Sen. Sue Rezin

Filed: 4/4/2017

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1065

2    AMENDMENT NO. ______. Amend Senate Bill 1065 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Sections 9-45, 11-10, 11-15, and 11-25 as follows:
 
6    (35 ILCS 200/9-45)
7    Sec. 9-45. Property index number system. The county clerk
8in counties of 3,000,000 or more inhabitants and, subject to
9the approval of the county board, the chief county assessment
10officer or recorder, in counties of less than 3,000,000
11inhabitants, may establish a property index number system under
12which property may be listed for purposes of assessment,
13collection of taxes or automation of the office of the
14recorder. The system may be adopted in addition to, or instead
15of, the method of listing by legal description as provided in
16Section 9-40. The system shall describe property by township,

 

 

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1section, block, and parcel or lot, and may cross-reference the
2street or post office address, if any, and street code number,
3if any. The county clerk, county treasurer, chief county
4assessment officer or recorder may establish and maintain cross
5indexes of numbers assigned under the system with the complete
6legal description of the properties to which the numbers
7relate. Index numbers shall be assigned by the county clerk in
8counties of 3,000,000 or more inhabitants, and, at the
9direction of the county board in counties with less than
103,000,000 inhabitants, shall be assigned by the chief county
11assessment officer or recorder. Tax maps of the county clerk,
12county treasurer or chief county assessment officer shall carry
13those numbers. The indexes shall be open to public inspection
14and be made available to the public. Any property index number
15system established prior to the effective date of this Code
16shall remain valid. However, in counties with less than
173,000,000 inhabitants, the system may be transferred to another
18authority upon the approval of the county board.
19    Any real property used for a power generating or automotive
20manufacturing facility located within a county of less than
211,000,000 inhabitants, as to which litigation with respect to
22its assessed valuation is pending or was pending as of January
231, 1993, may be the subject of a real property tax assessment
24settlement agreement among the taxpayer and taxing districts in
25which it is situated. In addition, any real property that is
26(i) used for natural gas extraction and fractionation or olefin

 

 

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1and polymer manufacturing and (ii) located within a county of
2less than 1,000,000 inhabitants may be the subject of a real
3property tax assessment settlement agreement among the
4taxpayer and taxing districts in which the property is situated
5if litigation is or was pending as to its assessed valuation as
6of January 1, 2003 or thereafter. In addition, any real
7property that is used for refining crude oil located in a
8county of less than 1,000,000 inhabitants, as to which
9litigation with respect to its assessed valuation is pending or
10was pending as of January 1, 2011, may be the subject of a real
11property tax assessment settlement agreement among the
12taxpayer and taxing districts in which it is situated. Other
13appropriate authorities, which may include county and State
14boards or officials, may also be parties to such agreements.
15Such agreements may include the assessment of the facility or
16property for any years in dispute as well as for up to 10 years
17in the future. Such agreements may provide for the settlement
18of issues relating to the assessed value of the facility and
19may provide for related payments, refunds, claims, credits
20against taxes and liabilities in respect to past and future
21taxes of taxing districts, including any fund created under
22Section 20-35 of this Act, all implementing the settlement
23agreement. Any such agreement may provide that parties thereto
24agree not to challenge assessments as provided in the
25agreement. An agreement entered into on or after January 1,
261993 may provide for the classification of property that is the

 

 

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1subject of the agreement as real or personal during the term of
2the agreement and thereafter. It may also provide that taxing
3districts agree to reimburse the taxpayer for amounts paid by
4the taxpayer in respect to taxes for the real property which is
5the subject of the agreement to the extent levied by those
6respective districts, over and above amounts which would be due
7if the facility were to be assessed as provided in the
8agreement. Such reimbursement may be provided in the agreement
9to be made by credit against taxes of the taxpayer. No credits
10shall be applied against taxes levied with respect to debt
11service or lease payments of a taxing district. No referendum
12approval or appropriation shall be required for such an
13agreement or such credits and any such obligation shall not
14constitute indebtedness of the taxing district for purposes of
15any statutory limitation. The county collector shall treat
16credited amounts as if they had been received by the collector
17as taxes paid by the taxpayer and as if remitted to the
18district. A county treasurer who is a party to such an
19agreement may agree to hold amounts paid in escrow as provided
20in the agreement for possible use for paying taxes until
21conditions of the agreement are met and then to apply these
22amounts as provided in the agreement. No such settlement
23agreement shall be effective unless it shall have been approved
24by the court in which such litigation is pending. Any such
25agreement which has been entered into prior to adoption of this
26amendatory Act of 1988 and which is contingent upon enactment

 

 

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1of authorizing legislation shall be binding and enforceable.
2(Source: P.A. 96-609, eff. 8-24-09.)
 
3    (35 ILCS 200/11-10)
4    Sec. 11-10. Definition of pollution control facilities.
5"Pollution control facilities" means any system, method,
6construction, device or appliance appurtenant thereto, or any
7portion of any building or equipment, that is designed,
8constructed, installed or operated for the primary purpose of:
9    (a) eliminating, preventing, or reducing air or water
10pollution, as the terms "air pollution" and "water pollution"
11are defined in the Environmental Protection Act, in compliance
12with federal or State requirements enacted or promulgated to
13eliminate, prevent, or reduce air pollution or water pollution;
14or
15    (b) treating, pretreating, modifying or disposing of any
16potential solid, liquid or gaseous pollutant which if released
17without treatment, pretreatment, modification or disposal
18might be harmful, detrimental or offensive to human, plant or
19animal life, or to property. "Pollution control facilities"
20shall not include, however,
21        (1) any facility with the primary purpose of (i)
22    eliminating, containing, preventing or reducing
23    radioactive contaminants or energy, or (ii) treating waste
24    water produced by the nuclear generation of electric power,
25        (2) any large diameter pipes or piping systems used to

 

 

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1    remove and disperse heat from water involved in the nuclear
2    generation of electric power,
3        (3) any facility operated by any person other than a
4    unit of government, whether within or outside of the
5    territorial boundaries of a unit of local government, for
6    sewage disposal or treatment, or
7        (4) land underlying a cooling pond, .
8        (5) wind turbines,
9        (6) ethanol producing facilities, except that systems,
10    methods, construction, devices, or appliances appurtenant
11    to those ethanol producing facilities may be considered
12    pollution control facilities for the purposes of this Act,
13    or
14        (7) entire nuclear generating facilities, except that
15    the systems, methods, construction, devices, or appliances
16    appurtenant to those nuclear generating facilities may be
17    considered pollution control facilities for the purposes
18    of this Act.
19(Source: P.A. 83-883; 88-455.)
 
20    (35 ILCS 200/11-15)
21    Sec. 11-15. Method of valuation for pollution control
22facilities. To determine 33 1/3% of the fair cash value of any
23certified pollution control facilities in assessing those
24facilities, the Department shall, where reasonable, consider:
25(1) take into consideration the actual or probable net earnings

 

 

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1attributable to the facilities in question, capitalized on the
2basis of their productive earning value to their owner; (2) the
3probable net value which could be realized by their owner if
4the facilities were removed and sold at a fair, voluntary sale,
5giving due account to the expense of removal and condition of
6the particular facilities in question; or (3) such and other
7information as the Department may, consistent with principles
8set forth in this Section, believe to have a bearing on the
9fair cash value of the facilities to their owner consider as
10bearing on the fair cash value of the facilities to their
11owner, consistent with the principles set forth in this
12Section. For the purposes of this Code, earnings shall be
13attributed to a pollution control facility only to the extent
14that its operation results in the production of a commercially
15saleable by-product, or increases the production of the
16products or services otherwise sold by the owner of the
17facility, or reduces the production costs of the products or
18services otherwise sold by the owner of such facility.
19(Source: P.A. 83-121; 88-455.)
 
20    (35 ILCS 200/11-25)
21    Sec. 11-25. Certification procedure. Application for a
22pollution control facility certificate shall be filed with the
23Pollution Control Board in a manner and form prescribed in
24regulations issued by that board. The application shall contain
25appropriate and available descriptive information concerning

 

 

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1anything claimed to be entitled in whole or in part to tax
2treatment as a pollution control facility. If it is found that
3the claimed facility or relevant portion thereof is a pollution
4control facility as defined in Section 11-10, the Pollution
5Control Board, acting through its Chairman or his or her
6specifically authorized delegate, shall enter a finding and
7issue a certificate to that effect. The certificate shall
8require tax treatment as a pollution control facility, but only
9for the portion certified if only a portion is certified. The
10effective date of a certificate shall be January 1 of the year
11in which the certificate is issued the date of application for
12the certificate or the date of the construction of the
13facility, which ever is later.
14(Source: P.A. 76-2451; 88-455; revised 9-13-16.)
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.".