HB0234 EnrolledLRB097 05947 HLH 46016 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 
5Section 10-160 as follows:
 



6    (35 ILCS 200/10-160)



7    Sec. 10-160. Open space; application process. In counties 
8with 3,000,000 or more inhabitants, the The person liable for 
9taxes
on land used for open space purposes must file a verified 
10application
requesting the additional open space valuation 
11with the chief county assessment
officer by January 31 of each 
12year for which that valuation is desired. For taxable years 
13prior to 2011, in counties with less than 3,000,000 
14inhabitants, the person liable for taxes
on land used for open 
15space purposes must file a verified application
requesting the 
16additional open space valuation with the chief county 
17assessment
officer by January 31 of each year for which that 
18valuation is desired. For taxable year 2011 and thereafter, in 
19counties with less than 3,000,000 inhabitants, the person 
20liable for taxes
on land used for open space purposes must file 
21a verified application
requesting the additional open space 
22valuation with the chief county assessment
officer by June 30 
23of each year for which that valuation is desired. If the

 
 
HB0234 Enrolled- 2 -LRB097 05947 HLH 46016 b

1application is not filed by January 31 or June 30, as 
2applicable, the taxpayer waives the right to claim
that 
3additional valuation for that year. The application shall be in 
4the form
prescribed by the Department and contain information 
5as may reasonably be
required to determine whether the 
6applicant meets the requirements of Section
10-155.  If the 
7application shows the applicant is entitled to the valuation,

8the chief county assessment officer shall approve it; 
9otherwise, the
application shall be rejected.

10    When such an application has been filed with and approved 
11by the chief county
assessment officer, he or she shall 
12determine the valuation of the land as
otherwise permitted by 
13law and as required under Section 10-155, and shall list
those 
14valuations separately.  The county clerk, in preparing 
15assessment books,
lists and blanks under Section 9-100, shall 
16include therein columns for
indicating the approval of an 
17application and for setting out the two separate
valuations.

18(Source: P.A. 80-1364; 88-455.)

 
 
19    Section 99. Effective date. This Act takes effect upon 
20becoming law.