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Statutes > Illinois Laws > CHAPTER 35 REVENUE > 35 ILCS 515/ Mobile Home Local Services Tax Act.

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ILLINOIS STATUTES AND CODES

35 ILCS 515/ Mobile Home Local Services Tax Act.

    (35 ILCS 515/1) (from Ch. 120, par. 1201)
    Sec. 1. As used in this Act, "mobile home" means a factory assembled structure designed for permanent habitation and so constructed as to permit its transport on wheels, temporarily or permanently attached to its frame, from the place of its construction to the location, or subsequent locations, and placement on a temporary foundation, at which it is intended to be a permanent habitation, and situated so as to permit the occupancy thereof as a dwelling place for one or more persons, provided that any such structure resting in whole on a permanent foundation, with wheels, tongue and hitch removed at the time of registration provided for in Section 4 of this Act, shall not be construed as a "mobile home", but shall be assessed and taxed as real property as defined by Section 1‑130 of the Property Tax Code. Mobile homes owned by a corporation or partnership and on which personal property taxes are paid as required under the Revenue Act of 1939 shall not be subject to this tax. Mobile homes located on a dealer's lot for resale purposes or as an office shall not be subject to this tax.
(Source: P.A. 88‑670, eff. 12‑2‑94.)

    (35 ILCS 515/2) (from Ch. 120, par. 1202)
    Sec. 2.
    As used in this Act, the phrase "mobile home park" has the meaning ascribed to it by Section 2.5 of "An Act to provide for, license and regulate mobile homes and mobile home parks and to repeal an Act named herein", approved September 8, 1971, as amended.
(Source: P. A. 78‑375.)

    (35 ILCS 515/2.1) (from Ch. 120, par. 1202.1)
    Sec. 2.1. As used in this Act "permanent habitation" means available for habitation for a period of 2 or more months.
(Source: P.A. 79‑1184.)

    (35 ILCS 515/2.2)
    Sec. 2.2. Abandoned mobile home defined. As used in this Act, "abandoned mobile home" means a mobile home that has no owner currently residing in the mobile home or authorized tenant of the owner currently residing in the mobile home to the best knowledge of the mobile home park owner.
(Source: P.A. 94‑358, eff. 7‑29‑05.)

    (35 ILCS 515/3)(from Ch. 120, par. 1203)
    Sec. 3. Mobile homes in addition to such taxes as provided in the "Use Tax Act" shall be subject to the following privilege tax only, and to no ad valorem tax. Except as provided in Section 7 and in those cases where the owner notifies the local assessing authority, by sworn affidavit, that the mobile home is uninhabited and will no longer be used for human habitation, the owner of each mobile home shall pay to the county treasurer of the county in which such mobile home is located an annual tax to be computed at the rate shown in the table below:
TAX YEAR FOLLOWING MODEL YEAR          TAX PER SQUARE FOOT
        OF MOBILE HOME
model year and 1st and 2nd
year following:                               15

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