Full Text of SB0791 99th General Assembly
SB0791enr 99TH GENERAL ASSEMBLY |
| | SB0791 Enrolled | | LRB099 05102 AWJ 25131 b |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 3. The Property Tax Code is amended by changing | 5 | | Section 9-195 as follows:
| 6 | | (35 ILCS 200/9-195)
| 7 | | Sec. 9-195. Leasing of exempt property.
| 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)
| 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 .
| 8 | | (Source: P.A. 97-1161, eff. 6-1-13 .)
| 9 | | Section 5. The Downstate Forest Preserve District Act is | 10 | | amended by changing Section 6c as follows:
| 11 | | (70 ILCS 805/6c) (from Ch. 96 1/2, par. 6311.1)
| 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.
| 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.)
| 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.
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