HB4990 Enrolled

LRB093 15638 SJM 44014 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 16-180 as follows:
 



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    (35 ILCS 200/16-180)



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

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

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

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

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

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


 






HB4990 Enrolled
- 2 -
LRB093 15638 SJM 44014 b




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

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

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

 

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