Full Text of SB2345 98th General Assembly
SB2345eng 98TH GENERAL ASSEMBLY |
| | SB2345 Engrossed | | LRB098 08392 HLH 38497 b |
|
| 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 changing | 5 | | Sections 9-45, 11-10, 11-15, and 11-25 as follows:
| 6 | | (35 ILCS 200/9-45)
| 7 | | Sec. 9-45. Property index number system. The county clerk | 8 | | in counties of
3,000,000 or more inhabitants and, subject to | 9 | | the approval of the county board,
the chief county assessment | 10 | | officer or recorder, in counties of less than
3,000,000 | 11 | | inhabitants, may establish a property index number system under | 12 | | which
property may be listed for purposes of assessment, | 13 | | collection of taxes or
automation of the office of the | 14 | | recorder. The system may be adopted in addition
to, or instead | 15 | | of, the method of listing by legal description as provided in
| 16 | | Section 9-40. The system shall describe property by township, | 17 | | section,
block, and parcel or lot, and may cross-reference the | 18 | | street or post office
address, if any, and street code number, | 19 | | if any. The county clerk, county
treasurer, chief county | 20 | | assessment officer or recorder may establish and
maintain cross | 21 | | indexes of numbers assigned under the system with the complete
| 22 | | legal description of the properties to which the numbers | 23 | | relate. Index numbers
shall be assigned by the county clerk in |
| | | SB2345 Engrossed | - 2 - | LRB098 08392 HLH 38497 b |
|
| 1 | | counties of 3,000,000 or more
inhabitants, and, at the | 2 | | direction of the county board in counties with less
than | 3 | | 3,000,000 inhabitants, shall be assigned by the chief county | 4 | | assessment
officer or recorder. Tax maps of the county clerk, | 5 | | county treasurer or chief
county assessment officer shall carry | 6 | | those numbers. The indexes shall be open
to public inspection | 7 | | and be made available to the public. Any property index
number | 8 | | system established prior to the effective date of this Code | 9 | | shall remain
valid. However, in counties with less than | 10 | | 3,000,000 inhabitants, the system
may be transferred to another | 11 | | authority upon the approval of the county board.
| 12 | | Any real property used for a power generating or automotive | 13 | | manufacturing
facility located within a county of less than | 14 | | 1,000,000 inhabitants, as to
which litigation with respect to | 15 | | its assessed valuation is pending or was
pending as of January | 16 | | 1, 1993, may be the subject of a real
property tax assessment | 17 | | settlement agreement among the taxpayer and taxing
districts in | 18 | | which it is situated. In addition, any real property that is | 19 | | (i) used for natural gas extraction and fractionation or olefin | 20 | | and polymer manufacturing and (ii) located within a county of | 21 | | less than 1,000,000 inhabitants may be the subject of a real
| 22 | | property tax assessment settlement agreement among the | 23 | | taxpayer and taxing
districts in which the property is situated | 24 | | if litigation is or was pending as to its assessed valuation as | 25 | | of January 1, 2003 or thereafter. In addition, any real | 26 | | property that is used for refining crude oil located in a |
| | | SB2345 Engrossed | - 3 - | LRB098 08392 HLH 38497 b |
|
| 1 | | county of less than 1,000,000 inhabitants, as to which | 2 | | litigation with respect to its assessed valuation is pending or | 3 | | was pending as of January 1, 2011, may be the subject of a real | 4 | | property tax assessment settlement agreement among the | 5 | | taxpayer and taxing districts in which it is situated. Other | 6 | | appropriate authorities, which
may include county and State | 7 | | boards or officials, may also be parties to
such agreements. | 8 | | Such agreements may include the assessment of the
facility or | 9 | | property for any years in dispute as well as for up to 10 years | 10 | | in the future.
Such agreements may provide for the settlement | 11 | | of issues relating to the
assessed value of the facility and | 12 | | may provide for related payments,
refunds, claims, credits | 13 | | against taxes and liabilities in respect to past
and future | 14 | | taxes of taxing districts, including any fund created under
| 15 | | Section 20-35 of this Act, all implementing the settlement
| 16 | | agreement. Any such agreement may provide that parties thereto | 17 | | agree not to
challenge assessments as provided in the | 18 | | agreement. An agreement entered
into on or after January 1, | 19 | | 1993 may provide for the classification of property
that is the | 20 | | subject of the agreement as real or personal during the term of | 21 | | the
agreement and thereafter. It may also provide that taxing
| 22 | | districts agree to reimburse the taxpayer for amounts paid by | 23 | | the taxpayer
in respect to taxes for the real property which is | 24 | | the subject of the
agreement to the extent levied by those | 25 | | respective districts, over and
above amounts which would be due | 26 | | if the facility were to be assessed as
provided in the |
| | | SB2345 Engrossed | - 4 - | LRB098 08392 HLH 38497 b |
|
| 1 | | agreement. Such reimbursement may be provided in the
agreement | 2 | | to be made by credit against taxes of the taxpayer. No credits
| 3 | | shall be applied against taxes levied with respect to debt | 4 | | service or lease
payments of a taxing district. No referendum | 5 | | approval or appropriation
shall be required for such an | 6 | | agreement or such credits and any such
obligation shall not | 7 | | constitute indebtedness of the taxing district for
purposes of | 8 | | any statutory limitation. The county collector shall treat
| 9 | | credited amounts as if they had been received by the collector | 10 | | as taxes
paid by the taxpayer and as if remitted to the | 11 | | district. A county
treasurer who is a party to such an | 12 | | agreement may agree to hold amounts
paid in escrow as provided | 13 | | in the agreement for possible use for paying
taxes until | 14 | | conditions of the agreement are met and then to apply these
| 15 | | amounts as provided in the agreement. No such settlement | 16 | | agreement shall
be effective unless it shall have been approved | 17 | | by the court in which such
litigation is pending. Any such | 18 | | agreement which has been entered into
prior to adoption of this | 19 | | amendatory Act of 1988 and which is contingent
upon enactment | 20 | | of authorizing legislation shall be binding and enforceable.
| 21 | | (Source: P.A. 96-609, eff. 8-24-09.)
| 22 | | (35 ILCS 200/11-10)
| 23 | | Sec. 11-10. Definition of pollution control facilities. | 24 | | "Pollution control
facilities" means any system, method, | 25 | | construction, device or appliance
appurtenant thereto, or any |
| | | SB2345 Engrossed | - 5 - | LRB098 08392 HLH 38497 b |
|
| 1 | | portion of any building or equipment, that is
designed, | 2 | | constructed, installed or operated for the primary purpose of:
| 3 | | (a) eliminating, preventing, or reducing air or water | 4 | | pollution, as the
terms "air pollution" and "water pollution" | 5 | | are defined in the Environmental
Protection Act , in compliance | 6 | | with federal or State requirements enacted or promulgated to | 7 | | eliminate, prevent, or reduce air pollution or water pollution ; | 8 | | or
| 9 | | (b) treating, pretreating, modifying or disposing of any | 10 | | potential solid,
liquid or gaseous pollutant which if released | 11 | | without treatment, pretreatment,
modification or disposal | 12 | | might be harmful, detrimental or offensive to human,
plant or | 13 | | animal life, or to property. "Pollution control facilities" | 14 | | shall not
include, however,
| 15 | | (1) any facility with the primary purpose of (i) | 16 | | eliminating, containing,
preventing or reducing | 17 | | radioactive contaminants or energy, or (ii) treating
waste | 18 | | water produced by the nuclear generation of electric power,
| 19 | | (2) any large diameter pipes or piping systems used to | 20 | | remove and disperse
heat from water involved in the nuclear | 21 | | generation of electric power,
| 22 | | (3) any facility operated by any person other than a | 23 | | unit of government,
whether within or outside of the | 24 | | territorial boundaries of a unit of local
government, for | 25 | | sewage disposal or treatment, or
| 26 | | (4) land underlying a cooling pond , .
|
| | | SB2345 Engrossed | - 6 - | LRB098 08392 HLH 38497 b |
|
| 1 | | (5) wind turbines, or | 2 | | (6) ethanol producing facilities, except that systems, | 3 | | methods, construction, devices, or appliances appurtenant | 4 | | to those ethanol producing facilities may be considered | 5 | | pollution control facilities for the purposes of this Act. | 6 | | (Source: P.A. 83-883; 88-455.)
| 7 | | (35 ILCS 200/11-15)
| 8 | | Sec. 11-15. Method of valuation for pollution control | 9 | | facilities. To
determine 33 1/3% of the fair cash value of any | 10 | | certified pollution control
facilities in assessing those | 11 | | facilities, the Department shall , where reasonable, consider: | 12 | | (1) take into
consideration the actual or probable net earnings | 13 | | attributable to the
facilities in question, capitalized on the | 14 | | basis of their productive earning
value to their owner; (2) the | 15 | | probable net value which could be realized by their
owner if | 16 | | the facilities were removed and sold at a fair, voluntary sale, | 17 | | giving
due account to the expense of removal and condition of | 18 | | the particular
facilities in question; or (3) such and other | 19 | | information as the Department may , consistent with principles | 20 | | set forth in this Section, believe to have a bearing on the | 21 | | fair cash value of the facilities to their owner consider as
| 22 | | bearing on the fair cash value of the facilities to their | 23 | | owner, consistent
with the principles set forth in this | 24 | | Section . For the purposes of this Code,
earnings shall be | 25 | | attributed to a pollution control facility only to the extent
|
| | | SB2345 Engrossed | - 7 - | LRB098 08392 HLH 38497 b |
|
| 1 | | that its operation results in the production of a commercially | 2 | | saleable
by-product , or increases the production of the | 3 | | products or services otherwise sold by the owner of the | 4 | | facility, or reduces the production costs of the
products or | 5 | | services otherwise sold by the owner of such facility.
| 6 | | (Source: P.A. 83-121; 88-455.)
| 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 | 17 | | Control Board, acting through its Chairman or his or her
| 18 | | specifically authorized delegate, shall enter a finding and | 19 | | issue a certificate
to that effect. The certificate shall | 20 | | require tax treatment as a pollution
control facility, but only | 21 | | for the portion certified if only a portion is
certified. The | 22 | | effective date of a certificate shall be January 1 of the year | 23 | | in which the certificate is issued the date of application
for | 24 | | the certificate or the date of the construction of the | 25 | | facility, which ever
is later .
|
| | | SB2345 Engrossed | - 8 - | LRB098 08392 HLH 38497 b |
|
| 1 | | (Source: P.A. 76-2451; 88-455.)
|
|