HB2484ham002 101ST GENERAL ASSEMBLY

Rep. Dave Severin

Filed: 3/22/2019

10100HB2484ham002 LRB101 07499 HLH 58451 a

AMENDMENT TO HOUSE BILL 2484

AMENDMENT NO. ______. Amend House Bill 2484 by replacing everything after the enacting clause with the following:

"Section 5. The Property Tax Code is amended by changing Sections 11-155, 11-160, and 11-165 as follows:

(35 ILCS 200/11-155)

Sec. 11-155. Certification and assessment authority. For assessment tax purposes, a qualifying water treatment facility shall be certified as such by the Director of Natural Resources and shall be assessed by the Department of Revenue. If an application is approved and a certification is issued following the procedure contained in Section 11-160, the property shall be assessed as a qualifying water treatment facility by the Department of Revenue.

(Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/11-160)

Sec. 11-160. Approval procedure. Application for approval as a qualifying water treatment facility shall be filed with the Department of Revenue Natural Resources in the manner and form prescribed by the Department of Revenue Director of National Resources. The application shall contain appropriate and available descriptive information concerning anything claimed to be entitled to assessment tax treatment as defined in this Division 4. If it is found that the facility meets the definition, the Director of Revenue Natural Resources, or his or her duly authorized designee, shall enter a finding and issue a certificate that requires assessment tax treatment as a qualifying water treatment facility. The effective date of a certificate shall be on January 1 preceding the date of certification or preceding the date construction or installation of the facility commences, whichever is later.

(Source: P.A. 92-278, eff. 1-1-02.)

(35 ILCS 200/11-165)

Sec. 11-165. Judicial review; qualifying water treatment facilities. Any applicant or holder aggrieved by the issuance, refusal to issue, denial, revocation, modification, or restriction of a qualifying water treatment facility certificate may appeal the finding and order of the Department of Revenue (or the Department of Natural Resources, if applicable) under the Administrative Review Law.

(Source: P.A. 92-278, eff. 1-1-02.)".