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| Public Act 102-1000 | ||||
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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 16-160 as follows:
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(35 ILCS 200/16-160)
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Sec. 16-160. Property Tax Appeal Board; process. In | ||||
counties with
3,000,000 or more inhabitants, beginning with | ||||
assessments made for the 1996
assessment year for residential | ||||
property of 6 units or less and beginning with
assessments | ||||
made for the 1997 assessment year for all other property, and | ||||
for
all property in any county
other than a county with | ||||
3,000,000 or more inhabitants, any taxpayer
dissatisfied with | ||||
the decision of a board of review or board of appeals as
such
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decision pertains to the assessment of his or her property for | ||||
taxation
purposes, or any taxing body that has an interest in | ||||
the decision of the board
of
review or board of appeals on an | ||||
assessment made by any local assessment
officer,
may, (i) in | ||||
counties with less than 3,000,000 inhabitants within 30 days
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after the date of written notice of the decision of
the board | ||||
of review or (ii) in assessment year 1999 and thereafter
in | ||||
counties with 3,000,000 or more inhabitants within 30 days | ||||
after the
date of the board of review notice or within 30 days
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after the date that the board of review transmits to the
county | ||
assessor pursuant to Section 16-125 its final action on
the | ||
township
in which the property is located, whichever is later,
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appeal the
decision to the
Property Tax Appeal Board for | ||
review. In any appeal where the board of review
or board of | ||
appeals has given written
notice of the hearing to the | ||
taxpayer 30 days before the hearing, failure to
appear at the | ||
board of review or board of appeals hearing shall be grounds
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for dismissal of the
appeal unless a continuance is granted to | ||
the taxpayer. If an appeal is
dismissed for failure to appear | ||
at a board of review or board of appeals
hearing, the Property | ||
Tax
Appeal Board shall have no jurisdiction to hear any | ||
subsequent appeal on that
taxpayer's complaint. Such taxpayer | ||
or taxing body, hereinafter called the
appellant, shall file a | ||
petition with the clerk of the Property Tax Appeal
Board, | ||
setting forth the facts upon which he or she bases the | ||
objection,
together with a statement of the contentions of law | ||
which he or she desires to
raise, and the relief requested. If | ||
a petition is filed by a taxpayer, the
taxpayer is precluded | ||
from filing objections based upon valuation, as may
otherwise | ||
be permitted by Sections 21-175 and 23-5. However, any | ||
taxpayer not
satisfied with the decision of the board of | ||
review or board of appeals as
such decision pertains to
the | ||
assessment of his or her property need not appeal the decision | ||
to the
Property Tax Appeal Board before seeking relief in the | ||
courts.
The changes made by this amendatory Act of the 91st | ||
General Assembly shall be
effective beginning
with the 1999 | ||
assessment year.
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An association may, on behalf of all or several of the | ||
owners that constitute the association, file an appeal to the | ||
Property Tax Appeal Board or intervene in an appeal to the | ||
Property Tax Appeal Board filed by a taxing body. For purposes | ||
of this Section, "association" means: (1) a common interest | ||
community association, as that term is defined in Section 1-5 | ||
of the Common Interest Community Association Act; (2) a unit | ||
owners' association, as that term is defined in subsection (o) | ||
of Section 2 of the Condominium Property Act; or (3) a master | ||
association, as that term is defined in subsection (u) of | ||
Section 2 of the Condominium Property Act. | ||
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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