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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 3. The Property Tax Code is amended by changing | ||||||
| 5 | Section 9-195 as follows:
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| 6 | (35 ILCS 200/9-195)
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| 7 | Sec. 9-195. Leasing of exempt property.
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| 8 | (a) Except as provided in Sections 15-35, 15-55, 15-60, | ||||||
| 9 | 15-100,
15-103, 15-160, and 15-185,
when property which is | ||||||
| 10 | exempt from taxation is leased to another whose property
is not | ||||||
| 11 | exempt, and the leasing of which does not make the property | ||||||
| 12 | taxable,
the leasehold estate and the appurtenances shall be | ||||||
| 13 | listed as the property of
the lessee thereof, or his or her | ||||||
| 14 | assignee. Taxes on that property shall be
collected in the same | ||||||
| 15 | manner as on property that is not exempt, and the lessee
shall | ||||||
| 16 | be liable for those taxes. However, no tax lien shall attach to | ||||||
| 17 | the
exempt real estate. The changes made by this amendatory Act | ||||||
| 18 | of 1997 and by this
amendatory Act of the 91st General Assembly | ||||||
| 19 | are declaratory of existing law
and shall not be construed as a | ||||||
| 20 | new enactment. The changes made by Public Acts
88-221 and | ||||||
| 21 | 88-420 that are incorporated into this Section by this | ||||||
| 22 | amendatory
Act of 1993 are declarative of existing law and are | ||||||
| 23 | not a new enactment.
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| 1 | (b) The provisions of this Section regarding taxation of | ||||||
| 2 | leasehold interests
in exempt property do not apply to any | ||||||
| 3 | leasehold interest created pursuant to
any transaction | ||||||
| 4 | described in subsection (e) of Section 15-35, subsection (c-5)
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| 5 | of Section 15-60, subsection (b) of Section 15-100, Section | ||||||
| 6 | 15-103, Section 15-160, or
Section 15-185, or Section 6c of the | ||||||
| 7 | Downstate Forest Preserve District Act.
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| 8 | (Source: P.A. 97-1161, eff. 6-1-13.)
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| 9 | Section 5. The Downstate Forest Preserve District Act is | ||||||
| 10 | amended by changing Section 6c as follows:
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| 11 | (70 ILCS 805/6c) (from Ch. 96 1/2, par. 6311.1)
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| 12 | Sec. 6c.
The board of any forest preserve district situated | ||||||
| 13 | in a
county with a population over 600,000 may sell or lease as | ||||||
| 14 | lessor to any
person any golf course clubhouse and adjacent | ||||||
| 15 | land up to 15 acres in
size when such clubhouse is one of two | ||||||
| 16 | clubhouses serving two
contiguous golf courses owned and | ||||||
| 17 | operated by the forest preserve district,
and may enter into a | ||||||
| 18 | lease or agreement with any person with respect to
such | ||||||
| 19 | property whereby all or part of the payments previously made | ||||||
| 20 | pursuant
to the lease or agreement are deducted from the | ||||||
| 21 | purchase price. However,
no part of the golf course or any | ||||||
| 22 | other grounds in excess of 15 acres
may be included in any such | ||||||
| 23 | lease or sale.
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| 24 | In addition to any other power provided in this Section, | ||||||
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| 1 | the board of any forest preserve district may lease or sell all | ||||||
| 2 | or part of a building used for office or administrative uses | ||||||
| 3 | and all or part of any other real estate used for parking, | ||||||
| 4 | access, storage, or other uses that are ancillary to the | ||||||
| 5 | building's office and administrative uses if the board deems | ||||||
| 6 | the building or other real estate, in whole or in part, is not | ||||||
| 7 | then required for the district's purposes. The board may lease | ||||||
| 8 | all or part of the building or other real estate to any | ||||||
| 9 | individual or entity on such terms and conditions as the board | ||||||
| 10 | may approve, and may collect rent from the individual or | ||||||
| 11 | entity. Any such lease shall not exceed 10 years in duration | ||||||
| 12 | and shall expressly state that a non-exempt lessee is liable | ||||||
| 13 | for the payment of property taxes under Section 9-195 of the | ||||||
| 14 | Property Tax Code. | ||||||
| 15 | (Source: P.A. 87-554; 87-847.)
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| 16 | Section 99. Effective date. This Act takes effect upon | ||||||
| 17 | becoming law.
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