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Rep. Tom Cross
Filed: 3/9/2011
| | 09700HB0234ham001 | | LRB097 05947 HLH 51805 a |
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| 1 | | AMENDMENT TO HOUSE BILL 234
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| 2 | | AMENDMENT NO. ______. Amend House Bill 234 by replacing |
| 3 | | everything after the enacting clause with the following:
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| 4 | | "Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 10-160 as follows:
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| 6 | | (35 ILCS 200/10-160)
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| 7 | | Sec. 10-160. Open space; application process. In counties |
| 8 | | with 3,000,000 or more inhabitants, the The person liable for |
| 9 | | taxes
on land used for open space purposes must file a verified |
| 10 | | application
requesting the additional open space valuation |
| 11 | | with the chief county assessment
officer by January 31 of each |
| 12 | | year for which that valuation is desired. For taxable years |
| 13 | | prior to 2011, in counties with less than 3,000,000 |
| 14 | | inhabitants, the person liable for taxes
on land used for open |
| 15 | | space purposes must file a verified application
requesting the |
| 16 | | additional open space valuation with the chief county |
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| | 09700HB0234ham001 | - 2 - | LRB097 05947 HLH 51805 a |
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| 1 | | assessment
officer by January 31 of each year for which that |
| 2 | | valuation is desired. For taxable year 2011 and thereafter, in |
| 3 | | counties with less than 3,000,000 inhabitants, the person |
| 4 | | liable for taxes
on land used for open space purposes must file |
| 5 | | a verified application
requesting the additional open space |
| 6 | | valuation with the chief county assessment
officer by June 30 |
| 7 | | of each year for which that valuation is desired. If the
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| 8 | | application is not filed by January 31 or June 30, as |
| 9 | | applicable, the taxpayer waives the right to claim
that |
| 10 | | additional valuation for that year. The application shall be in |
| 11 | | the form
prescribed by the Department and contain information |
| 12 | | as may reasonably be
required to determine whether the |
| 13 | | applicant meets the requirements of Section
10-155. If the |
| 14 | | application shows the applicant is entitled to the valuation,
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| 15 | | the chief county assessment officer shall approve it; |
| 16 | | otherwise, the
application shall be rejected.
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| 17 | | When such an application has been filed with and approved |
| 18 | | by the chief county
assessment officer, he or she shall |
| 19 | | determine the valuation of the land as
otherwise permitted by |
| 20 | | law and as required under Section 10-155, and shall list
those |
| 21 | | valuations separately. The county clerk, in preparing |
| 22 | | assessment books,
lists and blanks under Section 9-100, shall |
| 23 | | include therein columns for
indicating the approval of an |
| 24 | | application and for setting out the two separate
valuations.
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| 25 | | (Source: P.A. 80-1364; 88-455.)
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