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| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB2865 Introduced , by Rep. Jil Tracy SYNOPSIS AS INTRODUCED: |
| 35 ILCS 200/9-200 | | 35 ILCS 200/15-190 new | | 70 ILCS 605/5-2 | from Ch. 42, par. 5-2 |
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Amends the Property Tax Code. Amends a Section regarding previously exempt by providing that public highways, streets, and alleys shall be subject to taxation under the Illinois Drainage Code. Adds a Section in an Article regarding exemptions providing that public highways, streets, and alleys shall be taxable under the Illinois Drainage Code. Amends the Illinois Drainage Code. Provides that public highways, streets, and alleys shall be included in the commissioners' assessment roll of benefits, damages, and compensation. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | HB2865 | | LRB098 05664 OMW 35703 b |
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1 | | AN ACT concerning local government.
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2 | | Be it enacted by the People of the State of Illinois,
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3 | | represented in the General Assembly:
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4 | | Section 5. The Property Tax Code is amended by changing |
5 | | Section 9-200 and adding 15-190 as follows:
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6 | | (35 ILCS 200/9-200)
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7 | | Sec. 9-200. Previously exempt property. |
8 | | (a) Generally. Property that is purchased,
granted, taken |
9 | | or otherwise transferred from a use exempt from taxation under
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10 | | this Code to a use not so exempt shall be subject to taxation |
11 | | from the date of
change of use, purchase or conveyance. In |
12 | | those cases the county collector may
issue a tax bill to the |
13 | | person holding title to the property for that part of
the year |
14 | | during which it was not exempt, and may accept payment of the |
15 | | bill as
full and final settlement of tax liability for that |
16 | | year. |
17 | | (b) Drainage district. Public highways, streets, and |
18 | | alleys located within a drainage district under the Illinois |
19 | | Drainage Code previously exempt from taxation under this Code |
20 | | shall be subject to taxation from the effective date of this |
21 | | amendatory Act of the 98th General Assembly by the drainage |
22 | | district in which they are located.
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23 | | (Source: P.A. 86-1481; 88-455.)
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