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1 | AN ACT concerning revenue.
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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 10-155 as follows:
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6 | (35 ILCS 200/10-155)
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7 | Sec. 10-155. Open space land; valuation. In all counties, | |||||||||||||||||||
8 | in
addition to valuation as otherwise permitted by law, land | |||||||||||||||||||
9 | which is used for
open space purposes and has been so used for | |||||||||||||||||||
10 | the 3 years immediately preceding
the year in which the | |||||||||||||||||||
11 | assessment is made, upon application under Section
10-160, | |||||||||||||||||||
12 | shall be valued on the basis of its fair cash value, estimated | |||||||||||||||||||
13 | at the
price it would bring at a fair, voluntary sale for use | |||||||||||||||||||
14 | by the buyer for open
space purposes.
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15 | (a) Land is considered used for open space purposes if it | |||||||||||||||||||
16 | is more than 10 acres
in area and:
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17 | (1) (a) is actually and exclusively used for | |||||||||||||||||||
18 | maintaining or enhancing natural
or scenic resources,
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19 | (2) (b) protects air or streams or water supplies,
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20 | (3) (c) promotes conservation of soil, wetlands, | |||||||||||||||||||
21 | beaches, or marshes,
including ground cover or planted | |||||||||||||||||||
22 | perennial grasses, trees and shrubs and other
natural | |||||||||||||||||||
23 | perennial growth, and including any body of water, whether |
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1 | man-made or
natural,
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2 | (4) (d) conserves landscaped areas, such as public or | ||||||
3 | private golf courses,
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4 | (5) (e) enhances the value to the public of abutting or | ||||||
5 | neighboring parks,
forests, wildlife preserves, nature | ||||||
6 | reservations, sanctuaries, or other open
spaces, or
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7 | (6) (f) preserves historic sites.
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8 | (b) A separately identifiable part of one property or | ||||||
9 | campus consisting of one or more parcels of land under one | ||||||
10 | ownership shall be valued as open space if the separately | ||||||
11 | identifiable part meets one or more of the criteria listed in | ||||||
12 | subsection (a) of this Section and is not otherwise excluded | ||||||
13 | from valuation as open space land under this Section. The | ||||||
14 | remaining part of such property or campus shall be valued at | ||||||
15 | fair cash value in accordance with Section 9-145 or in | ||||||
16 | accordance with a classification ordinance adopted pursuant to | ||||||
17 | Section 9-150. The boundary between the part of a property to | ||||||
18 | be valued as open space and the remaining part of the property | ||||||
19 | to be valued at fair cash value shall be set forth by map, | ||||||
20 | survey, or other description sufficient to identify both parts | ||||||
21 | clearly in the application filed under Section 10-160. The | ||||||
22 | boundary need not conform to existing property index number | ||||||
23 | ("PIN") descriptions, and one PIN may contain both open space | ||||||
24 | and non-open space land. In all cases the qualification of any | ||||||
25 | land for open space valuation shall be determined by the | ||||||
26 | substantive criteria in this Section, and not merely by PIN |
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1 | descriptions. | ||||||
2 | (c) The following uses of land or improvements do not | ||||||
3 | qualify for valuation as open space land, except as otherwise | ||||||
4 | provided under this Section: | ||||||
5 | (1) land that Land is not considered used for open | ||||||
6 | space purposes if it is used primarily
for residential | ||||||
7 | purposes ; . | ||||||
8 | (2) if If the land is improved with a water-retention | ||||||
9 | dam that is operated primarily for commercial purposes, the | ||||||
10 | water-retention dam is not considered to be used for open | ||||||
11 | space purposes despite the fact that any resulting man-made | ||||||
12 | lake may be considered to be used for open space purposes | ||||||
13 | under this Section ; .
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14 | (3) improvements consisting of hotels, lodging | ||||||
15 | facilities, club houses, banquet facilities, tennis or | ||||||
16 | other courts, swimming pools, or retail shops, together | ||||||
17 | with the land directly underlying such improvements; | ||||||
18 | (4) improvements consisting of buildings or structures | ||||||
19 | that are used primarily for commercial or industrial | ||||||
20 | purposes, together with the land directly underlying such | ||||||
21 | improvements; | ||||||
22 | (5) parking areas, roadways, walkways, medians with or | ||||||
23 | without plantings, and grassy areas which merely separate | ||||||
24 | one non-open space improvement from another on a campus or | ||||||
25 | property with multiple improvements, all of which are used | ||||||
26 | primarily to support the same purposes of the improvements |
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1 | listed in items (3) and (4) of this subsection (c). | ||||||
2 | (d) Improvements or structures located on or adjacent to | ||||||
3 | land that is qualified to be valued as open space under | ||||||
4 | subsection (a) of this Section that enhance, preserve, or | ||||||
5 | conserve that land in its use for open space purposes shall be | ||||||
6 | included within the open space valuation and shall not be | ||||||
7 | separately valued. Such improvements or structures include, | ||||||
8 | but are not limited to: | ||||||
9 | (1) tees, fairways, greens, sand traps, sprinkler | ||||||
10 | systems, or any other improvements or structures that are | ||||||
11 | an integral part of a golf course; | ||||||
12 | (2) maintenance buildings, equipment sheds, or other | ||||||
13 | building or structural improvements that are used | ||||||
14 | primarily for the operation or maintenance of any open | ||||||
15 | space land, including, but not limited to, golf courses, | ||||||
16 | other landscaped areas, nature reservations, sanctuaries, | ||||||
17 | beaches, or historic sites; | ||||||
18 | (3) parking areas, roadways, or walkways used | ||||||
19 | primarily to support the open space purposes of the land; | ||||||
20 | and | ||||||
21 | (4) in addition to other buildings used for operation | ||||||
22 | or maintenance of a golf course, certain parts of a golf | ||||||
23 | club house or pro-shop, as defined and limited in | ||||||
24 | subsection (e) of this Section; provided, however, that | ||||||
25 | such parts of a golf club house or pro-shop shall only | ||||||
26 | qualify to be included within the open space valuation if |
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1 | they are used primarily for golf-related operations or | ||||||
2 | activities, and are not used primarily for any other | ||||||
3 | purposes or activities. | ||||||
4 | (e) The inclusion of golf club houses and pro shops within | ||||||
5 | an open space assessment under this Section is subject to the | ||||||
6 | following definitions and limitations: | ||||||
7 | (1) An overall maximum of 10,000 square feet of a club | ||||||
8 | house or pro-shop building area, located in one or more | ||||||
9 | buildings, may be included within the open space assessment | ||||||
10 | for any one golf course property. Any part of such building | ||||||
11 | area must first qualify under subsection (d)(4) of this | ||||||
12 | Section to be included within the open space assessment, | ||||||
13 | and the inclusion of any building area shall not guarantee | ||||||
14 | that the maximum square footage will be so-qualified. | ||||||
15 | (2) A "golf course property" means one or more golf | ||||||
16 | courses, with any number of golf holes, under common | ||||||
17 | ownership and operation on one parcel or several contiguous | ||||||
18 | parcels of land. | ||||||
19 | (3) A golf club house or part thereof is considered to | ||||||
20 | be primarily for golf-related operations or activities if | ||||||
21 | it contains locker rooms or other dressing areas for | ||||||
22 | golfers, a grill room or other casual food and beverage | ||||||
23 | service available to golfers before, during, or after | ||||||
24 | rounds, or an office for the administration of the golf | ||||||
25 | course, and if it is actually and primarily used for these | ||||||
26 | purposes. |
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1 | (4) A golf pro-shop or part thereof is considered to be | ||||||
2 | primarily for golf-related operations or activities if it | ||||||
3 | is used to sell or otherwise furnish golf equipment or golf | ||||||
4 | apparel, or as an office for administration of the golf | ||||||
5 | course, and if it is actually and primarily used for these | ||||||
6 | purposes. | ||||||
7 | (Source: P.A. 95-70, eff. 1-1-08.)
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