State of Illinois
Public Acts
92^nd General Assembly

Public Act 92-0733

SB1932 Enrolled                                LRB9213170SMdv

    AN ACT concerning taxes.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The Property Tax Code is amended by changing
Section 15-45 as follows:

    (35 ILCS 200/15-45)
    Sec.  15-45.  Cemetery  purposes.   All   property   used
exclusively  for  cemetery purposes is exempt.  Property used
exclusively for cemetery purposes includes  cemetery  grounds
and  improvements  such  as  offices,  maintenance buildings,
mausoleums, and other structures in which human  or  cremated
remains  are  buried, interred, entombed, or inurned and real
property that  is  used  exclusively  in  the  establishment,
operation, administration, preservation, security, repair, or
maintenance  of  the  cemetery. Burial purposes. All property
used exclusively as graveyards or  grounds  for  burying  the
dead is exempt.
(Source:  Laws  1959,  p.  1549,  1554,  2219, and 2224; P.A.
88-455.)

    Section 95.  The State Mandates Act is amended by  adding
Section 8.26 as follows:

    (30 ILCS 805/8.26 new)
    Sec.  8.26.  Exempt  mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of the 92nd General Assembly.

    Section  99.  Effective date.  This Act takes effect upon
becoming law.
    Passed in the General Assembly May 15, 2002.
    Approved July 25, 2002.
    Effective July 25, 2002.