HB0584 95TH GENERAL ASSEMBLY

LRB095 08940 BDD 29129 b

95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB0584

Introduced 2/5/2007, by Rep. William B. Black

SYNOPSIS AS INTRODUCED:

35 ILCS 515/2.3 new
35 ILCS 515/3.7 new

Amends the Mobile Home Local Services Tax Act. Defines "permanent foundation". Requires the Department of Revenue to adopt rules setting forth standards that county or township assessment officers must use in determining whether a dwelling is a mobile home or real property. Requires the Department to establish and administer a training program to train county or township assessment officers to use those standards. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

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

Section 5. The Mobile Home Local Services Tax Act is amended by adding Sections 2.3 and 3.7 as follows:

(35 ILCS 515/2.3 new)

Sec. 2.3. "Permanent foundation" defined. As used in this Act, "permanent foundation" means a continuous perimeter foundation of material, such as mortared concrete block, mortared brick, or concrete, that extends into the ground below the established frost depth and to which the home is secured with foundation bolts at least one-half inch in diameter, spaced at intervals of no more than 6 feet and within one foot of the corners, and embedded at least 7 inches into concrete foundations or 15 inches into block foundations.

(35 ILCS 515/3.7 new)

Sec. 3.7. Department of Revenue rules and training program.

(a) The Department of Revenue must adopt rules setting forth standards that county or township assessment officers must use in determining whether a dwelling is a mobile home that is subject to the provisions of this Act or is real property that is subject to the provisions of the Property Tax Code.

(b) The Department of Revenue must establish and administer a training program to train county or township assessment officers in the use of the standards established under subsection (a).

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