Full Text of SB3382 98th General Assembly
SB3382eng 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Section 10-155 as follows:
| 6 | | (35 ILCS 200/10-155)
| 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.
| 15 | | (a) Land is considered used for open space purposes if it | 16 | | is more than 10 acres
in area and:
| 17 | | (1) (a) is actually and exclusively used for | 18 | | maintaining or enhancing natural
or scenic resources,
| 19 | | (2) (b) protects air or streams or water supplies,
| 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,
| 2 | | (4) (d) conserves landscaped areas, such as public or | 3 | | private golf courses,
| 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
| 7 | | (6) (f) preserves historic sites.
| 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 ; .
| 14 | | (3) improvements consisting of hotels, lodging | 15 | | facilities, clubhouses, 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 | | clubhouse or pro shop, as defined and limited in subsection | 24 | | (e) of this Section; provided, however, that such parts of | 25 | | a golf clubhouse or pro shop shall only qualify to be | 26 | | included within the open space valuation if they are used |
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| 1 | | primarily for golf-related operations or activities, and | 2 | | are not used primarily for any other purposes or | 3 | | activities. | 4 | | (e) The inclusion of golf clubhouses 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 | 8 | | clubhouse 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 clubhouse 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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