Bill Text: IL SB2345 | 2013-2014 | 98th General Assembly | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Amends the Property Tax Code. In a Section concerning pollution control facilities, provides that effective date of certification as a pollution control facility shall be the later of: (i) January 1 of the year in which the facility is certified or (ii) the date of the construction or installation of the facility. Provides that the term "pollution control facility" includes, but is not limited to, ultra-low sulfur diesel equipment.

Spectrum: Bipartisan Bill

Status: (Failed) 2015-01-13 - Session Sine Die [SB2345 Detail]

Download: Illinois-2013-SB2345-Engrossed.html

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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended by changing
Sections 9-45, 11-10, 11-15, and 11-25 as follows:
(35 ILCS 200/9-45)
Sec. 9-45. Property index number system. The county clerk
in counties of 3,000,000 or more inhabitants and, subject to
the approval of the county board, the chief county assessment
officer or recorder, in counties of less than 3,000,000
inhabitants, may establish a property index number system under
which property may be listed for purposes of assessment,
collection of taxes or automation of the office of the
recorder. The system may be adopted in addition to, or instead
of, the method of listing by legal description as provided in
Section 9-40. The system shall describe property by township,
section, block, and parcel or lot, and may cross-reference the
street or post office address, if any, and street code number,
if any. The county clerk, county treasurer, chief county
assessment officer or recorder may establish and maintain cross
indexes of numbers assigned under the system with the complete
legal description of the properties to which the numbers
relate. Index numbers shall be assigned by the county clerk in

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counties of 3,000,000 or more inhabitants, and, at the
direction of the county board in counties with less than
3,000,000 inhabitants, shall be assigned by the chief county
assessment officer or recorder. Tax maps of the county clerk,
county treasurer or chief county assessment officer shall carry
those numbers. The indexes shall be open to public inspection
and be made available to the public. Any property index number
system established prior to the effective date of this Code
shall remain valid. However, in counties with less than
3,000,000 inhabitants, the system may be transferred to another
authority upon the approval of the county board.
Any real property used for a power generating or automotive
manufacturing facility located within a county of less than
1,000,000 inhabitants, as to which litigation with respect to
its assessed valuation is pending or was pending as of January
1, 1993, may be the subject of a real property tax assessment
settlement agreement among the taxpayer and taxing districts in
which it is situated. In addition, any real property that is
(i) used for natural gas extraction and fractionation or olefin
and polymer manufacturing and (ii) located within a county of
less than 1,000,000 inhabitants may be the subject of a real
property tax assessment settlement agreement among the
taxpayer and taxing districts in which the property is situated
if litigation is or was pending as to its assessed valuation as
of January 1, 2003 or thereafter. In addition, any real
property that is used for refining crude oil located in a

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county of less than 1,000,000 inhabitants, as to which
litigation with respect to its assessed valuation is pending or
was pending as of January 1, 2011, may be the subject of a real
property tax assessment settlement agreement among the
taxpayer and taxing districts in which it is situated. Other
appropriate authorities, which may include county and State
boards or officials, may also be parties to such agreements.
Such agreements may include the assessment of the facility or
property for any years in dispute as well as for up to 10 years
in the future. Such agreements may provide for the settlement
of issues relating to the assessed value of the facility and
may provide for related payments, refunds, claims, credits
against taxes and liabilities in respect to past and future
taxes of taxing districts, including any fund created under
Section 20-35 of this Act, all implementing the settlement
agreement. Any such agreement may provide that parties thereto
agree not to challenge assessments as provided in the
agreement. An agreement entered into on or after January 1,
1993 may provide for the classification of property that is the
subject of the agreement as real or personal during the term of
the agreement and thereafter. It may also provide that taxing
districts agree to reimburse the taxpayer for amounts paid by
the taxpayer in respect to taxes for the real property which is
the subject of the agreement to the extent levied by those
respective districts, over and above amounts which would be due
if the facility were to be assessed as provided in the

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agreement. Such reimbursement may be provided in the agreement
to be made by credit against taxes of the taxpayer. No credits
shall be applied against taxes levied with respect to debt
service or lease payments of a taxing district. No referendum
approval or appropriation shall be required for such an
agreement or such credits and any such obligation shall not
constitute indebtedness of the taxing district for purposes of
any statutory limitation. The county collector shall treat
credited amounts as if they had been received by the collector
as taxes paid by the taxpayer and as if remitted to the
district. A county treasurer who is a party to such an
agreement may agree to hold amounts paid in escrow as provided
in the agreement for possible use for paying taxes until
conditions of the agreement are met and then to apply these
amounts as provided in the agreement. No such settlement
agreement shall be effective unless it shall have been approved
by the court in which such litigation is pending. Any such
agreement which has been entered into prior to adoption of this
amendatory Act of 1988 and which is contingent upon enactment
of authorizing legislation shall be binding and enforceable.
(Source: P.A. 96-609, eff. 8-24-09.)
(35 ILCS 200/11-10)
Sec. 11-10. Definition of pollution control facilities.
"Pollution control facilities" means any system, method,
construction, device or appliance appurtenant thereto, or any

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portion of any building or equipment, that is designed,
constructed, installed or operated for the primary purpose of:
(a) eliminating, preventing, or reducing air or water
pollution, as the terms "air pollution" and "water pollution"
are defined in the Environmental Protection Act, in compliance
with federal or State requirements enacted or promulgated to
eliminate, prevent, or reduce air pollution or water pollution;
or
(b) treating, pretreating, modifying or disposing of any
potential solid, liquid or gaseous pollutant which if released
without treatment, pretreatment, modification or disposal
might be harmful, detrimental or offensive to human, plant or
animal life, or to property. "Pollution control facilities"
shall not include, however,
(1) any facility with the primary purpose of (i)
eliminating, containing, preventing or reducing
radioactive contaminants or energy, or (ii) treating waste
water produced by the nuclear generation of electric power,
(2) any large diameter pipes or piping systems used to
remove and disperse heat from water involved in the nuclear
generation of electric power,
(3) any facility operated by any person other than a
unit of government, whether within or outside of the
territorial boundaries of a unit of local government, for
sewage disposal or treatment, or
(4) land underlying a cooling pond, .

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(5) wind turbines, or
(6) ethanol producing facilities, except that systems,
methods, construction, devices, or appliances appurtenant
to those ethanol producing facilities may be considered
pollution control facilities for the purposes of this Act.
(Source: P.A. 83-883; 88-455.)
(35 ILCS 200/11-15)
Sec. 11-15. Method of valuation for pollution control
facilities. To determine 33 1/3% of the fair cash value of any
certified pollution control facilities in assessing those
facilities, the Department shall, where reasonable, consider:
(1) take into consideration the actual or probable net earnings
attributable to the facilities in question, capitalized on the
basis of their productive earning value to their owner; (2) the
probable net value which could be realized by their owner if
the facilities were removed and sold at a fair, voluntary sale,
giving due account to the expense of removal and condition of
the particular facilities in question; or (3) such and other
information as the Department may, consistent with principles
set forth in this Section, believe to have a bearing on the
fair cash value of the facilities to their owner consider as
bearing on the fair cash value of the facilities to their
owner, consistent with the principles set forth in this
Section. For the purposes of this Code, earnings shall be
attributed to a pollution control facility only to the extent

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that its operation results in the production of a commercially
saleable by-product, or increases the production of the
products or services otherwise sold by the owner of the
facility, or reduces the production costs of the products or
services otherwise sold by the owner of such facility.
(Source: P.A. 83-121; 88-455.)
(35 ILCS 200/11-25)
Sec. 11-25. Certification procedure. Application for a
pollution control facility certificate shall be filed with the
Pollution Control Board in a manner and form prescribed in
regulations issued by that board. The application shall contain
appropriate and available descriptive information concerning
anything claimed to be entitled in whole or in part to tax
treatment as a pollution control facility. If it is found that
the claimed facility or relevant portion thereof is a pollution
control facility as defined in Section 11-10, the Pollution
Control Board, acting through its Chairman or his or her
specifically authorized delegate, shall enter a finding and
issue a certificate to that effect. The certificate shall
require tax treatment as a pollution control facility, but only
for the portion certified if only a portion is certified. The
effective date of a certificate shall be January 1 of the year
in which the certificate is issued the date of application for
the certificate or the date of the construction of the
facility, which ever is later.

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(Source: P.A. 76-2451; 88-455.)