Full Text of HB5604 96th General Assembly
HB5604ham001 96TH GENERAL ASSEMBLY
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Rep. Jerry L. Mitchell
Filed: 3/18/2010
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| AMENDMENT TO HOUSE BILL 5604
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| AMENDMENT NO. ______. Amend House Bill 5604 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 15-60 and 15-160 as follows: | 6 |
| (35 ILCS 200/15-60) | 7 |
| Sec. 15-60. Taxing district property. All property | 8 |
| belonging to any county
or municipality used exclusively for | 9 |
| the maintenance of the poor is exempt,
as is all property owned | 10 |
| by a taxing district that is being held for future
expansion or | 11 |
| development, except if leased by the taxing district to lessees
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| for use for other than public purposes. | 13 |
| Also exempt are: | 14 |
| (a) all swamp or overflowed lands belonging to any | 15 |
| county; | 16 |
| (b) all public buildings belonging to any county, |
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| township, or
municipality, with the ground on which the | 2 |
| buildings are erected; | 3 |
| (c) all property owned by any municipality located | 4 |
| within its
incorporated limits. Any such property leased by | 5 |
| a municipality shall
remain exempt, and the leasehold | 6 |
| interest of the lessee shall be assessed under
Section | 7 |
| 9-195 of this Act, (i) for a lease entered into on or after | 8 |
| January 1,
1994, unless the lease expressly provides that | 9 |
| this exemption shall not apply;
(ii) for a lease entered | 10 |
| into on or after the effective date of Public Act
87-1280 | 11 |
| and before January 1, 1994, unless the lease expressly | 12 |
| provides that
this exemption shall not apply or unless | 13 |
| evidence other than the lease itself
substantiates the | 14 |
| intent of the parties to the lease that this exemption | 15 |
| shall
not apply; and (iii) for a lease entered into before | 16 |
| the effective date of
Public Act 87-1280, if the terms of | 17 |
| the lease do not bind the lessee to pay the
taxes on the | 18 |
| leased property or if, notwithstanding the terms of the | 19 |
| lease, the
municipality has filed or hereafter files a | 20 |
| timely exemption petition or
complaint with respect to | 21 |
| property consisting of or including the leased
property for | 22 |
| an assessment year which includes part or all of the first | 23 |
| 12
months of the lease period. The foregoing clause (iii) | 24 |
| added by Public Act
87-1280 shall not operate to exempt | 25 |
| property for any assessment year as to
which no timely | 26 |
| exemption petition or complaint has been filed by the
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| municipality or as to which an administrative or court | 2 |
| decision denying
exemption has become final and | 3 |
| nonappealable. For each assessment year or
portion thereof | 4 |
| that property is made exempt by operation of the foregoing
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| clause (iii), whether such year or portion is before or | 6 |
| after the effective
date of Public Act 87-1280, the | 7 |
| leasehold interest of the lessee shall, if
necessary, be | 8 |
| considered omitted property for purposes of this Act; | 9 |
| (c-5) Notwithstanding clause (i) of subsection (c), | 10 |
| all property owned by
a municipality with a population of | 11 |
| over 500,000 that is used for toll road or
toll bridge | 12 |
| purposes and that is leased for those purposes to another | 13 |
| entity
whose property is not exempt shall remain exempt, | 14 |
| and any leasehold interest in
the property shall not be | 15 |
| subject to taxation under Section 9-195 of this Act; | 16 |
| (d) all property owned by any municipality located | 17 |
| outside its
incorporated limits but within the same county | 18 |
| when used as a tuberculosis
sanitarium, farm colony in | 19 |
| connection with a house of correction, or nursery,
garden, | 20 |
| or farm, or for the growing of shrubs, trees, flowers, | 21 |
| vegetables, and
plants for use in beautifying, | 22 |
| maintaining, and operating playgrounds, parks,
parkways, | 23 |
| public grounds, buildings, and institutions owned or | 24 |
| controlled
by the municipality; and | 25 |
| (e) all property owned by a township and operated as | 26 |
| senior citizen
housing under Sections 35-50 through |
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| 35-50.6 of the Township Code ; and . | 2 |
| (f) All property owned by a county and used for airport | 3 |
| purposes at airport facilities established under the | 4 |
| General County Airport and Landing Field Act. | 5 |
| All property owned by any municipality outside of its | 6 |
| corporate limits is
exempt if used exclusively for municipal or | 7 |
| public purposes. | 8 |
| For purposes of this Section, "municipality" means a | 9 |
| municipality, as
defined in Section 1-1-2 of the Illinois | 10 |
| Municipal Code. | 11 |
| (Source: P.A. 92-844, eff. 8-23-02; 92-846, eff. 8-23-02.) | 12 |
| (35 ILCS 200/15-160) | 13 |
| Sec. 15-160. Airport authorities and county airports. All | 14 |
| property belonging to any
Airport Authority or county airport | 15 |
| and used for Airport Authority or county airport purposes or | 16 |
| leased to another
entity, which property use would be exempt | 17 |
| from taxation under this Code if
it were owned by the lessee | 18 |
| entity, is exempt. However, the provision added by
Public Act | 19 |
| 86-219 shall not apply to any property of any Airport Authority
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| located in a county with more than 3,000,000 inhabitants. | 21 |
| Property acquired
for airport purposes by an Authority shall | 22 |
| remain subject to any tax previously
levied to pay bonds issued | 23 |
| and outstanding on the date of acquisition. | 24 |
| Also exempt is any airport or restricted land area or other | 25 |
| air navigation
facility owned, controlled, operated or leased |
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| by another state or a political
subdivision of another state | 2 |
| under the provisions of Sections 25.01 to 25.04,
both | 3 |
| inclusive, of the "Illinois Aeronautics Act". However if at the | 4 |
| time of
the acquisition of property to be used for public | 5 |
| airport purposes the city,
village, township or school | 6 |
| district, in which said property is located is
indebted for any | 7 |
| amount for payment of which it provided for the collection of
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| taxes, the property acquired for public airport purposes shall | 9 |
| be subject to
taxation for the payment of said indebtedness in | 10 |
| the same proportion as said
property bore to the taxable | 11 |
| property in said city, village, township or school
district | 12 |
| immediately before the acquisition thereof, according to the | 13 |
| last
assessment for taxation. | 14 |
| (Source: Laws 1963, p. 1725; P.A. 86-219; 88-455.) | 15 |
| Section 10. The General County Airport and Landing Field | 16 |
| Act is amended by changing Section 1 as follows: | 17 |
| (620 ILCS 40/1) (from Ch. 15 1/2, par. 69) | 18 |
| Sec. 1. | 19 |
| Every county has the power to locate, establish, acquire, | 20 |
| own,
construct, manage, maintain and operate, develop, expand, | 21 |
| extend and
improve airports, landing fields, or airport | 22 |
| facilities within its
boundaries or within or upon any land | 23 |
| adjacent thereto, together with all
land, appurtenances, and | 24 |
| easements, necessary or useful in connection
therewith. Such |
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| power includes every kind of structure , including, but not | 2 |
| limited to, the construction and maintenance of hangars, which | 3 |
| may be made available to members of the public for aircraft | 4 |
| storage on a month to month lease and shall be considered an | 5 |
| airport purpose . | 6 |
| No land may be used for the expansion of airport landing | 7 |
| fields until it
has been zoned for airport purposes by the | 8 |
| county or municipality having
the zoning power over such land, | 9 |
| as the case may be. | 10 |
| (Source: P.A. 78-720.)
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| Section 99. Effective date. This Act takes effect upon | 12 |
| becoming law.".
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