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| | SB1988 Engrossed | | LRB103 26970 HLH 53337 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 12-55 as follows:
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| 6 | | (35 ILCS 200/12-55)
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| 7 | | Sec. 12-55.
Notice requirement if assessment is increased; |
| 8 | | counties of
3,000,000 or more.
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| 9 | | (a) In counties with 3,000,000 or more inhabitants, a
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| 10 | | revision
by the county assessor, except where such revision is |
| 11 | | made on complaint of the
owner, shall not increase an |
| 12 | | assessment without notice to the person to whom
the most |
| 13 | | recent tax bill was mailed and an opportunity to be heard |
| 14 | | before the
assessment is verified.
The county assessor shall |
| 15 | | continue to accept appeals from the taxpayer for a period of |
| 16 | | not less than 35 business days from the later of the date the |
| 17 | | assessment notice is mailed as provided in this subsection or |
| 18 | | is published on the assessor's website. When a notice is |
| 19 | | mailed by
the county assessor to the address of a
mortgagee,
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| 20 | | the mortgagee, within 7 business days after the mortgagee |
| 21 | | receives
the notice, shall forward a copy of the notice to each |
| 22 | | mortgagor of the
property
referred to in the notice
at the last |
| 23 | | known address of each mortgagor as shown on the records of the
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| 1 | | mortgagee. There shall be no liability for the failure of the |
| 2 | | mortgagee to
forward the notice to each mortgagor.
The |
| 3 | | assessor may provide for
the filing of complaints
and make |
| 4 | | revisions at times other than those dates published under |
| 5 | | Section
14-35. When the county assessor has completed the |
| 6 | | revision and correction and
entered the changes and revision |
| 7 | | in the assessment books, an affidavit shall be
attached to the |
| 8 | | assessment books in the form required by law, signed by the
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| 9 | | county assessor.
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| 10 | | (b) In counties with 3,000,000 or more inhabitants, for |
| 11 | | parcels, other
than parcels in the class that includes the |
| 12 | | majority of the single-family
residential parcels under a |
| 13 | | county ordinance adopted in accordance with Section
4 of |
| 14 | | Article IX of the Illinois Constitution, located in the |
| 15 | | assessment
district for which the current assessment year is a |
| 16 | | general assessment year,
within 30 days after sending the |
| 17 | | required notices under this Section, the
county assessor shall |
| 18 | | file with the board of appeals (until the first Monday in
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| 19 | | December 1998, and the board of review beginning the first |
| 20 | | Monday in December
1998 and thereafter) a list of the parcels |
| 21 | | for which the notices under this
Section were sent, showing |
| 22 | | the following information for each such parcel: the
parcel |
| 23 | | index number, the township in which the parcel is located, the |
| 24 | | class for
the current year, the previous year's final total |
| 25 | | assessed value, the total
assessed value proposed by the |
| 26 | | county assessor, and the name of the person to
whom the notice |
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| 1 | | required under this Section was sent. The list shall be
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| 2 | | available for public inspection at the office of the board |
| 3 | | during the regular
office hours of the board. The list shall be |
| 4 | | retained by the board for at
least 10 years after the date it |
| 5 | | is initially filed by the county assessor.
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| 6 | | (c) The provisions of subsection (b) of this Section shall |
| 7 | | be applicable
beginning with the assessment for the 1997 tax |
| 8 | | year.
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| 9 | | (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
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