Bill Text: IL HB2609 | 2013-2014 | 98th General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. In a Section concerning pollution control facilities, provides that effective date of certification as a pollution control facility shall be the later of: (i) January 1 of the year in which the facility is certified or (ii) the date of the construction or installation of the facility. Provides that the term "pollution control facility" includes, but is not limited to, ultra-low sulfur diesel equipment.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-12-03 - Session Sine Die [HB2609 Detail]
Download: Illinois-2013-HB2609-Introduced.html
Bill Title: Amends the Property Tax Code. In a Section concerning pollution control facilities, provides that effective date of certification as a pollution control facility shall be the later of: (i) January 1 of the year in which the facility is certified or (ii) the date of the construction or installation of the facility. Provides that the term "pollution control facility" includes, but is not limited to, ultra-low sulfur diesel equipment.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2014-12-03 - Session Sine Die [HB2609 Detail]
Download: Illinois-2013-HB2609-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Sections 11-10 and 11-25 as follows:
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6 | (35 ILCS 200/11-10)
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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:
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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
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15 | (b) treating, pretreating, modifying or disposing of any | ||||||||||||||||||||||||||
16 | potential solid,
liquid or gaseous pollutant which if released | ||||||||||||||||||||||||||
17 | without treatment, pretreatment,
modification or disposal | ||||||||||||||||||||||||||
18 | might be harmful, detrimental or offensive to human,
plant or | ||||||||||||||||||||||||||
19 | animal life, or to property. "Pollution control facilities" | ||||||||||||||||||||||||||
20 | shall not
include, however,
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21 | (1) any facility with the primary purpose of (i) | ||||||||||||||||||||||||||
22 | eliminating, containing,
preventing or reducing | ||||||||||||||||||||||||||
23 | radioactive contaminants or energy, or (ii) treating
waste |
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1 | water produced by the nuclear generation of electric power,
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2 | (2) any large diameter pipes or piping systems used to | ||||||
3 | remove and disperse
heat from water involved in the nuclear | ||||||
4 | generation of electric power,
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5 | (3) any facility operated by any person other than a | ||||||
6 | unit of government,
whether within or outside of the | ||||||
7 | territorial boundaries of a unit of local
government, for | ||||||
8 | sewage disposal or treatment, or
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9 | (4) land underlying a cooling pond.
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10 | The term "pollution control facility" includes, but is not | ||||||
11 | limited to, ultra-low sulfur diesel equipment. | ||||||
12 | (Source: P.A. 83-883; 88-455.)
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13 | (35 ILCS 200/11-25)
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14 | Sec. 11-25. Certification procedure. Application for a | ||||||
15 | pollution control
facility certificate shall be filed with the | ||||||
16 | Pollution Control Board in a
manner and form prescribed in | ||||||
17 | regulations issued by that board. The
application shall contain | ||||||
18 | appropriate and available descriptive information
concerning | ||||||
19 | anything claimed to be entitled in whole or in part to tax | ||||||
20 | treatment
as a pollution control facility. If it is found that | ||||||
21 | the claimed facility or
relevant portion thereof is a pollution | ||||||
22 | control facility as defined in Section
11-10, the Pollution | ||||||
23 | Control Board, acting through its Chairman or his or her
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24 | specifically authorized delegate, shall enter a finding and | ||||||
25 | issue a certificate
to that effect. The certificate shall |
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1 | require tax treatment as a pollution
control facility, but only | ||||||
2 | for the portion certified if only a portion is
certified. The | ||||||
3 | effective date of a certificate shall be the later of: (i) | ||||||
4 | January 1 of the year in which the facility is certified the | ||||||
5 | date of application
for the certificate or (ii) the date of the | ||||||
6 | construction or installation of the facility , which ever
is | ||||||
7 | later .
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8 | (Source: P.A. 76-2451; 88-455.)
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