SB2957 94TH GENERAL ASSEMBLY

LRB094 19182 EFG 54719 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB2957

Introduced 1/20/2006, by Sen. Don Harmon

SYNOPSIS AS INTRODUCED:

70 ILCS 805/18.6d

Amends the Downstate Forest Preserve District Act. Re-enacts the provisions of Section 18.6d of that Act, relating to the taxation of a landfill or other pollution control facility located in a forest preserve district. This Section was affected by Public Act 88-669, which has been held to be unconstitutional as a violation of the single subject clause of the Illinois Constitution. Includes validation provisions. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

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

Section 1. Findings; purpose; validation.

(a) The General Assembly finds and declares that:

(1) Public Act 88-669, effective November 29, 1994, contained provisions amending Section 18.6d of the Downstate Forest Preserve District Act, relating to the taxation of a landfill or other pollution control facility located in a forest preserve district. Public Act 88-669 also contained other provisions.

(2) The Illinois Supreme Court declared Public Act 88-669 to be unconstitutional as a violation of the single subject clause of the Illinois Constitution in People v. Olender, Docket No. 98932, opinion filed December 15, 2005.

(b) The purpose of this Act is to re-enact the provisions of Section 18.6d of the Downstate Forest Preserve District Act and to minimize or prevent any problems concerning those provisions that may arise from the unconstitutionality of Public Act 88-669. This re-enactment is intended to remove any question as to the validity and content of those provisions; it is not intended to supersede any other Public Act that amends the provisions re-enacted in this Act. The re-enacted material is shown in this Act as existing text (i.e., without underscoring) and includes changes made by subsequent amendments.

(c) The re-enactment of Section 18.6d of the Downstate Forest Preserve District Act by this Act is not intended, and shall not be construed, to impair any legal argument concerning whether those provisions were substantially re-enacted by any other Public Act.

(d) All otherwise lawful actions taken before the effective date of this Act in reliance on or pursuant to the provisions re-enacted by this Act, as those provisions were set forth in Public Act 88-669 or as subsequently amended, by any officer, employee, or agency of State government or by any other person or entity, are hereby validated, except to the extent prohibited under the Illinois or United States Constitution.

(e) This Act applies, without limitation, to actions pending on or after the effective date of this Act, except to the extent prohibited under the Illinois or United States Constitution.

Section 5. The Downstate Forest Preserve District Act is amended by changing Section 18.6d as follows:

(70 ILCS 805/18.6d)

Sec. 18.6d. All real property owned by a forest preserve district that has located upon it an operating sanitary landfill, pollution control facility, or new pollution control facility shall be exempt from real estate taxation under Section 15-150 of the Property Tax Code. In addition, the operation or ownership of any sanitary landfill, pollution control facility, or new pollution control facility that is located on land owned by a forest preserve district shall not be subject, directly or indirectly, to any leasehold taxes under Section 9-195 of the Property Tax Code.

(Source: P.A. 88-503; 88-669, eff. 11-29-94; 88-670, 12-2-94; 88-681, eff. 12-22-94; 89-235, eff. 8-4-95.)

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