93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4014


 
Introduced 1/14/2004, by Roger L. Eddy
 
SYNOPSIS AS INTRODUCED:
 		













35 ILCS 515/1
  from Ch. 120, par. 1201







    Amends the Mobile Home Local Services Tax Act. Provides that "mobile home"
means a factory assembled structure designed for permanent habitation and
constructed to
permit its transport on wheels and placement on a temporary foundation at which
it is
intended to be a permanent habitation, provided that any such structure resting
in whole
or in part on a permanent foundation shall be taxed as real property (now,
provided that
any such structure resting in whole or in part on a permanent foundation, with
wheels,
tongue, and hitch removed, shall be taxed as real property). Effective January
1, 2005.



















LRB093 15388 SJM 40991 b




















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 














HB4014

LRB093 15388 SJM 40991 b









1
    AN ACT in relation to taxes. 

 
2
    Be it enacted by the People of the State of Illinois, 
3
represented in the General Assembly: 


 
4
    Section 5. The Mobile Home Local Services Tax Act is 
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amended by changing
Section 1 as follows:


 
6
    (35 ILCS 515/1)  (from Ch. 120, par. 1201)

7
    Sec. 1. As used in this Act, "mobile home" means a factory 
8
assembled
structure designed for permanent habitation and so 
9
constructed as to permit its
transport on wheels, temporarily 
10
or permanently attached to its frame, from the
place of its 
11
construction to the location, or subsequent locations, and

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placement on a temporary foundation, at which it is intended to 
13
be a permanent
habitation, and situated so as to permit the 
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occupancy thereof as a dwelling
place for one or more persons, 
15
provided that any such structure resting in
whole on a 
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permanent foundation, with wheels, tongue and hitch removed at

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the
time of registration provided for in Section 4 of this Act, 
18
shall not be
construed as a "mobile home", but shall be 
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assessed and taxed as real property
as defined by Section 1-130 
20
of the Property Tax Code. Mobile homes owned by a
corporation 
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or partnership and on which personal property taxes are paid as

22
required under the Revenue Act of 1939 shall not be subject to 
23
this tax. Mobile
homes located on a dealer's lot for resale 
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purposes or as an office shall not
be subject to this tax.


25
(Source: P.A. 88-670, eff. 12-2-94.)


 
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    Section 99. Effective date. This Act takes effect January 
27
1, 2005.