 to Article 11 as follows: | 6 | | (35 ILCS 200/Art. 11 Div. 5 heading new) | 7 | | Division 5. Regional wastewater facilities | 8 | | (35 ILCS 200/11-175 new) | 9 | | Sec. 11-175. Legislative findings. The General Assembly | 10 | | finds that it is the policy of the State to ensure and | 11 | | encourage the availability of means for the safe collection, | 12 | | treatment, and disposal of domestic, commercial, and | 13 | | industrial sewage and waste for our cities, villages, towns, | 14 | | and rural residents and that it has become increasingly | 15 | | difficult and cost prohibitive for smaller cities, towns, and | 16 | | villages to construct, maintain, or operate, to current | 17 | | standards, wastewater facilities. The General Assembly further | 18 | | finds that regional facilities capable of serving several | 19 | | cities, villages, towns, municipal joint sewage treatment | 20 | | agencies, municipal sewer commissions, sanitary districts, and | 21 | | rural wastewater companies offer a viable economic solution to | 22 | | this concern. For these reasons, the General Assembly declares |
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| 1 | | it to be the policy of the State to encourage the construction | 2 | | and operation of regional wastewater facilities capable of | 3 | | providing for the safe collection, treatment, and disposal of | 4 | | domestic, commercial, and industrial sewage and waste for | 5 | | cities, villages, towns, municipal joint sewage treatment | 6 | | agencies, municipal sewer commissions, sanitary districts, and | 7 | | rural wastewater companies thereby relieving the burden on | 8 | | those entities and their citizens from constructing and | 9 | | maintaining their own individual wastewater facilities. | 10 | | (35 ILCS 200/11-180 new) | 11 | | Sec. 11-180. Definitions. As used in this Division: | 12 | | "Department" means the Department of Revenue. | 13 | | "Municipal joint sewage treatment agency" means a | 14 | | municipal joint sewage treatment agency organized and existing | 15 | | under the Intergovernmental Cooperation Act. | 16 | | "Municipal sewer commission" means a sewer commission | 17 | | organized and existing under Division 136 of Article 11 | 18 | | Illinois Municipal Code. | 19 | | "Not for profit corporation" means an Illinois corporation | 20 | | organized and existing under the General Not For Profit | 21 | | Corporation Act of 1986 that is in good standing with the State | 22 | | and has been granted status as an exempt organization under | 23 | | Section 501(c) of the Internal Revenue Code or any successor | 24 | | or similar provision of the Internal Revenue Code. | 25 | | "Qualifying wastewater facility" means a wastewater |
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| 1 | | facility that collects, treats, or disposes of domestic, | 2 | | commercial, and industrial sewage and waste on behalf of the | 3 | | corporation's members on a mutual or cooperative and not for | 4 | | profit basis and that is owned by a not for profit corporation | 5 | | whose members consist exclusively of one or more incorporated | 6 | | cities, villages, or towns of this State, municipal joint | 7 | | sewage treatment agencies, municipal sewer commissions, | 8 | | sanitary districts, or rural wastewater companies. | 9 | | "Rural wastewater company" means a not for profit | 10 | | corporation whose primary purpose is to own, maintain, and | 11 | | operate a system for the collection, treatment, and disposal | 12 | | of sewage and industrial waste from residences, farms, or | 13 | | businesses exclusively in the State of Illinois and not | 14 | | otherwise served by any city, village, town, municipal joint | 15 | | sewage treatment agency, municipal sewer commission, or | 16 | | sanitary district. | 17 | | "Sanitary district" means a sanitary district organized | 18 | | and existing under the Sanitary District Act of 1907. | 19 | | "Wastewater facility" means a plant or facility whose | 20 | | primary function is to collect, treat, or dispose of domestic, | 21 | | commercial, and industrial sewage and waste, together with all | 22 | | other real and personal property reasonably necessary to | 23 | | collect, treat, or dispose of the sewage and waste. | 24 | | (35 ILCS 200/11-185 new) | 25 | | Sec. 11-185. Valuation of qualifying wastewater |
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| 1 | | facilities. For purposes of computing the assessed valuation, | 2 | | qualifying wastewater facilities shall be valued at 33 1/3% of | 3 | | the fair cash value of the facility. To determine 33 1/3% of | 4 | | the fair cash value of a qualifying wastewater facility, the | 5 | | Department shall take into consideration the probable net | 6 | | value that could be realized by the owner if the facility were | 7 | | removed and sold at a fair, voluntary sale, giving due account | 8 | | to the expenses incurred for removal, site restoration, and | 9 | | transportation. | 10 | | (35 ILCS 200/11-190 new) | 11 | | Sec. 11-190. Exclusion of for-profit wastewater | 12 | | facilities. This Division does not apply to a wastewater | 13 | | facility that collects, treats, or disposes of domestic, | 14 | | commercial, and industrial sewage and waste for profit. | 15 | | (35 ILCS 200/11-195 new) | 16 | | Sec. 11-195. Assessment authority. For assessment | 17 | | purposes, a qualifying wastewater facility shall provide proof | 18 | | of a valid facility number issued by the Illinois | 19 | | Environmental Protection Agency and shall be assessed by the | 20 | | Department. | 21 | | (35 ILCS 200/11-200 new) | 22 | | Sec. 11-200. Application procedure; assessment by the | 23 | | Department. Applications for assessment as a qualifying |
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| 1 | | wastewater facility shall be filed with the Department in the | 2 | | manner and form prescribed by the Department. The application | 3 | | shall contain appropriate documentation that the applicant has | 4 | | been issued a valid facility number by the Illinois | 5 | | Environmental Protection Agency and is entitled to tax | 6 | | treatment under this Division. The effective date of an | 7 | | assessment shall be on the January 1 preceding the date of | 8 | | approval by the Department or preceding the date construction | 9 | | or installation of the facility commences, whichever is later. | 10 | | (35 ILCS 200/11-205 new) | 11 | | Sec. 11-205. Procedures for assessment; judicial review. | 12 | | Proceedings for assessment or reassessment of property | 13 | | certified to be a qualifying wastewater facility shall be | 14 | | conducted in accordance with procedural rules adopted by the | 15 | | Department and in conformity with this Code. | 16 | | Any applicant or holder aggrieved by the issuance, refusal | 17 | | to issue, denial, revocation, modification, or restriction of | 18 | | an assessment as a qualifying water treatment facility may | 19 | | appeal the final administrative decision of the Department of | 20 | | Revenue under the Administrative Review Law. | 21 | | (35 ILCS 200/11-210 new) | 22 | | Sec. 11-210. Rulemaking. The Department shall adopt rules | 23 | | for the implementation of this Division.
| 24 | | Section 99. Effective date. This Act takes effect upon |
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| 1 | | becoming law.
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