SB2513 Engrossed

LRB094 18816 BDD 54226 b






1
    AN ACT concerning revenue.

 
2
    Be it enacted by the People of the State of Illinois,
 
3
represented in the General Assembly:


 
4
    Section 5. The Property Tax Code is amended  by changing 
5
Section 10-152 as follows:
 



6
    (35 ILCS 200/10-152)



7
    (Section scheduled to be repealed on December 31, 2006)

8
    Sec. 10-152. Vegetative filter strip assessment. 

9
    (a) In counties with less than 3,000,000 inhabitants, any 
10
land
(i) that is
located
between a farm field and an area to be 
11
protected, including but not limited to
surface water, a 
12
stream, a river, or a sinkhole and
(ii) that meets the 
13
requirements of
subsection (b) of this Section shall be 
14
considered a "vegetative filter strip"
and valued at 1/6th of 
15
its productivity index equalized assessed value as
cropland.  In 
16
counties with 3,000,000 or more inhabitants, the
land shall be 
17
valued at the lesser of either (i) 16% of the fair cash value 
18
of
the
farmland estimated at the price it would bring at a 
19
fair, voluntary sale for
use by the buyer as a farm as defined 
20
in Section 1-60 or (ii) 90% of the 1983
average equalized 
21
assessed value per acre certified by the Department of
Revenue.

22
    (b) Vegetative filter strips shall meet the standards and 
23
specifications
set forth in the Natural Resources Conservation 
24
Service Technical Guide and
shall contain
vegetation that (i) 
25
has a dense top growth; (ii) forms a uniform ground cover;
 
26
(iii) has a heavy fibrous root system; and (iv) tolerates 
27
pesticides used in
the
farm field.

28
    (c) The county's soil and water conservation district
shall 
29
assist the taxpayer in completing
a uniform
certified document 
30
as prescribed by the Department of Revenue in cooperation
with 
31
the Association of Illinois Soil and Water Conservation 
32
Districts
that certifies (i)
that the property meets the 
 


 






SB2513 Engrossed
- 2 -
LRB094 18816 BDD 54226 b




1
requirements established under this Section for
vegetative 
2
filter strips and (ii) the acreage or square footage of 
3
property
that
qualifies for assessment as a vegetative filter 
4
strip.
The document shall be filed by the applicant with the 
5
Chief County Assessment
Officer.  The Chief
County Assessment 
6
Officer shall promulgate rules concerning the filing of the

7
document.
The soil and water conservation district shall create

8
a conservation plan for the creation of the filter strip.
The 
9
plan shall be kept on file in the soil and water
conservation 
10
district office. Nothing in this Section shall be construed to

11
require
any taxpayer to have vegetative filter strips.

12
    (d) A joint report by the
Department of Agriculture and the 
13
Department of Natural Resources concerning
the effect and 
14
impact of vegetative filter strip assessment shall be submitted

15
to the General Assembly by March 1, 2006.

16
    (e) This Section is repealed on December 31, 2016
2006.

17
(Source: P.A. 89-606, eff. 1-1-97; 90-552, eff. 12-12-97.)

 

18
    Section 99. Effective date. This Act takes effect upon 
19
becoming law.