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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2310 Introduced , by Rep. Deanne M. Mazzochi SYNOPSIS AS INTRODUCED:
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Amends the Property Tax Code. Provides that, if an individual or entity (i) has been found by any court, administrative agency, assessor, deputy, or inspector general to have knowingly made fraudulent or material misrepresentations in connection with securing a reduced assessed value for any property and (ii) has a legal interest in any other property subject to the jurisdiction of any other county or township assessor within the State, then the board of review having jurisdiction over that property may initiate and conduct an investigation, and may summon any assessor, deputy, or other person to appear before it, so as to determine the accuracy of the assessed value of that property or the accuracy of the representations previously made by the person or entity regarding the assessment or valuation of that property.
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| | | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| | HB2310 | | LRB101 08831 HLH 53920 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 16-10 as follows:
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| 6 | | (35 ILCS 200/16-10)
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| 7 | | Sec. 16-10. Investigations by board of review. |
| 8 | | (a) Summons by the board of review or
board of appeals. A |
| 9 | | board of review or
board of appeals may summon any assessor, |
| 10 | | deputy, or other person to appear
before it to be examined |
| 11 | | under oath concerning the method by which any
evaluation has |
| 12 | | been ascertained, and its correctness. |
| 13 | | (b) If an individual or entity (i) has been found by any |
| 14 | | court, administrative agency, assessor, deputy, or inspector |
| 15 | | general to have knowingly made fraudulent or material |
| 16 | | misrepresentations in connection with securing a reduced |
| 17 | | assessed value for any property and (ii) has a legal interest |
| 18 | | in any other property subject to the jurisdiction of any other |
| 19 | | county or township assessor within the State, then the board of |
| 20 | | review having jurisdiction over the property referenced in |
| 21 | | clause (ii) may initiate and conduct an investigation, and may |
| 22 | | summon any assessor, deputy, or other person to appear before |
| 23 | | it, so as to determine the accuracy of the assessed value of |