101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2484

 

Introduced , by Rep. Dave Severin

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/11-155
35 ILCS 200/11-160
35 ILCS 200/11-165

    Amends the Property Tax Code. Provides that for providing to the Department of Revenue the Director of Natural Resources and shall be assessed by the Department of Revenue (rather than by proof of a valid facility number issued by the Illinois Environmental Protection Agency). Deletes language regarding the approval procedure for a qualifying water treatment facility, except for language regarding the effective date of certificates. Makes a technical correction concerning a reference to the Department of Natural Resources.


LRB101 07499 HLH 52542 b

 

 

A BILL FOR

 

HB2484LRB101 07499 HLH 52542 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 11-155, 11-160, and 11-165 as follows:
 
6    (35 ILCS 200/11-155)
7    Sec. 11-155. Certification and assessment authority. For
8tax purposes, a qualifying water treatment facility shall be
9certified as such by providing to the Department proof of a
10valid facility number issued by the Illinois Environmental
11Protection Agency the Director of Natural Resources and shall
12be assessed by the Department of Revenue.
13(Source: P.A. 92-278, eff. 1-1-02.)
 
14    (35 ILCS 200/11-160)
15    Sec. 11-160. Effective date of certificates Approval
16procedure. Application for approval as a qualifying water
17treatment facility shall be filed with the Department of
18Natural Resources in the manner and form prescribed by the
19Director of National Resources. The application shall contain
20appropriate and available descriptive information concerning
21anything claimed to be entitled to tax treatment as defined in
22this Division 4. If it is found that the facility meets the

 

 

HB2484- 2 -LRB101 07499 HLH 52542 b

1definition, the Director of Natural Resources, or his or her
2duly authorized designee, shall enter a finding and issue a
3certificate that requires tax treatment as a qualifying water
4treatment facility. The effective date of a certificate shall
5be on January 1 preceding the date of certification or
6preceding the date construction or installation of the facility
7commences, whichever is later.
8(Source: P.A. 92-278, eff. 1-1-02.)
 
9    (35 ILCS 200/11-165)
10    Sec. 11-165. Judicial review; qualifying water treatment
11facilities. Any applicant or holder aggrieved by the issuance,
12refusal to issue, denial, revocation, modification, or
13restriction of a qualifying water treatment facility
14certificate may appeal the finding and order of the Department
15of Revenue Natural Resources under the Administrative Review
16Law.
17(Source: P.A. 92-278, eff. 1-1-02.)