Public Act 103-0631
 
SB2859 EnrolledLRB103 36419 HLH 66521 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois, 
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing 
Section 11-145 and by adding Division 5 to Article 11 as 
follows:
 
    (35 ILCS 200/11-145)
    Sec. 11-145. Method of valuation for qualifying water 
treatment facilities. To determine 33 1/3% of the fair cash 
value of any qualifying water treatment facility in assessing 
the facility, the Department shall take into consideration 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. The net value shall be 
considered to be 33 1/3% of fair cash value. The valuation 
under this Section applies only to the qualifying water 
treatment facility itself and not to the land on which the 
facility is located. 
(Source: P.A. 92-278, eff. 1-1-02.)
 
    (35 ILCS 200/Art. 11 Div. 5 heading new)
Division 5.  Regional wastewater facilities

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