Full Text of HB3445 100th General Assembly
HB3445 100TH GENERAL ASSEMBLY |
| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018 HB3445 Introduced , by Rep. Daniel V. Beiser SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/11-10 | | 35 ILCS 200/11-15 | | 35 ILCS 200/11-25 | |
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Amends the Property Tax Code. Provides that the term "pollution control facility" also includes any system, method, construction, device or appliance
appurtenant thereto, or any portion of any building or equipment, that is
designed, constructed, installed or operated for the primary purpose of complying with federal or State requirements enacted or promulgated to eliminate, prevent, or reduce air pollution or water pollution. In a Section concerning valuation of pollution control facilities, removes a provision requiring the Department to consider the actual or probable net earnings attributable to the
facilities in question, capitalized on the basis of their productive earning
value to their owner. Provides that the effective date of a pollution control
facility certificate shall be January 1 of the year in which the certificate is issued.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 11-10, 11-15, and 11-25 as follows:
| 6 | | (35 ILCS 200/11-10)
| 7 | | Sec. 11-10. Definition of pollution control facilities. | 8 | | "Pollution control
facilities" means any system, method, | 9 | | construction, device or appliance
appurtenant thereto, or any | 10 | | portion of any building or equipment, that is
designed, | 11 | | constructed, installed or operated for the primary purpose of:
| 12 | | (a) eliminating, preventing, or reducing air or water | 13 | | pollution, as the
terms "air pollution" and "water pollution" | 14 | | are defined in the Environmental
Protection Act , or for | 15 | | complying with federal or State requirements enacted or | 16 | | promulgated to eliminate, prevent, or reduce air pollution or | 17 | | water pollution ; or
| 18 | | (b) treating, pretreating, modifying or disposing of any | 19 | | potential solid,
liquid or gaseous pollutant which if released | 20 | | without treatment, pretreatment,
modification or disposal | 21 | | might be harmful, detrimental or offensive to human,
plant or | 22 | | animal life, or to property. "Pollution control facilities" | 23 | | shall not
include, however,
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| 1 | | (1) any facility with the primary purpose of (i) | 2 | | eliminating, containing,
preventing or reducing | 3 | | radioactive contaminants or energy, or (ii) treating
waste | 4 | | water produced by the nuclear generation of electric power,
| 5 | | (2) any large diameter pipes or piping systems used to | 6 | | remove and disperse
heat from water involved in the nuclear | 7 | | generation of electric power,
| 8 | | (3) any facility operated by any person other than a | 9 | | unit of government,
whether within or outside of the | 10 | | territorial boundaries of a unit of local
government, for | 11 | | sewage disposal or treatment, or
| 12 | | (4) land underlying a cooling pond.
| 13 | | (Source: P.A. 83-883; 88-455.)
| 14 | | (35 ILCS 200/11-15)
| 15 | | Sec. 11-15. Method of valuation for pollution control | 16 | | facilities. To
determine 33 1/3% of the fair cash value of any | 17 | | certified pollution control
facilities in assessing those | 18 | | facilities, the Department shall take into
consideration the | 19 | | actual or probable net earnings attributable to the
facilities | 20 | | in question, capitalized on the basis of their productive | 21 | | earning
value to their owner; the probable net value which | 22 | | could be realized by their
owner if the facilities were removed | 23 | | and sold at a fair, voluntary sale, giving
due account to the | 24 | | expense of removal and condition of the particular
facilities | 25 | | in question; and other information as the Department may |
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| 1 | | consider as
bearing on the fair cash value of the facilities to | 2 | | their owner, consistent
with the principles set forth in this | 3 | | Section. For the purposes of this Code,
earnings shall be | 4 | | attributed to a pollution control facility only to the extent
| 5 | | that its operation results in the production of a commercially | 6 | | saleable
by-product or increases the production or reduces the | 7 | | production costs of the
products or services otherwise sold by | 8 | | the owner of such facility.
| 9 | | (Source: P.A. 83-121; 88-455.)
| 10 | | (35 ILCS 200/11-25)
| 11 | | Sec. 11-25. Certification procedure. Application for a | 12 | | pollution control
facility certificate shall be filed with the | 13 | | Pollution Control Board in a
manner and form prescribed in | 14 | | regulations issued by that board. The
application shall contain | 15 | | appropriate and available descriptive information
concerning | 16 | | anything claimed to be entitled in whole or in part to tax | 17 | | treatment
as a pollution control facility. If it is found that | 18 | | the claimed facility or
relevant portion thereof is a pollution | 19 | | control facility as defined in Section
11-10, the Pollution | 20 | | Control Board, acting through its Chairman or his or her
| 21 | | specifically authorized delegate, shall enter a finding and | 22 | | issue a certificate
to that effect. The certificate shall | 23 | | require tax treatment as a pollution
control facility, but only | 24 | | for the portion certified if only a portion is
certified. The | 25 | | effective date of a certificate shall be January 1 of the year |
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| 1 | | in which the certificate is issued the date of application
for | 2 | | the certificate or the date of the construction of the | 3 | | facility, which ever
is later .
| 4 | | (Source: P.A. 76-2451; 88-455; revised 9-13-16.)
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