Public Act 097-0296
 
HB0234 EnrolledLRB097 05947 HLH 46016 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 10-160 as follows:
 
    (35 ILCS 200/10-160)
    Sec. 10-160. Open space; application process. In counties
with 3,000,000 or more inhabitants, the The person liable for
taxes on land used for open space purposes must file a verified
application requesting the additional open space valuation
with the chief county assessment officer by January 31 of each
year for which that valuation is desired. For taxable years
prior to 2011, in counties with less than 3,000,000
inhabitants, the person liable for taxes on land used for open
space purposes must file a verified application requesting the
additional open space valuation with the chief county
assessment officer by January 31 of each year for which that
valuation is desired. For taxable year 2011 and thereafter, in
counties with less than 3,000,000 inhabitants, the person
liable for taxes on land used for open space purposes must file
a verified application requesting the additional open space
valuation with the chief county assessment officer by June 30
of each year for which that valuation is desired. If the
application is not filed by January 31 or June 30, as
applicable, the taxpayer waives the right to claim that
additional valuation for that year. The application shall be in
the form prescribed by the Department and contain information
as may reasonably be required to determine whether the
applicant meets the requirements of Section 10-155. If the
application shows the applicant is entitled to the valuation,
the chief county assessment officer shall approve it;
otherwise, the application shall be rejected.
    When such an application has been filed with and approved
by the chief county assessment officer, he or she shall
determine the valuation of the land as otherwise permitted by
law and as required under Section 10-155, and shall list those
valuations separately. The county clerk, in preparing
assessment books, lists and blanks under Section 9-100, shall
include therein columns for indicating the approval of an
application and for setting out the two separate valuations.
(Source: P.A. 80-1364; 88-455.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.