Bill Text: IL SB1055 | 2019-2020 | 101st General Assembly | Chaptered
Bill Title: Amends the Property Tax Code. In provisions concerning water treatment facilities, removes provisions concerning certification by the Department of Natural Resources. Provides that, on and after January 1, 2020, qualified water treatment facilities shall apply for assessment to and be assessed by the Department of Revenue. Effective immediately.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2019-08-02 - Public Act . . . . . . . . . 101-0199 [SB1055 Detail]
Download: Illinois-2019-SB1055-Chaptered.html
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Public Act 101-0199 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 11-155, 11-160, and 11-165 and by adding Section | ||||
11-161 as follows:
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(35 ILCS 200/11-155)
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Sec. 11-155. Assessment Certification and assessment | ||||
authority. For assessment tax purposes, a
qualifying water | ||||
treatment facility shall provide proof of a valid facility | ||||
number issued by the Illinois Environmental Protection Agency | ||||
and be certified as such by the Director
of Natural Resources | ||||
and shall be assessed by the Department
of Revenue.
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(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-160)
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Sec. 11-160. Approval procedure. Applications Application | ||||
for approval as a qualifying
water treatment facility that are | ||||
filed prior to January 1, 2020 shall be filed with the | ||||
Department of Natural
Resources in the manner and form | ||||
prescribed by the Director of National
Resources. The | ||||
application shall contain appropriate and available | ||||
descriptive
information concerning anything claimed to be |
entitled to tax treatment as
defined in this Division 4. If it | ||
is found that the facility meets the
definition, the Director | ||
of Natural Resources, or his or her
duly authorized designee, | ||
shall enter a finding and issue a certificate that
requires tax | ||
treatment as a qualifying water treatment facility. The | ||
effective
date of a certificate shall be on January 1 preceding | ||
the date of certification
or preceding the date construction or | ||
installation of the facility commences,
whichever is later.
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(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-161 new) | ||
Sec. 11-161. Application procedure; assessment by | ||
Department of Revenue. Applications for assessment as a | ||
qualifying water treatment facility that are filed on or after | ||
January 1, 2020 shall be filed with the Department of Revenue | ||
in the manner and form prescribed by the Department of Revenue. | ||
The application shall contain appropriate documentation that | ||
the applicant has been issued a valid facility number by the | ||
Illinois Environmental Protection Agency and is entitled to tax | ||
treatment as defined in this Division 4. The effective date of | ||
an assessment shall be on January 1 preceding the date of | ||
approval by the Department of Revenue or preceding the date | ||
construction or installation of the facility commences, | ||
whichever is later.
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(35 ILCS 200/11-165)
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Sec. 11-165. Judicial review; qualifying water treatment | ||
facilities. Any
applicant or holder aggrieved by the issuance, | ||
refusal to issue, denial,
revocation, modification, or | ||
restriction of an assessment as a qualifying water treatment
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facility certificate may appeal the finding and order of the | ||
Department of Revenue (if on or after January 1, 2020) or the | ||
Department of
Natural Resources (if before January 1, 2020) | ||
under the Administrative Review Law.
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(Source: P.A. 92-278, eff. 1-1-02.)
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