Sen. Dale Fowler
Filed: 4/3/2019
 
 

 

 

 
10100SB1055sam001LRB101 06566 HLH 58964 a



1
AMENDMENT TO SENATE BILL 1055 




2    AMENDMENT NO. ______. Amend Senate Bill 1055 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 5. The Property Tax Code is amended  by changing 
5Sections 11-155, 11-160, and 11-165 and  by adding Section 
611-161 as follows:
 



7    (35 ILCS 200/11-155)



8    Sec. 11-155. Assessment Certification and assessment 
9authority. For assessment tax purposes, a
qualifying water 
10treatment facility shall provide proof of a valid facility 
11number issued by the Illinois Environmental Protection Agency 
12and be certified as such by the Director
of Natural Resources 
13and shall be assessed by the Department
of Revenue.

14(Source: P.A. 92-278, eff. 1-1-02.)

 



15    (35 ILCS 200/11-160)



 
 
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1    Sec. 11-160. Approval procedure. Applications Application 
2for approval as a qualifying
water treatment facility that are 
3filed prior to January 1, 2020 shall be filed with the 
4Department of Natural
Resources in the manner and form 
5prescribed by the Director of National
Resources.  The 
6application shall contain appropriate and available 
7descriptive
information concerning anything claimed to be 
8entitled to tax treatment as
defined in this Division 4.  If it 
9is found that the facility meets the
definition, the Director 
10of Natural Resources, or his or her
duly authorized designee, 
11shall enter a finding and issue a certificate that
requires tax 
12treatment as a qualifying water treatment facility.  The 
13effective
date of a certificate shall be on January 1 preceding 
14the date of certification
or preceding the date construction or 
15installation of the facility commences,
whichever is later. 

16(Source: P.A. 92-278, eff. 1-1-02.)

 
17    (35 ILCS 200/11-161 new)
18    Sec. 11-161. Application procedure; assessment by 
19Department of Revenue. Applications for assessment as a 
20qualifying water treatment facility that are filed on or after 
21January 1, 2020 shall be filed with the Department of Revenue 
22in the manner and form prescribed by the Department of Revenue. 
23The application shall contain appropriate documentation that 
24the applicant has been issued a valid facility number by the 
25Illinois Environmental Protection Agency and is entitled to tax 
 
 
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1treatment as defined in this Division 4. The effective date of 
2an assessment shall be on January 1 preceding the date of 
3approval by the Department of Revenue or preceding the date 
4construction or installation of the facility commences, 
5whichever is later.
 



6    (35 ILCS 200/11-165)



7    Sec. 11-165. Judicial review; qualifying water treatment 
8facilities. Any
applicant or holder aggrieved by the issuance, 
9refusal to issue, denial,
revocation, modification, or 
10restriction of an assessment as a qualifying water treatment

11facility certificate may appeal the finding and order of the 
12Department of Revenue (if on or after January 1, 2020) or the 
13Department of
Natural Resources (if before January 1, 2020) 
14under the Administrative Review Law.

15(Source: P.A. 92-278, eff. 1-1-02.)


 
16    Section 99. Effective date. This Act takes effect upon 
17becoming law.".