(35 ILCS 515/3) (from Ch. 120, par. 1203)
Sec. 3. Mobile homes in addition to such taxes as provided in the "Use Tax Act"
shall be subject to the following privilege tax only, and to no ad
valorem tax. Except as provided in Section 7 and in those cases where the owner notifies the local assessing authority, by sworn affidavit, that the mobile home is uninhabited and will no longer be used for human habitation, the owner of each
mobile home shall pay to the county treasurer of the county in which such
mobile home is located an annual tax to be
computed at the rate shown in the table below:
TAX YEAR FOLLOWING MODEL YEAR TAX PER SQUARE FOOT OF MOBILE HOME model year and 1st and 2nd year following: 15¢ 3rd, 4th and 5th years following model year: 13.5¢ 6th, 7th and 8th years following model year: 12¢ 9th, 10th and 11th years following model year: 10.5¢ 12th, 13th and 14th years following model year: 9¢ 15th year following model year and subsequent years: 7.5¢
For purposes of this Act, the square-footage shall be based upon the
outside dimensions of the mobile home excluding the length of the tongue
and hitch. The owner of a mobile home on January 1 of any year shall be
liable for the tax of that year,
except that the owner of a mobile home on July 1, 1976, shall be liable
for the tax for the period of
July 1, 1976, to December 31, 1976.
This is not a limitation on any home rule county.
(Source: P.A. 94-606, eff. 8-16-05.)
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