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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Property Tax Code is amended by changing
5Sections 11-155, 11-160, and 11-165 and by adding Section
611-161 as follows:
7    (35 ILCS 200/11-155)
8    Sec. 11-155. Assessment Certification and assessment
9authority. For assessment tax purposes, a qualifying water
10treatment facility shall provide proof of a valid facility
11number issued by the Illinois Environmental Protection Agency
12and be certified as such by the Director of Natural Resources
13and shall be assessed by the Department of Revenue.
14(Source: P.A. 92-278, eff. 1-1-02.)
15    (35 ILCS 200/11-160)
16    Sec. 11-160. Approval procedure. Applications Application
17for approval as a qualifying water treatment facility that are
18filed prior to January 1, 2020 shall be filed with the
19Department of Natural Resources in the manner and form
20prescribed by the Director of National Resources. The
21application shall contain appropriate and available
22descriptive information concerning anything claimed to be



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1entitled to tax treatment as defined in this Division 4. If it
2is found that the facility meets the definition, the Director
3of Natural Resources, or his or her duly authorized designee,
4shall enter a finding and issue a certificate that requires tax
5treatment as a qualifying water treatment facility. The
6effective date of a certificate shall be on January 1 preceding
7the date of certification or preceding the date construction or
8installation of the facility commences, whichever is later.
9(Source: P.A. 92-278, eff. 1-1-02.)
10    (35 ILCS 200/11-161 new)
11    Sec. 11-161. Application procedure; assessment by
12Department of Revenue. Applications for assessment as a
13qualifying water treatment facility that are filed on or after
14January 1, 2020 shall be filed with the Department of Revenue
15in the manner and form prescribed by the Department of Revenue.
16The application shall contain appropriate documentation that
17the applicant has been issued a valid facility number by the
18Illinois Environmental Protection Agency and is entitled to tax
19treatment as defined in this Division 4. The effective date of
20an assessment shall be on January 1 preceding the date of
21approval by the Department of Revenue or preceding the date
22construction or installation of the facility commences,
23whichever is later.
24    (35 ILCS 200/11-165)



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1    Sec. 11-165. Judicial review; qualifying water treatment
2facilities. Any applicant or holder aggrieved by the issuance,
3refusal to issue, denial, revocation, modification, or
4restriction of an assessment as a qualifying water treatment
5facility certificate may appeal the finding and order of the
6Department of Revenue (if on or after January 1, 2020) or the
7Department of Natural Resources (if before January 1, 2020)
8under the Administrative Review Law.
9(Source: P.A. 92-278, eff. 1-1-02.)
10    Section 99. Effective date. This Act takes effect upon
11becoming law.