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(A) (1) In order to qualify for the reduction in the privilege tax on owners of mobile homes as authorized in 35 ILCS 515/7 and 515/7.5 the owner of a mobile home who desires to apply for such reduction shall file with the Supervisor of Assessments of the county, an application for such reduction on forms to be furnished by said Supervisor of Assessments. Such application shall require the owner of such mobile home to furnish information and proof concerning the following items as specified in 35 ILCS 515/7 and 515/7.5:
(a) The owner actually resides in such mobile home;
(b) The owner holds title to such mobile home as provided in the Illinois Vehicle Code, 625 ILCS 5/1-100 et seq.; and
(c) The owner is 65 years of age or older.
(2) The application and proof hereinbefore enumerated shall be filed with the County Supervisor of Assessments or with the Township Assessor. In the event said application and proof is filed with the Township Assessor, such Assessor shall forward or deliver such application and proof to the County Supervisor of Assessments within seven days after said application and proof is filed with such assessor.
(B) No reduction in the privilege tax on owners of mobile homes shall be made unless and until the application and proof hereinbefore mentioned are filed with and approved by the County Supervisor of Assessments. Upon such application and proof being forwarded by the owner and approved by the Supervisor of Assessments, the Supervisor of Assessments shall furnish such information to the County Clerk. Upon receipt of such information from the Supervisor of Assessments, the County Clerk shall reduce the privilege tax of such owner to 80% of the tax otherwise provided for in 35 ILCS 515/3, and such reduction shall be reflected in the tax bill which the County Clerk is directed to issue pursuant to 35 ILCS 515/6.
(Res.1973.32, passed 9-11-1973)