93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4990


 
Introduced 02/05/04, by Ed Sullivan Jr.
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 200/16-180









    Amends the Property Tax Code.  Provides that in hearings the Property Tax Appeal Board shall not be limited to the evidence presented to the board of of review of the county.  Provides that a party participating in the hearing before the Property Tax Appeal Board is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the board of review of the county.  Provides that the changes made by this amendatory Act shall be construed as declaratory of existing law and not as an new enactment. Effective immediately.
















LRB093 15638 SJM 44014 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB4990

LRB093 15638 SJM 44014 b






1
    AN ACT concerning taxes.

 
2
    Be it enacted by the People of the State of Illinois,
 
3
represented in the General Assembly:


 
4
    Section 5. The Property Tax Code is amended  by changing 
5
Section 16-180 as follows:
 



6
    (35 ILCS 200/16-180)



7
    Sec. 16-180. Procedure for determination of correct 
8
assessment. The Property
Tax Appeal Board shall establish by 
9
rules an informal procedure for the
determination of the 
10
correct assessment of property which is the subject of an

11
appeal.  The procedure, to the extent that the Board considers 
12
practicable,
shall eliminate formal rules of pleading, 
13
practice and evidence, and except
for any reasonable filing fee 
14
determined by the Board, may provide that costs
shall be in the 
15
discretion of the Board. A copy of the appellant's petition

16
shall be mailed by the clerk of the Property Tax Appeal Board 
17
to the board
of review whose decision is being appealed. In all

18
cases where a change in
assessed valuation of $100,000 or more 
19
is sought, the board of review
shall
serve a copy of the 
20
petition on all taxing districts as shown on the last
available 
21
tax bill. The chairman of the Property Tax Appeal Board shall

22
provide for the speedy hearing of all such appeals.  Each appeal 
23
shall be
limited to the grounds listed in the petition filed 
24
with the Property Tax
Appeal Board.  All appeals shall be

25
considered de novo and the Property Tax Appeal Board shall not 
26
be limited to the evidence presented to the board of of review 
27
of the county. A party participating in the hearing before the 
28
Property Tax Appeal Board is entitled to introduce evidence 
29
that is otherwise proper and admissible without regard to 
30
whether that evidence has previously been introduced at a 
31
hearing before the board of review of the county. Where no 
32
complaint has been made to the board
of review of the county 
 


 






HB4990
- 2 -
LRB093 15638 SJM 44014 b




1
where the property is located
and the appeal is
based solely on 
2
the effect of an equalizing factor assigned to all property
or 
3
to a class of property by the board of review, the
Property Tax 
4
Appeal
Board shall not grant a reduction in assessment greater 
5
than the
amount that was added as the result of the equalizing 
6
factor.

7
    The provisions added to this Section by this amendatory Act 
8
of the 93rd
General Assembly shall be construed as declaratory 
9
of existing law and not as a
new enactment.

10
(Source: P.A. 93-248, eff. 7-22-03.)

 

11
    Section 99. Effective date. This Act takes effect upon 
12
becoming law.