90th General Assembly
Summary of HB0581
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Short description: 
OCC & USE-SEN CIT ASSESSMENT                                               

Synopsis of Bill as introduced:
        Amends the Use Tax Act, the Service  Use  Tax  Act,  the  Service      
   Occupation  Tax  Act,  and the Retailers' Occupation Tax Act.  Exempts      
   aviation fuel received for use or consumption in the operation  of  an      
   air  cargo transportation hub facility that meets certain requirements      
   from the taxes imposed by  those  Acts  for  a  period  of  10  years.      
   Requires  the  facility  to  receive  a certificate of eligibility for      
   exemption from the  Department  of  Commerce  and  Community  Affairs.      
   Requires the facility to repay exempted taxes if the facility fails to      
   meet certain requirements.  Effective immediately.                          
        HOUSE AMENDMENT NO. 1.                                                 
        Provides that aviation fuel received for use  or  consumption  in      
   the operation of an air cargo transportation hub facility that locates      
   within  an enterprise zone or at any airport in this State that was an      
   active duty U.S. Air Force base with a joint  use  operation  contract      
   within  a  county with a population between 250,000 and 300,000 at the      
   time the contract was made (now,  within  an  enterprise  zone)  after      
   January  1,  1997 shall be exempted from the use tax, service use tax,      
   service occupation tax, and retailers' occupation tax for 10 years.         
        HOUSE AMENDMENT NO. 2.                                                 
        In the definition of air cargo transportation hub facility in the      
   occupation and use tax acts, increases the amount of investment by an       
   enterprise in real estate, machinery, or equipment a facility must          
   make from $150,000 to $35,000,000.                                          
        SENATE AMENDMENT NO. 1. (Senate recedes June 1, 1997)                  
        Requires that the business enterprise be an out-of-State business      
   enterprise locating in Illinois  in  order  to  qualify  for  the  tax      
        CONFERENCE COMMITTEE REPORT NO. 1.                                     
        Recommends that the Senate recede from S-am 1.                         
        Recommends that the bill be amended as follows:                        
          Deletes reference to:                                                
          35 ILCS 105/3-95 new                                                 
          35 ILCS 110/3-80 new                                                 
          35 ILCS 115/3-60 new                                                 
          35 ILCS 120/2-75 new                                                 
          Adds reference to:                                                   
          20 ILCS 2505/39b51                                                   
          30 ILCS 105/5.122               from Ch. 127, par. 141.122           
          30 ILCS 105/6p-4                from Ch. 127, par. 142p4             
          35 ILCS 105/3-5                 from Ch. 120, par. 439.3-5           
          35 ILCS 105/3-55                from Ch. 120, par. 439.3-55          
          35 ILCS 110/3-5                 from Ch. 120, par. 439.33-5          
          35 ILCS 115/3-5                 from Ch. 120, par. 439.103-5         
          35 ILCS 120/2-5                 from Ch. 120, par. 441-5             
          35 ILCS 200/6-30                                                     
          35 ILCS 200/6-32 new                                                 
          35 ILCS 200/6-34 new                                                 
          35 ILCS 200/10-152                                                   
          35 ILCS 200/14-20                                                    
          35 ILCS 200/15-170                                                   
          35 ILCS 200/15-175                                                   
          55 ILCS 5/5-1006.5                                                   
          320 ILCS 30/Act title                                                
          320 ILCS 30/1                   from Ch. 67 1/2, par. 451            
          320 ILCS 30/2                   from Ch. 67 1/2, par. 452            
          320 ILCS 30/3                   from Ch. 67 1/2, par. 453            
          320 ILCS 30/5                   from Ch. 67 1/2, par. 455            
          320 ILCS 30/7                   from Ch. 67 1/2, par. 457            
          30 ILCS 105/5.416 rep.                                               
        Deletes everything.  Amends  the  Civil  Administrative  Code  of      
   Illinois  to  change  the  deadline  for  submitting  the  Jobs Impact      
   Committee report from June 30, 1997  to  June  30,  1998.  Amends  the      
   Senior  Citizens Real Estate Tax Deferral Act. Changes the short title      
   to the Senior Citizens and Disabled Persons Real Estate  Tax  Deferred      
   Act.  Changes the name of the Senior Citizens Real Estate Deferred Tax      
   Revolving Fund to the Senior Citizens and Disabled Persons Real Estate      
   Deferred Tax  Revolving  Fund.  Provides  that  disabled  persons  are      
   eligible  to  receive real estate tax deferrals under the Act.  Amends      
   the State Finance Act and  the  Property  Tax  Code  to  change  cross      
   references.  Amends  the  Use  Tax  Act,  the Service Use Tax Act, the      
   Service Occupation Tax Act, and the  Retailers'  Occupation  Tax  Act.      
   Provides  that  horticultural  polyhouses  or  hoop  houses  used  for      
   propagating, growing, or overwintering plants shall be considered farm      
   machinery  and  equipment for exemption purposes. Exempts from the use      
   tax and retailers' occupation tax tangible personal property  sold  to      
   or used by a common carrier by rail or motor (now, rail) that receives      
   the  physical  possession  of  the  property  in  Illinois,  and  that      
   transports the property out of Illinois. Amends the Property Tax Code.      
   Deletes  the  provision stating that a board of review in a commission      
   county shall within one year of taking office successfully complete  a      
   basic  course  in  assessment  practice  approved  by  the Department.      
   Provides that no person may serve on a board of review in a commission      
   county without first passing an examination prepared and  administered      
   by  the  Department  to  determine  his  or her competence to hold the      
   office.   Provides  that  if  the  board   of   county   commissioners      
   constitutes  the  board  of review and if any member does not meet the      
   examination requirements,  they  shall  appoint  a  board  of  review.      
   Provides  that  an  appointed  board  of review in a commission county      
   shall consist of 2 members affiliated with the political party polling      
   the highest vote for any county office in the county and one member of      
   the party polling the second highest vote for the same  county  office      
   at  the  last  general  election.   Provides that the authority of the      
   sitting board  of  review  may  not  be  terminated  until  the  board      
   completes  its  work  for  the  tax  year.   Provides that a candidate      
   appearing at the examination shall indicate to the Department the name      
   of the county  the  results  shall  be  certified  to  if  he  or  she      
   successfully  passes  the  examination.   Provides that the Department      
   shall certify the list to  each  county  from  which  candidates  have      
   appeared  at the exam location.  Provides that within one year of this      
   amendatory Act the Department shall conduct an  examination  at  least      
   once  in  each  commission county for which the chairman of the County      
   Board of Commissioners requests an examination. Replaces the specified      
   width limitation for a vegetative filter strip  with  the  requirement      
   that  the strip meet the standards and specifications set forth in the      
   Natural Resources Conservation Service Technical Guide. Provides  that      
   in  counties  of  fewer  than 3,000,000 inhabitants, in the event of a      
   sale of homestead property the homestead  exemption  shall  remain  in      
   effect for the remainder of the assessment year of the sale.  Provides      
   that  the  assessor or chief county assessment officer may require the      
   new owner of  the  homestead  property  to  apply  for  the  homestead      
   exemption for the following assessment year. Provides that in counties      
   of  less  than  3,000,000  inhabitants,  if  an owner fails to file an      
   application  for  the  Senior  Citizens  Assessment  Freeze  Homestead      
   Exemption during the previous assessment year and  qualifies  for  the      
   exemption,  the Chief County Assessment Officer or the Board of Review      
   shall issue a certificate or error setting forth the  correct  taxable      
   valuation of the property. Amends the Special County Retailers' Occu-       
   pation Tax for Public Safety Law in the Counties Code to provide that       
   the County Public Safety Retailers' Occupation Tax Fund shall be an         
   unappropriated trust fund held outside of the State treasury  (now  in      
   the   State   treasury).    Effective  immediately,  except  that  the      
   provisions concerning  Board  of  Review  qualifications  take  effect      
   January 1, 1999.                                                            
        GOVERNOR'S AMENDATORY VETO MESSAGE                                     
          Deletes reference to:                                                
          30 ILCS 105/15.122                                                   
          30 ILCS 105/6p-4                                                     
          320 ILCS 30/Act Title                                                
          320 ILCS 30/1                                                        
          320 ILCS 30/2                                                        
          320 ILCS 30/3                                                        
          320 ILCS 30/5                                                        
          320 ILCS 30/7                                                        
        Recommends deleting provisions that provide that the Senior Citi-      
   zens Real Estate Tax Deferral Act apply to disabled persons. Restores       
   provisions requiring the sum of $330,000 to be transferred from the         
   State Lottery Fund to the Senior Citizens Real Estate Deferred Tax          
   Revolving Fund as soon as possible after the effective date of the          
   Senior Citizens Real Estate Tax Deferral Act and permitting additional      
   funds, as may be necessary, to be appropriated from the General             
   Revenue Fund.                                                               
Last action on Bill: PUBLIC ACT.............................. 90-0552

   Last action date: 97-12-12

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   2     SENATE -   1


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