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| Public Act 099-0219 | ||||
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 3. The Property Tax Code is amended by changing | ||||
Section 9-195 as follows:
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(35 ILCS 200/9-195)
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Sec. 9-195. Leasing of exempt property.
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(a) Except as provided in Sections 15-35, 15-55, 15-60, | ||||
15-100,
15-103, 15-160, and 15-185,
when property which is | ||||
exempt from taxation is leased to another whose property
is not | ||||
exempt, and the leasing of which does not make the property | ||||
taxable,
the leasehold estate and the appurtenances shall be | ||||
listed as the property of
the lessee thereof, or his or her | ||||
assignee. Taxes on that property shall be
collected in the same | ||||
manner as on property that is not exempt, and the lessee
shall | ||||
be liable for those taxes. However, no tax lien shall attach to | ||||
the
exempt real estate. The changes made by this amendatory Act | ||||
of 1997 and by this
amendatory Act of the 91st General Assembly | ||||
are declaratory of existing law
and shall not be construed as a | ||||
new enactment. The changes made by Public Acts
88-221 and | ||||
88-420 that are incorporated into this Section by this | ||||
amendatory
Act of 1993 are declarative of existing law and are | ||||
not a new enactment.
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(b) The provisions of this Section regarding taxation of | ||
leasehold interests
in exempt property do not apply to any | ||
leasehold interest created pursuant to
any transaction | ||
described in subsection (e) of Section 15-35, subsection (c-5)
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of Section 15-60, subsection (b) of Section 15-100, Section | ||
15-103, Section 15-160, or
Section 15-185, or Section 6c of the | ||
Downstate Forest Preserve District Act.
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(Source: P.A. 97-1161, eff. 6-1-13.)
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Section 5. The Downstate Forest Preserve District Act is | ||
amended by changing Section 6c as follows:
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(70 ILCS 805/6c) (from Ch. 96 1/2, par. 6311.1)
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Sec. 6c.
The board of any forest preserve district situated | ||
in a
county with a population over 600,000 may sell or lease as | ||
lessor to any
person any golf course clubhouse and adjacent | ||
land up to 15 acres in
size when such clubhouse is one of two | ||
clubhouses serving two
contiguous golf courses owned and | ||
operated by the forest preserve district,
and may enter into a | ||
lease or agreement with any person with respect to
such | ||
property whereby all or part of the payments previously made | ||
pursuant
to the lease or agreement are deducted from the | ||
purchase price. However,
no part of the golf course or any | ||
other grounds in excess of 15 acres
may be included in any such | ||
lease or sale.
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In addition to any other power provided in this Section, | ||
the board of any forest preserve district may lease or sell all | ||
or part of a building used for office or administrative uses | ||
and all or part of any other real estate used for parking, | ||
access, storage, or other uses that are ancillary to the | ||
building's office and administrative uses if the board deems | ||
the building or other real estate, in whole or in part, is not | ||
then required for the district's purposes. The board may lease | ||
all or part of the building or other real estate to any | ||
individual or entity on such terms and conditions as the board | ||
may approve, and may collect rent from the individual or | ||
entity. Any such lease shall not exceed 10 years in duration | ||
and shall expressly state that a non-exempt lessee is liable | ||
for the payment of property taxes under Section 9-195 of the | ||
Property Tax Code. | ||
(Source: P.A. 87-554; 87-847.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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