Full Text of SB1065 100th General Assembly
SB1065sam001 100TH GENERAL ASSEMBLY | Sen. Sue Rezin Filed: 4/4/2017
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| 1 | | AMENDMENT TO SENATE BILL 1065
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1065 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 9-45, 11-10, 11-15, and 11-25 as follows:
| 6 | | (35 ILCS 200/9-45)
| 7 | | Sec. 9-45. Property index number system. The county clerk | 8 | | in counties of
3,000,000 or more inhabitants and, subject to | 9 | | the approval of the county board,
the chief county assessment | 10 | | officer or recorder, in counties of less than
3,000,000 | 11 | | inhabitants, may establish a property index number system under | 12 | | which
property may be listed for purposes of assessment, | 13 | | collection of taxes or
automation of the office of the | 14 | | recorder. The system may be adopted in addition
to, or instead | 15 | | of, the method of listing by legal description as provided in
| 16 | | Section 9-40. The system shall describe property by township, |
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| 1 | | section,
block, and parcel or lot, and may cross-reference the | 2 | | street or post office
address, if any, and street code number, | 3 | | if any. The county clerk, county
treasurer, chief county | 4 | | assessment officer or recorder may establish and
maintain cross | 5 | | indexes of numbers assigned under the system with the complete
| 6 | | legal description of the properties to which the numbers | 7 | | relate. Index numbers
shall be assigned by the county clerk in | 8 | | counties of 3,000,000 or more
inhabitants, and, at the | 9 | | direction of the county board in counties with less
than | 10 | | 3,000,000 inhabitants, shall be assigned by the chief county | 11 | | assessment
officer or recorder. Tax maps of the county clerk, | 12 | | county treasurer or chief
county assessment officer shall carry | 13 | | those numbers. The indexes shall be open
to public inspection | 14 | | and be made available to the public. Any property index
number | 15 | | system established prior to the effective date of this Code | 16 | | shall remain
valid. However, in counties with less than | 17 | | 3,000,000 inhabitants, the system
may be transferred to another | 18 | | authority upon the approval of the county board.
| 19 | | Any real property used for a power generating or automotive | 20 | | manufacturing
facility located within a county of less than | 21 | | 1,000,000 inhabitants, as to
which litigation with respect to | 22 | | its assessed valuation is pending or was
pending as of January | 23 | | 1, 1993, may be the subject of a real
property tax assessment | 24 | | settlement agreement among the taxpayer and taxing
districts in | 25 | | which it is situated. In addition, any real property that is | 26 | | (i) used for natural gas extraction and fractionation or olefin |
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| 1 | | and polymer manufacturing and (ii) located within a county of | 2 | | less than 1,000,000 inhabitants may be the subject of a real
| 3 | | property tax assessment settlement agreement among the | 4 | | taxpayer and taxing
districts in which the property is situated | 5 | | if litigation is or was pending as to its assessed valuation as | 6 | | of January 1, 2003 or thereafter. In addition, any real | 7 | | property that is used for refining crude oil located in a | 8 | | county of less than 1,000,000 inhabitants, as to which | 9 | | litigation with respect to its assessed valuation is pending or | 10 | | was pending as of January 1, 2011, may be the subject of a real | 11 | | property tax assessment settlement agreement among the | 12 | | taxpayer and taxing districts in which it is situated. Other | 13 | | appropriate authorities, which
may include county and State | 14 | | boards or officials, may also be parties to
such agreements. | 15 | | Such agreements may include the assessment of the
facility or | 16 | | property for any years in dispute as well as for up to 10 years | 17 | | in the future.
Such agreements may provide for the settlement | 18 | | of issues relating to the
assessed value of the facility and | 19 | | may provide for related payments,
refunds, claims, credits | 20 | | against taxes and liabilities in respect to past
and future | 21 | | taxes of taxing districts, including any fund created under
| 22 | | Section 20-35 of this Act, all implementing the settlement
| 23 | | agreement. Any such agreement may provide that parties thereto | 24 | | agree not to
challenge assessments as provided in the | 25 | | agreement. An agreement entered
into on or after January 1, | 26 | | 1993 may provide for the classification of property
that is the |
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| 1 | | subject of the agreement as real or personal during the term of | 2 | | the
agreement and thereafter. It may also provide that taxing
| 3 | | districts agree to reimburse the taxpayer for amounts paid by | 4 | | the taxpayer
in respect to taxes for the real property which is | 5 | | the subject of the
agreement to the extent levied by those | 6 | | respective districts, over and
above amounts which would be due | 7 | | if the facility were to be assessed as
provided in the | 8 | | agreement. Such reimbursement may be provided in the
agreement | 9 | | to be made by credit against taxes of the taxpayer. No credits
| 10 | | shall be applied against taxes levied with respect to debt | 11 | | service or lease
payments of a taxing district. No referendum | 12 | | approval or appropriation
shall be required for such an | 13 | | agreement or such credits and any such
obligation shall not | 14 | | constitute indebtedness of the taxing district for
purposes of | 15 | | any statutory limitation. The county collector shall treat
| 16 | | credited amounts as if they had been received by the collector | 17 | | as taxes
paid by the taxpayer and as if remitted to the | 18 | | district. A county
treasurer who is a party to such an | 19 | | agreement may agree to hold amounts
paid in escrow as provided | 20 | | in the agreement for possible use for paying
taxes until | 21 | | conditions of the agreement are met and then to apply these
| 22 | | amounts as provided in the agreement. No such settlement | 23 | | agreement shall
be effective unless it shall have been approved | 24 | | by the court in which such
litigation is pending. Any such | 25 | | agreement which has been entered into
prior to adoption of this | 26 | | amendatory Act of 1988 and which is contingent
upon enactment |
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| 1 | | of authorizing legislation shall be binding and enforceable.
| 2 | | (Source: P.A. 96-609, eff. 8-24-09.)
| 3 | | (35 ILCS 200/11-10)
| 4 | | Sec. 11-10. Definition of pollution control facilities. | 5 | | "Pollution control
facilities" means any system, method, | 6 | | construction, device or appliance
appurtenant thereto, or any | 7 | | portion of any building or equipment, that is
designed, | 8 | | constructed, installed or operated for the primary purpose of:
| 9 | | (a) eliminating, preventing, or reducing air or water | 10 | | pollution, as the
terms "air pollution" and "water pollution" | 11 | | are defined in the Environmental
Protection Act , in compliance | 12 | | with federal or State requirements enacted or promulgated to | 13 | | eliminate, prevent, or reduce air pollution or water pollution ; | 14 | | or
| 15 | | (b) treating, pretreating, modifying or disposing of any | 16 | | potential solid,
liquid or gaseous pollutant which if released | 17 | | without treatment, pretreatment,
modification or disposal | 18 | | might be harmful, detrimental or offensive to human,
plant or | 19 | | animal life, or to property. "Pollution control facilities" | 20 | | shall not
include, however,
| 21 | | (1) any facility with the primary purpose of (i) | 22 | | eliminating, containing,
preventing or reducing | 23 | | radioactive contaminants or energy, or (ii) treating
waste | 24 | | water produced by the nuclear generation of electric power,
| 25 | | (2) any large diameter pipes or piping systems used to |
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| 1 | | remove and disperse
heat from water involved in the nuclear | 2 | | generation of electric power,
| 3 | | (3) any facility operated by any person other than a | 4 | | unit of government,
whether within or outside of the | 5 | | territorial boundaries of a unit of local
government, for | 6 | | sewage disposal or treatment, or
| 7 | | (4) land underlying a cooling pond , .
| 8 | | (5) wind turbines, | 9 | | (6) ethanol producing facilities, except that systems, | 10 | | methods, construction, devices, or appliances appurtenant | 11 | | to those ethanol producing facilities may be considered | 12 | | pollution control facilities for the purposes of this Act, | 13 | | or | 14 | | (7) entire nuclear generating facilities, except that | 15 | | the systems, methods, construction, devices, or appliances | 16 | | appurtenant to those nuclear generating facilities may be | 17 | | considered pollution control facilities for the purposes | 18 | | of this Act. | 19 | | (Source: P.A. 83-883; 88-455.)
| 20 | | (35 ILCS 200/11-15)
| 21 | | Sec. 11-15. Method of valuation for pollution control | 22 | | facilities. To
determine 33 1/3% of the fair cash value of any | 23 | | certified pollution control
facilities in assessing those | 24 | | facilities, the Department shall , where reasonable, consider: | 25 | | (1) take into
consideration the actual or probable net earnings |
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| 1 | | attributable to the
facilities in question, capitalized on the | 2 | | basis of their productive earning
value to their owner; (2) the | 3 | | probable net value which could be realized by their
owner if | 4 | | the facilities were removed and sold at a fair, voluntary sale, | 5 | | giving
due account to the expense of removal and condition of | 6 | | the particular
facilities in question; or (3) such and other | 7 | | information as the Department may , consistent with principles | 8 | | set forth in this Section, believe to have a bearing on the | 9 | | fair cash value of the facilities to their owner consider as
| 10 | | bearing on the fair cash value of the facilities to their | 11 | | owner, consistent
with the principles set forth in this | 12 | | Section . For the purposes of this Code,
earnings shall be | 13 | | attributed to a pollution control facility only to the extent
| 14 | | that its operation results in the production of a commercially | 15 | | saleable
by-product , or increases the production of the | 16 | | products or services otherwise sold by the owner of the | 17 | | facility, or reduces the production costs of the
products or | 18 | | services otherwise sold by the owner of such facility.
| 19 | | (Source: P.A. 83-121; 88-455.)
| 20 | | (35 ILCS 200/11-25)
| 21 | | Sec. 11-25. Certification procedure. Application for a | 22 | | pollution control
facility certificate shall be filed with the | 23 | | Pollution Control Board in a
manner and form prescribed in | 24 | | regulations issued by that board. The
application shall contain | 25 | | appropriate and available descriptive information
concerning |
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| 1 | | anything claimed to be entitled in whole or in part to tax | 2 | | treatment
as a pollution control facility. If it is found that | 3 | | the claimed facility or
relevant portion thereof is a pollution | 4 | | control facility as defined in Section
11-10, the Pollution | 5 | | Control Board, acting through its Chairman or his or her
| 6 | | specifically authorized delegate, shall enter a finding and | 7 | | issue a certificate
to that effect. The certificate shall | 8 | | require tax treatment as a pollution
control facility, but only | 9 | | for the portion certified if only a portion is
certified. The | 10 | | effective date of a certificate shall be January 1 of the year | 11 | | in which the certificate is issued the date of application
for | 12 | | the certificate or the date of the construction of the | 13 | | facility, which ever
is later .
| 14 | | (Source: P.A. 76-2451; 88-455; revised 9-13-16.)
| 15 | | Section 99. Effective date. This Act takes effect upon | 16 | | becoming law.".
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