Bill Amendment: IL SB2356 | 2023-2024 | 103rd General Assembly
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: PROP TX-WASTEWATER
Status: 2023-04-28 - Rule 19(a) / Re-referred to Rules Committee [SB2356 Detail]
Download: Illinois-2023-SB2356-Senate_Amendment_001.html
Bill Title: PROP TX-WASTEWATER
Status: 2023-04-28 - Rule 19(a) / Re-referred to Rules Committee [SB2356 Detail]
Download: Illinois-2023-SB2356-Senate_Amendment_001.html
| |||||||
| |||||||
| |||||||
1 | AMENDMENT TO SENATE BILL 2356
| ||||||
2 | AMENDMENT NO. ______. Amend Senate Bill 2356 by replacing | ||||||
3 | everything after the enacting clause with the following:
| ||||||
4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Section 11-145 and by adding Division 5 to Article 11 as | ||||||
6 | follows:
| ||||||
7 | (35 ILCS 200/11-145)
| ||||||
8 | Sec. 11-145.
Method of valuation for qualifying water | ||||||
9 | treatment
facilities. To determine 33 1/3% of the fair cash | ||||||
10 | value of any qualifying
water treatment facility in assessing | ||||||
11 | the facility, the Department shall take
into consideration the | ||||||
12 | probable net value that could be realized by the owner
if the | ||||||
13 | facility were removed and sold at a fair, voluntary sale, | ||||||
14 | giving due
account to the expense of removal, site | ||||||
15 | restoration, and transportation. The
net value shall be | ||||||
16 | considered to be 33 1/3% of fair cash value. The valuation |
| |||||||
| |||||||
1 | under this Section applies only to the qualifying water | ||||||
2 | treatment facility itself and not to the land on which the | ||||||
3 | facility is located.
| ||||||
4 | (Source: P.A. 92-278, eff. 1-1-02.)
| ||||||
5 | (35 ILCS 200/Art. 11 Div. 5 heading new) | ||||||
6 | Division 5. Regional wastewater facilities | ||||||
7 | (35 ILCS 200/11-175 new) | ||||||
8 | Sec. 11-175. Legislative findings. The General Assembly | ||||||
9 | finds that it is the policy of the State to ensure and | ||||||
10 | encourage the availability of means for the safe collection, | ||||||
11 | treatment, and disposal of domestic, commercial, and | ||||||
12 | industrial sewage and waste for our cities, villages, towns, | ||||||
13 | and rural residents and that it has become increasingly | ||||||
14 | difficult and cost prohibitive for smaller cities, towns, and | ||||||
15 | villages to construct, maintain, or operate, to current | ||||||
16 | standards, wastewater facilities. The General Assembly further | ||||||
17 | finds that regional facilities capable of serving several | ||||||
18 | cities, villages, towns, municipal joint sewage treatment | ||||||
19 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
20 | rural wastewater companies offer a viable economic solution to | ||||||
21 | this concern. For these reasons, the General Assembly declares | ||||||
22 | it to be the policy of the State to encourage the construction | ||||||
23 | and operation of regional wastewater facilities capable of | ||||||
24 | providing for the safe collection, treatment, and disposal of |
| |||||||
| |||||||
1 | domestic, commercial, and industrial sewage and waste for | ||||||
2 | cities, villages, towns, municipal joint sewage treatment | ||||||
3 | agencies, municipal sewer commissions, sanitary districts, and | ||||||
4 | rural wastewater companies thereby relieving the burden on | ||||||
5 | those entities and their citizens from constructing and | ||||||
6 | maintaining their own individual wastewater facilities.
| ||||||
7 | (35 ILCS 200/11-180 new) | ||||||
8 | Sec. 11-180. Definitions. As used in this Division: | ||||||
9 | "Department" means the Department of Revenue. | ||||||
10 | "Municipal joint sewage treatment agency" means a | ||||||
11 | municipal joint sewage treatment agency organized and existing | ||||||
12 | under the Intergovernmental Cooperation Act. | ||||||
13 | "Municipal sewer commission" means a sewer commission | ||||||
14 | organized and existing under Division 136 of Article 11 | ||||||
15 | Illinois Municipal Code. | ||||||
16 | "Not-for-profit corporation" means an Illinois corporation | ||||||
17 | organized and existing under the General Not For Profit | ||||||
18 | Corporation Act of 1986 that is in good standing with the State | ||||||
19 | and has been granted status as an exempt organization under | ||||||
20 | Section 501(c) of the Internal Revenue Code or any successor | ||||||
21 | or similar provision of the Internal Revenue Code. | ||||||
22 | "Qualifying wastewater facility" means a wastewater | ||||||
23 | facility that collects, treats, or disposes of domestic, | ||||||
24 | commercial, and industrial sewage and waste on behalf of the | ||||||
25 | corporation's members on a mutual or cooperative and |
| |||||||
| |||||||
1 | not-for-profit basis and that is owned by a not-for-profit | ||||||
2 | corporation whose members consist exclusively of one or more | ||||||
3 | incorporated cities, villages, or towns of this State, | ||||||
4 | municipal joint sewage treatment agencies, municipal sewer | ||||||
5 | commissions, sanitary districts, or rural wastewater | ||||||
6 | companies. | ||||||
7 | "Rural wastewater company" means a not-for-profit | ||||||
8 | corporation whose primary purpose is to own, maintain, and | ||||||
9 | operate a system for the collection, treatment, and disposal | ||||||
10 | of sewage and industrial waste from residences, farms, or | ||||||
11 | businesses exclusively in the State of Illinois and not | ||||||
12 | otherwise served by any city, village, town, municipal joint | ||||||
13 | sewage treatment agency, municipal sewer commission, or | ||||||
14 | sanitary district. | ||||||
15 | "Sanitary district" means a sanitary district organized | ||||||
16 | and existing under the Sanitary District Act of 1907. | ||||||
17 | "Wastewater facility" means a plant or facility whose | ||||||
18 | primary function is to collect, treat, or dispose of domestic, | ||||||
19 | commercial, and industrial sewage and waste, together with all | ||||||
20 | other real and personal property reasonably necessary to | ||||||
21 | collect, treat, or dispose of the sewage and waste.
| ||||||
22 | (35 ILCS 200/11-185 new) | ||||||
23 | Sec. 11-185. Valuation of qualifying wastewater | ||||||
24 | facilities. For purposes of computing the assessed valuation, | ||||||
25 | qualifying wastewater facilities shall be valued at 33 1/3% of |
| |||||||
| |||||||
1 | the fair cash value of the facility. To determine 33 1/3% of | ||||||
2 | the fair cash value of a qualifying wastewater facility, the | ||||||
3 | Department shall take into consideration the probable net | ||||||
4 | value that could be realized by the owner if the facility were | ||||||
5 | removed and sold at a fair, voluntary sale, giving due account | ||||||
6 | to the expenses incurred for removal, site restoration, and | ||||||
7 | transportation. The valuation under this Section applies only | ||||||
8 | to the qualifying wastewater facility itself and not to the | ||||||
9 | land on which the facility is located.
| ||||||
10 | (35 ILCS 200/11-190 new) | ||||||
11 | Sec. 11-190. Exclusion of for-profit wastewater | ||||||
12 | facilities. This Division does not apply to a wastewater | ||||||
13 | facility that collects, treats, or disposes of domestic, | ||||||
14 | commercial, and industrial sewage and waste for profit.
| ||||||
15 | (35 ILCS 200/11-195 new) | ||||||
16 | Sec. 11-195. Assessment authority. For assessment | ||||||
17 | purposes, a qualifying wastewater facility shall provide proof | ||||||
18 | of a valid facility number issued by the Illinois | ||||||
19 | Environmental Protection Agency and shall be assessed by the | ||||||
20 | Department.
| ||||||
21 | (35 ILCS 200/11-200 new) | ||||||
22 | Sec. 11-200. Application procedure; assessment by the | ||||||
23 | Department. Applications for assessment as a qualifying |
| |||||||
| |||||||
1 | wastewater facility shall be filed with the Department in the | ||||||
2 | manner and form prescribed by the Department. The application | ||||||
3 | shall contain appropriate documentation that the applicant has | ||||||
4 | been issued a valid facility number by the Illinois | ||||||
5 | Environmental Protection Agency and is entitled to tax | ||||||
6 | treatment under this Division. The effective date of an | ||||||
7 | assessment shall be on the January 1 preceding the date of | ||||||
8 | approval by the Department or preceding the date construction | ||||||
9 | or installation of the facility commences, whichever is later.
| ||||||
10 | (35 ILCS 200/11-205 new) | ||||||
11 | Sec. 11-205. Procedures for assessment; judicial review. | ||||||
12 | Proceedings for assessment or reassessment of property | ||||||
13 | certified to be a qualifying wastewater facility shall be | ||||||
14 | conducted in accordance with procedural rules adopted by the | ||||||
15 | Department and in conformity with this Code. | ||||||
16 | Any applicant or holder aggrieved by the issuance, refusal | ||||||
17 | to issue, denial, revocation, modification, or restriction of | ||||||
18 | an assessment as a qualifying wastewater facility may appeal | ||||||
19 | the final administrative decision of the Department of Revenue | ||||||
20 | under the Administrative Review Law.
| ||||||
21 | (35 ILCS 200/11-210 new) | ||||||
22 | Sec. 11-210. Rulemaking. The Department may adopt rules | ||||||
23 | for the implementation of this Division.
|
| |||||||
| |||||||
1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.".
|