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| Public Act 099-0560 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 10-152 as follows:
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(35 ILCS 200/10-152)
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(Section scheduled to be repealed on December 31, 2016)
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Sec. 10-152. Vegetative filter strip assessment.
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(a) In counties with less than 3,000,000 inhabitants, any | ||||
land
(i) that is
located
between a farm field and an area to be | ||||
protected, including but not limited to
surface water, a | ||||
stream, a river, or a sinkhole and
(ii) that meets the | ||||
requirements of
subsection (b) of this Section shall be | ||||
considered a "vegetative filter strip"
and valued at 1/6th of | ||||
its productivity index equalized assessed value as
cropland. In | ||||
counties with 3,000,000 or more inhabitants, the
land shall be | ||||
valued at the lesser of either (i) 16% of the fair cash value | ||||
of
the
farmland estimated at the price it would bring at a | ||||
fair, voluntary sale for
use by the buyer as a farm as defined | ||||
in Section 1-60 or (ii) 90% of the 1983
average equalized | ||||
assessed value per acre certified by the Department of
Revenue.
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(b) Vegetative filter strips shall meet the standards and | ||||
specifications
set forth in the Natural Resources Conservation | ||||
Service Technical Guide and
shall contain
vegetation that (i) | ||
has a dense top growth; (ii) forms a uniform ground cover;
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(iii) has a heavy fibrous root system; and (iv) tolerates | ||
pesticides used in
the
farm field.
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(c) The county's soil and water conservation district
shall | ||
assist the taxpayer in completing
a uniform
certified document | ||
as prescribed by the Department of Revenue in cooperation
with | ||
the Association of Illinois Soil and Water Conservation | ||
Districts
that certifies (i)
that the property meets the | ||
requirements established under this Section for
vegetative | ||
filter strips and (ii) the acreage or square footage of | ||
property
that
qualifies for assessment as a vegetative filter | ||
strip.
The document shall be filed by the applicant with the | ||
Chief County Assessment
Officer. The Chief
County Assessment | ||
Officer shall promulgate rules concerning the filing of the
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document.
The soil and water conservation district shall create
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a conservation plan for the creation of the filter strip.
The | ||
plan shall be kept on file in the soil and water
conservation | ||
district office. Nothing in this Section shall be construed to
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require
any taxpayer to have vegetative filter strips.
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(d) A joint report by the
Department of Agriculture and the | ||
Department of Natural Resources concerning
the effect and | ||
impact of vegetative filter strip assessment shall be submitted
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to the General Assembly by March 1, 2006.
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(e) This Section is repealed on December 31, 2026 2016.
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(Source: P.A. 94-1002, eff. 7-3-06.)
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