093_SB0270sam001
LRB093 03428 SJM 13038 a
1 AMENDMENT TO SENATE BILL 270
2 AMENDMENT NO. . Amend Senate Bill 270 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The Property Tax Code is amended by changing
5 Section 23-10 as follows:
6 (35 ILCS 200/23-10)
7 Sec. 23-10. Tax objections and copies. Beginning with
8 the 2003 1994 tax year, in counties with 3,000,000 or more
9 inhabitants, and beginning with the 1995 tax year in all
10 other counties, the person paying the taxes due as provided
11 in Section 23-5 may file a tax objection complaint under
12 Section 23-15 within 165 75 days after the first penalty date
13 of the final installment of taxes for the year in question.
14 Beginning with the 2003 tax year, in counties with less than
15 3,000,000 inhabitants, the person paying the taxes due as
16 provided in Section 23-5 may file a tax objection complaint
17 under Section 23-15 within 75 days after the first penalty
18 date of the final installment of taxes for the year in
19 question. However, in all counties in cases in which the
20 complaint is permitted to be filed without payment under
21 Section 23-5, it must be filed prior to the entry of judgment
22 under Section 21-175. In addition, the time specified for
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1 payment of the tax provided in Section 23-5 shall not be
2 construed to delay or prevent the entry of judgment against,
3 or the sale of, tax delinquent property if the taxes have not
4 been paid prior to the entry of judgment under Section
5 21-175. An objection to an assessment for any year shall not
6 be allowed by the court, however, if an administrative remedy
7 was available by complaint to the board of appeals or board
8 of review under Section 16-55 or Section 16-115, unless that
9 remedy was exhausted prior to the filing of the tax objection
10 complaint.
11 When any complaint is filed with the court in a county
12 with less than 3,000,000 inhabitants, the plaintiff shall
13 file 3 copies of the complaint with the clerk of the circuit
14 court. Any complaint or amendment thereto shall contain (i)
15 on the first page a listing of the taxing districts against
16 which the complaint is directed and (ii) a summary of the
17 reasons for the tax objections set forth in the complaint
18 with enough copies of the summary to be distributed to each
19 of the taxing districts against which the complaint is
20 directed. Within 10 days after the complaint is filed, the
21 clerk of the circuit court shall deliver one copy to the
22 State's Attorney and one copy to the county clerk, taking
23 their receipts therefor. The county clerk shall, within 30
24 days from the last day for the filing of complaints, notify
25 the duly elected or appointed custodian of funds for each
26 taxing district that may be affected by the complaint,
27 stating (i) that a complaint has been filed and (ii) the
28 summary of the reasons for the tax objections set forth in
29 the complaint. Any amendment to a complaint, except any
30 amendment permitted to be made in open court during the
31 course of a hearing on the complaint, shall also be filed in
32 triplicate, with one copy delivered to the State's Attorney
33 and one copy delivered to the county clerk by the clerk of
34 the circuit court. The State's Attorney shall within 10 days
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1 of receiving his or her copy of the amendment notify the duly
2 elected or appointed custodian of funds for each taxing
3 district whose tax monies may be affected by the amendment,
4 stating (i) that the amendment has been filed and (ii) the
5 summary of the reasons for the tax objections set forth in
6 the amended complaint. The State's Attorney shall also notify
7 the custodian and the county clerk in writing of the date,
8 time and place of any hearing before the court to be held
9 upon the complaint or amended complaint not later than 4 days
10 prior to the hearing. The notices provided in this Section
11 shall be by letter addressed to the custodian or the county
12 clerk and may be mailed by regular mail, postage prepaid,
13 postmarked within the required period, but not less than 4
14 days before a hearing.
15 (Source: P.A. 91-578, eff. 8-14-99.)
16 Section 90. The State Mandates Act is amended by adding
17 Section 8.27 as follows:
18 (30 ILCS 805/8.27 new)
19 Sec. 8.27. Exempt mandate. Notwithstanding Sections 6
20 and 8 of this Act, no reimbursement by the State is required
21 for the implementation of any mandate created by this
22 amendatory Act of the 93rd General Assembly.
23 Section 99. Effective date. This Act takes effect upon
24 becoming law.".