101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB4660

 

Introduced 2/5/2020, by Rep. Joe Sosnowski

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/11-25

    Amends the Property Tax Code. Provides that the effective date of a pollution control facility certificate shall be the date of recommendation by the Illinois Environmental Protection Agency to the Pollution Control Board for the certificate or the date of the construction of the facility, whichever is later (currently, the date of application or the date of the construction of the facility, whichever is later). Effective immediately.


LRB101 17686 HLH 67113 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB4660LRB101 17686 HLH 67113 b

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
5Section 11-25 as follows:
 
6    (35 ILCS 200/11-25)
7    Sec. 11-25. Certification procedure. Application for a
8pollution control facility certificate shall be filed with the
9Pollution Control Board in a manner and form prescribed in
10regulations issued by that board. The application shall contain
11appropriate and available descriptive information concerning
12anything claimed to be entitled in whole or in part to tax
13treatment as a pollution control facility. If it is found that
14the claimed facility or relevant portion thereof is a pollution
15control facility as defined in Section 11-10, the Pollution
16Control Board, acting through its Chairman or his or her
17specifically authorized delegate, shall enter a finding and
18issue a certificate to that effect. The certificate shall
19require tax treatment as a pollution control facility, but only
20for the portion certified if only a portion is certified. The
21effective date of a certificate shall be the date of
22recommendation by the Illinois Environmental Protection Agency
23to the Pollution Control Board application for the certificate

 

 

HB4660- 2 -LRB101 17686 HLH 67113 b

1or the date of the construction of the facility, whichever is
2later.
3(Source: P.A. 100-201, eff. 8-18-17.)
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.