Sen. Steve McClure

Filed: 3/16/2023

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2356

2    AMENDMENT NO. ______. Amend Senate Bill 2356 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 11-145 and by adding Division 5 to Article 11 as
6follows:
 
7    (35 ILCS 200/11-145)
8    Sec. 11-145. Method of valuation for qualifying water
9treatment facilities. To determine 33 1/3% of the fair cash
10value of any qualifying water treatment facility in assessing
11the facility, the Department shall take into consideration the
12probable net value that could be realized by the owner if the
13facility were removed and sold at a fair, voluntary sale,
14giving due account to the expense of removal, site
15restoration, and transportation. The net value shall be
16considered to be 33 1/3% of fair cash value. The valuation

 

 

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1under this Section applies only to the qualifying water
2treatment facility itself and not to the land on which the
3facility is located.
4(Source: P.A. 92-278, eff. 1-1-02.)
 
5    (35 ILCS 200/Art. 11 Div. 5 heading new)
6
Division 5. Regional wastewater facilities

 
7    (35 ILCS 200/11-175 new)
8    Sec. 11-175. Legislative findings. The General Assembly
9finds that it is the policy of the State to ensure and
10encourage the availability of means for the safe collection,
11treatment, and disposal of domestic, commercial, and
12industrial sewage and waste for our cities, villages, towns,
13and rural residents and that it has become increasingly
14difficult and cost prohibitive for smaller cities, towns, and
15villages to construct, maintain, or operate, to current
16standards, wastewater facilities. The General Assembly further
17finds that regional facilities capable of serving several
18cities, villages, towns, municipal joint sewage treatment
19agencies, municipal sewer commissions, sanitary districts, and
20rural wastewater companies offer a viable economic solution to
21this concern. For these reasons, the General Assembly declares
22it to be the policy of the State to encourage the construction
23and operation of regional wastewater facilities capable of
24providing for the safe collection, treatment, and disposal of

 

 

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1domestic, commercial, and industrial sewage and waste for
2cities, villages, towns, municipal joint sewage treatment
3agencies, municipal sewer commissions, sanitary districts, and
4rural wastewater companies thereby relieving the burden on
5those entities and their citizens from constructing and
6maintaining their own individual wastewater facilities.
 
7    (35 ILCS 200/11-180 new)
8    Sec. 11-180. Definitions. As used in this Division:
9    "Department" means the Department of Revenue.
10    "Municipal joint sewage treatment agency" means a
11municipal joint sewage treatment agency organized and existing
12under the Intergovernmental Cooperation Act.
13    "Municipal sewer commission" means a sewer commission
14organized and existing under Division 136 of Article 11
15Illinois Municipal Code.
16    "Not-for-profit corporation" means an Illinois corporation
17organized and existing under the General Not For Profit
18Corporation Act of 1986 that is in good standing with the State
19and has been granted status as an exempt organization under
20Section 501(c) of the Internal Revenue Code or any successor
21or similar provision of the Internal Revenue Code.
22    "Qualifying wastewater facility" means a wastewater
23facility that collects, treats, or disposes of domestic,
24commercial, and industrial sewage and waste on behalf of the
25corporation's members on a mutual or cooperative and

 

 

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1not-for-profit basis and that is owned by a not-for-profit
2corporation whose members consist exclusively of one or more
3incorporated cities, villages, or towns of this State,
4municipal joint sewage treatment agencies, municipal sewer
5commissions, sanitary districts, or rural wastewater
6companies.
7    "Rural wastewater company" means a not-for-profit
8corporation whose primary purpose is to own, maintain, and
9operate a system for the collection, treatment, and disposal
10of sewage and industrial waste from residences, farms, or
11businesses exclusively in the State of Illinois and not
12otherwise served by any city, village, town, municipal joint
13sewage treatment agency, municipal sewer commission, or
14sanitary district.
15    "Sanitary district" means a sanitary district organized
16and existing under the Sanitary District Act of 1907.
17    "Wastewater facility" means a plant or facility whose
18primary function is to collect, treat, or dispose of domestic,
19commercial, and industrial sewage and waste, together with all
20other real and personal property reasonably necessary to
21collect, treat, or dispose of the sewage and waste.
 
22    (35 ILCS 200/11-185 new)
23    Sec. 11-185. Valuation of qualifying wastewater
24facilities. For purposes of computing the assessed valuation,
25qualifying wastewater facilities shall be valued at 33 1/3% of

 

 

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1the fair cash value of the facility. To determine 33 1/3% of
2the fair cash value of a qualifying wastewater facility, the
3Department shall take into consideration the probable net
4value that could be realized by the owner if the facility were
5removed and sold at a fair, voluntary sale, giving due account
6to the expenses incurred for removal, site restoration, and
7transportation. The valuation under this Section applies only
8to the qualifying wastewater facility itself and not to the
9land on which the facility is located.
 
10    (35 ILCS 200/11-190 new)
11    Sec. 11-190. Exclusion of for-profit wastewater
12facilities. This Division does not apply to a wastewater
13facility that collects, treats, or disposes of domestic,
14commercial, and industrial sewage and waste for profit.
 
15    (35 ILCS 200/11-195 new)
16    Sec. 11-195. Assessment authority. For assessment
17purposes, a qualifying wastewater facility shall provide proof
18of a valid facility number issued by the Illinois
19Environmental Protection Agency and shall be assessed by the
20Department.
 
21    (35 ILCS 200/11-200 new)
22    Sec. 11-200. Application procedure; assessment by the
23Department. Applications for assessment as a qualifying

 

 

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1wastewater facility shall be filed with the Department in the
2manner and form prescribed by the Department. The application
3shall contain appropriate documentation that the applicant has
4been issued a valid facility number by the Illinois
5Environmental Protection Agency and is entitled to tax
6treatment under this Division. The effective date of an
7assessment shall be on the January 1 preceding the date of
8approval by the Department or preceding the date construction
9or installation of the facility commences, whichever is later.
 
10    (35 ILCS 200/11-205 new)
11    Sec. 11-205. Procedures for assessment; judicial review.
12Proceedings for assessment or reassessment of property
13certified to be a qualifying wastewater facility shall be
14conducted in accordance with procedural rules adopted by the
15Department and in conformity with this Code.
16    Any applicant or holder aggrieved by the issuance, refusal
17to issue, denial, revocation, modification, or restriction of
18an assessment as a qualifying wastewater facility may appeal
19the final administrative decision of the Department of Revenue
20under the Administrative Review Law.
 
21    (35 ILCS 200/11-210 new)
22    Sec. 11-210. Rulemaking. The Department may adopt rules
23for the implementation of this Division.
 

 

 

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1    Section 99. Effective date. This Act takes effect upon
2becoming law.".