Bill Text: IL HB2484 | 2019-2020 | 101st General Assembly | Introduced
Bill Title: Amends the Property Tax Code. Provides that for providing to the Department of Revenue the Director of Natural Resources and shall be assessed by the Department of Revenue (rather than by proof of a valid facility number issued by the Illinois Environmental Protection Agency). Deletes language regarding the approval procedure for a qualifying water treatment facility, except for language regarding the effective date of certificates. Makes a technical correction concerning a reference to the Department of Natural Resources.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2019-03-29 - House Committee Amendment No. 2 Rule 19(c) / Re-referred to Rules Committee [HB2484 Detail]
Download: Illinois-2019-HB2484-Introduced.html
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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||||||
| 5 | Sections 11-155, 11-160, and 11-165 as follows:
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| 6 | (35 ILCS 200/11-155)
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| 7 | Sec. 11-155. Certification and assessment authority. For | |||||||||||||||||||||||
| 8 | tax purposes, a
qualifying water treatment facility shall be | |||||||||||||||||||||||
| 9 | certified as such by providing to the Department proof of a | |||||||||||||||||||||||
| 10 | valid facility number issued by the Illinois Environmental | |||||||||||||||||||||||
| 11 | Protection Agency the Director
of Natural Resources and shall | |||||||||||||||||||||||
| 12 | be assessed by the Department
of Revenue.
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| 13 | (Source: P.A. 92-278, eff. 1-1-02.)
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| 14 | (35 ILCS 200/11-160)
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| 15 | Sec. 11-160. Effective date of certificates Approval | |||||||||||||||||||||||
| 16 | procedure. Application for approval as a qualifying
water | |||||||||||||||||||||||
| 17 | treatment facility shall be filed with the Department of | |||||||||||||||||||||||
| 18 | Natural
Resources in the manner and form prescribed by the | |||||||||||||||||||||||
| 19 | Director of National
Resources. The application shall contain | |||||||||||||||||||||||
| 20 | appropriate and available descriptive
information concerning | |||||||||||||||||||||||
| 21 | anything claimed to be entitled to tax treatment as
defined in | |||||||||||||||||||||||
| 22 | this Division 4. If it is found that the facility meets the
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| 1 | definition, the Director of Natural Resources, or his or her
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| 2 | duly authorized designee, shall enter a finding and issue a | ||||||
| 3 | certificate that
requires tax treatment as a qualifying water | ||||||
| 4 | treatment facility. The effective
date of a certificate shall | ||||||
| 5 | be on January 1 preceding the date of certification
or | ||||||
| 6 | preceding the date construction or installation of the facility | ||||||
| 7 | commences,
whichever is later.
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| 8 | (Source: P.A. 92-278, eff. 1-1-02.)
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| 9 | (35 ILCS 200/11-165)
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| 10 | Sec. 11-165. Judicial review; qualifying water treatment | ||||||
| 11 | facilities. Any
applicant or holder aggrieved by the issuance, | ||||||
| 12 | refusal to issue, denial,
revocation, modification, or | ||||||
| 13 | restriction of a qualifying water treatment
facility | ||||||
| 14 | certificate may appeal the finding and order of the Department | ||||||
| 15 | of
Revenue Natural Resources under the Administrative Review | ||||||
| 16 | Law.
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| 17 | (Source: P.A. 92-278, eff. 1-1-02.)
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