Rep. Ed Sullivan, Jr.

Filed: 3/12/2013

 

 


 

 


 
09800HB1053ham001LRB098 08034 HLH 42782 a

1
AMENDMENT TO HOUSE BILL 1053

2    AMENDMENT NO. ______. Amend House Bill 1053 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 10-155 as follows:
 
6    (35 ILCS 200/10-155)
7    Sec. 10-155. Open space land; valuation. In all counties,
8in addition to valuation as otherwise permitted by law, land
9which is used for open space purposes and has been so used for
10the 3 years immediately preceding the year in which the
11assessment is made, upon application under Section 10-160,
12shall be valued on the basis of its fair cash value, estimated
13at the price it would bring at a fair, voluntary sale for use
14by the buyer for open space purposes.
15    Land is considered used for open space purposes if it is
16more than 10 acres in area and:

 

 

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1        (a) is actually and exclusively used for maintaining or
2    enhancing natural or scenic resources,
3        (b) protects air or streams or water supplies,
4        (c) promotes conservation of soil, wetlands, beaches,
5    or marshes, including ground cover or planted perennial
6    grasses, trees and shrubs and other natural perennial
7    growth, and including any body of water, whether man-made
8    or natural,
9        (d) conserves landscaped areas, such as public or
10    private golf courses,
11        (e) enhances the value to the public of abutting or
12    neighboring parks, forests, wildlife preserves, nature
13    reservations, sanctuaries, or other open spaces, or
14        (f) preserves historic sites.
15    Land is not considered used for open space purposes if it
16is used primarily for residential purposes, or if it is
17improved with hotels or lodging facilities, club houses,
18banquet facilities, tennis or other courts, swimming pools,
19commercial or industrial facilities, retail shops, or land and
20parking areas serving any of those improvements. Such land
21shall be valued at fair cash value in accordance with Section
229-145, or in accordance with a classification ordinance adopted
23pursuant to Section 9-150 of the Property Tax Code, and shall
24not be valued as open space land. The existence of hotels or
25lodging facilities, club houses, banquet facilities, tennis or
26other courts, swimming pools, commercial or industrial

 

 

09800HB1053ham001- 3 -LRB098 08034 HLH 42782 a

1facilities, retail shops, improvements, or land and parking
2areas on parcels otherwise considered to be in an open space
3use shall not preclude the granting of the open space
4preferential assessment to the portions of the parcel not
5encumbered by these improvements.
6    If the land is improved with a water-retention dam that is
7operated primarily for commercial purposes, the
8water-retention dam is not considered to be used for open space
9purposes despite the fact that any resulting man-made lake may
10be considered to be used for open space purposes under this
11Section.
12    The General Assembly finds and declares that this
13amendatory Act of the 98th General Assembly is a clarification
14of existing law and is an indication of its previous intent in
15enacting and amending this Section.
16(Source: P.A. 95-70, eff. 1-1-08.)".