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| Public Act 101-0199 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 11-155, 11-160, and 11-165 and by adding Section | ||||
11-161 as follows:
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(35 ILCS 200/11-155)
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Sec. 11-155. Assessment Certification and assessment | ||||
authority. For assessment tax purposes, a
qualifying water | ||||
treatment facility shall provide proof of a valid facility | ||||
number issued by the Illinois Environmental Protection Agency | ||||
and be certified as such by the Director
of Natural Resources | ||||
and shall be assessed by the Department
of Revenue.
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(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-160)
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Sec. 11-160. Approval procedure. Applications Application | ||||
for approval as a qualifying
water treatment facility that are | ||||
filed prior to January 1, 2020 shall be filed with the | ||||
Department of Natural
Resources in the manner and form | ||||
prescribed by the Director of National
Resources. The | ||||
application shall contain appropriate and available | ||||
descriptive
information concerning anything claimed to be | ||||
entitled to tax treatment as
defined in this Division 4. If it | ||
is found that the facility meets the
definition, the Director | ||
of Natural Resources, or his or her
duly authorized designee, | ||
shall enter a finding and issue a certificate that
requires tax | ||
treatment as a qualifying water treatment facility. The | ||
effective
date of a certificate shall be on January 1 preceding | ||
the date of certification
or preceding the date construction or | ||
installation of the facility commences,
whichever is later.
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(Source: P.A. 92-278, eff. 1-1-02.)
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(35 ILCS 200/11-161 new) | ||
Sec. 11-161. Application procedure; assessment by | ||
Department of Revenue. Applications for assessment as a | ||
qualifying water treatment facility that are filed on or after | ||
January 1, 2020 shall be filed with the Department of Revenue | ||
in the manner and form prescribed by the Department of Revenue. | ||
The application shall contain appropriate documentation that | ||
the applicant has been issued a valid facility number by the | ||
Illinois Environmental Protection Agency and is entitled to tax | ||
treatment as defined in this Division 4. The effective date of | ||
an assessment shall be on January 1 preceding the date of | ||
approval by the Department of Revenue or preceding the date | ||
construction or installation of the facility commences, | ||
whichever is later.
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(35 ILCS 200/11-165)
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Sec. 11-165. Judicial review; qualifying water treatment | ||
facilities. Any
applicant or holder aggrieved by the issuance, | ||
refusal to issue, denial,
revocation, modification, or | ||
restriction of an assessment as a qualifying water treatment
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facility certificate may appeal the finding and order of the | ||
Department of Revenue (if on or after January 1, 2020) or the | ||
Department of
Natural Resources (if before January 1, 2020) | ||
under the Administrative Review Law.
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(Source: P.A. 92-278, eff. 1-1-02.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||