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Public Act 103-0631 Public Act 0631 103RD GENERAL ASSEMBLY | Public Act 103-0631 | SB2859 Enrolled | LRB103 36419 HLH 66521 b |
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| 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. |
Effective Date: 7/1/2024
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