Rep. Tom Cross

Filed: 3/9/2011

 

 


 

 


 
09700HB0234ham001LRB097 05947 HLH 51805 a

1
AMENDMENT TO HOUSE BILL 234

2    AMENDMENT NO. ______. Amend House Bill 234 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 10-160 as follows:
 
6    (35 ILCS 200/10-160)
7    Sec. 10-160. Open space; application process. In counties
8with 3,000,000 or more inhabitants, the The person liable for
9taxes on land used for open space purposes must file a verified
10application requesting the additional open space valuation
11with the chief county assessment officer by January 31 of each
12year for which that valuation is desired. For taxable years
13prior to 2011, in counties with less than 3,000,000
14inhabitants, the person liable for taxes on land used for open
15space purposes must file a verified application requesting the
16additional open space valuation with the chief county

 

 

09700HB0234ham001- 2 -LRB097 05947 HLH 51805 a

1assessment officer by January 31 of each year for which that
2valuation is desired. For taxable year 2011 and thereafter, in
3counties with less than 3,000,000 inhabitants, the person
4liable for taxes on land used for open space purposes must file
5a verified application requesting the additional open space
6valuation with the chief county assessment officer by June 30
7of each year for which that valuation is desired. If the
8application is not filed by January 31 or June 30, as
9applicable, the taxpayer waives the right to claim that
10additional valuation for that year. The application shall be in
11the form prescribed by the Department and contain information
12as may reasonably be required to determine whether the
13applicant meets the requirements of Section 10-155. If the
14application shows the applicant is entitled to the valuation,
15the chief county assessment officer shall approve it;
16otherwise, the application shall be rejected.
17    When such an application has been filed with and approved
18by the chief county assessment officer, he or she shall
19determine the valuation of the land as otherwise permitted by
20law and as required under Section 10-155, and shall list those
21valuations separately. The county clerk, in preparing
22assessment books, lists and blanks under Section 9-100, shall
23include therein columns for indicating the approval of an
24application and for setting out the two separate valuations.
25(Source: P.A. 80-1364; 88-455.)
 

 

 

09700HB0234ham001- 3 -LRB097 05947 HLH 51805 a

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