93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4178


 
Introduced 1/22/2004, by Ed Sullivan Jr.
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 200/12-10









    Amends the Property Tax Code.  Provides that, in counties with less than 3,000,000 inhabitants, the required publication of the list of assessments may, instead of being published in a newspaper, be posted on the official website of the county.  Effective immediately.



















LRB093 17599 SJM 43269 b




















 


 


A BILL FOR









 














HB4178

LRB093 17599 SJM 43269 b









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    AN ACT concerning taxes.

 
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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 
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Section 12-10 as follows:
 



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    (35 ILCS 200/12-10)



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    Sec. 12-10. Publication of assessments; counties of less 
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than 3,000,000. In
counties with less than 3,000,000 
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inhabitants, as soon as the chief county
assessment officer has 
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completed the assessment in the county or in the
assessment 
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district, he or she shall, in each year of a general 
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assessment,
publish for the county or assessment district a 
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complete list of the
assessment, by townships if so organized.  
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In years other than years of a
general assessment, the chief 
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county assessment officer shall publish a list of
property for 
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which assessments have been added or changed since the 
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preceding
assessment, together with the amounts of the 
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assessments, except that
publication of individual assessment 
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changes shall not be required if the
changes result from 
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equalization by the supervisor of assessments under Section

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9-210, or Section 10-200, in which case the list shall include 
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a general
statement indicating that assessments have been 
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changed because of the
application of an equalization factor 
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and shall set forth the percentage of
increase or decrease 
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represented by the factor. The publication shall be made
on or 
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before December 31 of that year, and shall:
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        (1) be printed in some public
newspaper or newspapers 
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    published in the county;
. in every township or
assessment 
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    district in which there is published one or more newspapers 
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    of
general circulation, the list of that township shall be 
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    published in one of the
newspapers; or
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        (2) be posted on the official website of the county.

 


 









HB4178
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LRB093 17599 SJM 43269 b







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    At the top of the list of assessments there shall be a 
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notice in
substantially the following form printed in type no 
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smaller than eleven point:

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"NOTICE TO TAXPAYERS


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    Median Level of Assessment--(insert here the median level 
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of assessment
for the assessment district)

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    Your property is to be assessed at the above listed median 
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level of
assessment for the assessment district.  You may check 
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the accuracy of your
assessment by dividing your assessment by 
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the median level of assessment.  The
resulting value should 
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equal the estimated fair cash value of your property.
If the 
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resulting value is greater than the estimated fair cash value 
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of your
property, you may be over-assessed. If the resulting 
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value is less than the
fair cash value of your property, you 
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may be under-assessed. You may appeal
your assessment to the 
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Board of Review."

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    The newspaper shall furnish to the local assessment 
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officers as many
copies of the paper containing the assessment 
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list as they may require.

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(Source: P.A. 86-415; 86-1481; 87-1189; 88-455.)

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.