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92_HB5629
LRB9213170SMdv
1 AN ACT concerning taxes.
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 Section 15-45 as follows:
6 (35 ILCS 200/15-45)
7 Sec. 15-45. Cemetery purposes. All property used
8 exclusively for cemetery purposes is exempt. Property used
9 exclusively for cemetery purposes includes all real property
10 of a cemetery, including grounds and improvements such as
11 offices, maintenance buildings, mausoleums, and other
12 structures in which human or cremated remains are buried,
13 interred, entombed, or inurned and real property that is used
14 exclusively in the establishment, operation, administration,
15 preservation, security, repair, or maintenance of the
16 cemetery. Burial purposes. All property used exclusively as
17 graveyards or grounds for burying the dead is exempt.
18 (Source: Laws 1959, p. 1549, 1554, 2219, and 2224; P.A.
19 88-455.)
20 Section 95. The State Mandates Act is amended by adding
21 Section 8.26 as follows:
22 (30 ILCS 805/8.26 new)
23 Sec. 8.26. Exempt mandate. Notwithstanding Sections 6
24 and 8 of this Act, no reimbursement by the State is required
25 for the implementation of any mandate created by this
26 amendatory Act of the 92nd General Assembly.
27 Section 99. Effective date. This Act takes effect upon
28 becoming law.