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90_HB3337
35 ILCS 200/1-130
Amends the Property Tax Code. Provides that "property"
includes a vehicle or similar portable structure only if it
is used as an owner-occupied dwelling place by the owner of
the land on which the vehicle or similar portable structure
is located (now a vehicle or similar portable structure used
or constructed to permit the use as a dwelling place if the
structure is resting in whole on a permanent foundation).
Effective immediately.
LRB9010862KDcd
LRB9010862KDcd
1 AN ACT to amend the Property Tax Code by changing Section
2 1-130.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 1-130 as follows:
7 (35 ILCS 200/1-130)
8 Sec. 1-130. Property; real property; real estate; land;
9 tract; lot. The land itself, with all things contained
10 therein, and also all buildings, structures and improvements,
11 and other permanent fixtures thereon, including all oil, gas,
12 coal and other minerals in the land and the right to remove
13 oil, gas and other minerals, excluding coal, from the land,
14 and all rights and privileges belonging or pertaining
15 thereto, except where otherwise specified by this Code.
16 Included therein is any vehicle or similar portable structure
17 used or so constructed as to permit its use as an
18 owner-occupied a dwelling place by the owner of the land on
19 which the vehicle or similar portable structure is located.
20 Excluded therefrom is any vehicle or similar portable
21 structure used or so constructed to permit its use as a
22 dwelling place by someone other than the owner of the land on
23 which the vehicle or similar portable structure is located,
24 if the structure is resting in whole on a permanent
25 foundation.
26 (Source: P.A. 86-1481; 87-877; 88-455.)
27 Section 99. Effective date. This Act takes effect upon
28 becoming law.