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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB3399 Introduced 2/14/2020, by Sen. Melinda Bush SYNOPSIS AS INTRODUCED:
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Amends the Property Tax Code. Makes a technical change in a Section concerning assessments in Cook County.
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| | A BILL FOR |
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| | SB3399 | | LRB101 19969 HLH 69494 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, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 9-85 as follows:
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| 6 | | (35 ILCS 200/9-85)
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| 7 | | Sec. 9-85.
Revision of assessments by county assessor and
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| 8 | | and board of
review;
Counties of 3,000,000
or more. In counties |
| 9 | | with 3,000,000 or more inhabitants, the county assessor
shall |
| 10 | | have authority annually to revise the assessment books and |
| 11 | | correct them
as appears to be just; and on complaint in writing |
| 12 | | in proper form by any
taxpayer, and after affording the |
| 13 | | taxpayer an opportunity to be heard thereon,
he or she shall do |
| 14 | | so at any time, until the assessment is verified. An entry
upon |
| 15 | | the assessment books does not constitute an assessment until |
| 16 | | the
assessment is verified. When a notice is to be mailed under |
| 17 | | Section 12-55 and
the address that appears on the assessor's |
| 18 | | records is the address of a mortgage
lender or the trustee, |
| 19 | | where title to the property is held in a land trust, or
in any |
| 20 | | event whenever the notice is mailed by the assessor to a |
| 21 | | taxpayer at or
in care of the address of a mortgage lender or a |
| 22 | | trustee where the title to the
property is held in a land |
| 23 | | trust, the mortgage lender or the trustee within 15
days of the |