State of Illinois
92nd General Assembly
Legislation

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[ Introduced ][ Engrossed ][ House Amendment 001 ]

92_SB1932enr

 
SB1932 Enrolled                                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 cemetery grounds
10    and improvements  such  as  offices,  maintenance  buildings,
11    mausoleums,  and  other structures in which human or cremated
12    remains are buried, interred, entombed, or inurned  and  real
13    property  that  is  used  exclusively  in  the establishment,
14    operation, administration, preservation, security, repair, or
15    maintenance of the cemetery. Burial  purposes.  All  property
16    used  exclusively  as  graveyards  or grounds for burying the
17    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
 
SB1932 Enrolled            -2-                 LRB9213170SMdv
 1    becoming law.

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