Sen. Dale Fowler

Filed: 4/3/2019





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2    AMENDMENT NO. ______. Amend Senate Bill 1055 by replacing
3everything after the enacting clause with the following:
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)



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1    Sec. 11-160. Approval procedure. Applications Application
2for approval as a qualifying water treatment facility that are
3filed prior to January 1, 2020 shall be filed with the
4Department of Natural Resources in the manner and form
5prescribed by the Director of National Resources. The
6application shall contain appropriate and available
7descriptive information concerning anything claimed to be
8entitled to tax treatment as defined in this Division 4. If it
9is found that the facility meets the definition, the Director
10of Natural Resources, or his or her duly authorized designee,
11shall enter a finding and issue a certificate that requires tax
12treatment as a qualifying water treatment facility. The
13effective date of a certificate shall be on January 1 preceding
14the date of certification or preceding the date construction or
15installation of the facility commences, whichever is later.
16(Source: P.A. 92-278, eff. 1-1-02.)
17    (35 ILCS 200/11-161 new)
18    Sec. 11-161. Application procedure; assessment by
19Department of Revenue. Applications for assessment as a
20qualifying water treatment facility that are filed on or after
21January 1, 2020 shall be filed with the Department of Revenue
22in the manner and form prescribed by the Department of Revenue.
23The application shall contain appropriate documentation that
24the applicant has been issued a valid facility number by the
25Illinois Environmental Protection Agency and is entitled to tax



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1treatment as defined in this Division 4. The effective date of
2an assessment shall be on January 1 preceding the date of
3approval by the Department of Revenue or preceding the date
4construction or installation of the facility commences,
5whichever is later.
6    (35 ILCS 200/11-165)
7    Sec. 11-165. Judicial review; qualifying water treatment
8facilities. Any applicant or holder aggrieved by the issuance,
9refusal to issue, denial, revocation, modification, or
10restriction of an assessment as a qualifying water treatment
11facility certificate may appeal the finding and order of the
12Department of Revenue (if on or after January 1, 2020) or the
13Department of Natural Resources (if before January 1, 2020)
14under the Administrative Review Law.
15(Source: P.A. 92-278, eff. 1-1-02.)
16    Section 99. Effective date. This Act takes effect upon
17becoming law.".