093_SB0620eng

 
SB620 Engrossed                      LRB093 07412 SJM 07576 b

 1        AN ACT in relation to taxation.

 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 16-160 as follows:

 6        (35 ILCS 200/16-160)
 7        Sec. 16-160.  Property Tax  Appeal  Board;  process.   In
 8    counties  with  3,000,000 or more inhabitants, beginning with
 9    assessments made for the 1996 assessment year for residential
10    property of 6 units or less and  beginning  with  assessments
11    made for the 1997 assessment year and ending with assessments
12    made for the 2002 assessment year for all other property, and
13    for  all  property  in  any  county  other than a county with
14    3,000,000 or more inhabitants, any taxpayer dissatisfied with
15    the decision of a board of review or board of appeals as such
16    decision pertains to the assessment of his  or  her  property
17    for  taxation  purposes,  or  any  taxing  body  that  has an
18    interest in the decision of the board of review or  board  of
19    appeals  on  an  assessment  made  by  any  local  assessment
20    officer,  may,  (i)  in  counties  with  less  than 3,000,000
21    inhabitants within 30 days after the date of  written  notice
22    of  the decision of the board of review or (ii) in assessment
23    year 1999 and thereafter in counties with 3,000,000  or  more
24    inhabitants  within  30  days  after the date of the board of
25    review notice or within 30 days after the date that the board
26    of review  transmits  to  the  county  assessor  pursuant  to
27    Section  16-125 its final action on the township in which the
28    property is located, whichever is later, appeal the  decision
29    to  the  Property  Tax Appeal Board for review. In any appeal
30    where the board of review  or  board  of  appeals  has  given
31    written  notice of the hearing to the taxpayer 30 days before
 
SB620 Engrossed             -2-      LRB093 07412 SJM 07576 b
 1    the hearing, failure to appear at  the  board  of  review  or
 2    board  of  appeals  hearing shall be grounds for dismissal of
 3    the appeal unless a continuance is granted to  the  taxpayer.
 4    If an appeal is dismissed for failure to appear at a board of
 5    review  or  board of appeals hearing, the Property Tax Appeal
 6    Board shall have  no  jurisdiction  to  hear  any  subsequent
 7    appeal  on that taxpayer's complaint. Such taxpayer or taxing
 8    body, hereinafter called the appellant, shall file a petition
 9    with the clerk of the  Property  Tax  Appeal  Board,  setting
10    forth  the  facts  upon  which he or she bases the objection,
11    together with a statement of the contentions of law which  he
12    or  she  desires  to  raise,  and  the relief requested. If a
13    petition is filed by a taxpayer, the  taxpayer  is  precluded
14    from filing objections based upon valuation, as may otherwise
15    be  permitted  by  Sections  21-175  and  23-5.  However, any
16    taxpayer not satisfied with the  decision  of  the  board  of
17    review  or  board of appeals as such decision pertains to the
18    assessment of  his  or  her  property  need  not  appeal  the
19    decision  to  the  Property  Tax  Appeal Board before seeking
20    relief in the courts. The changes made by this amendatory Act
21    of the 91st General Assembly  shall  be  effective  beginning
22    with the 1999 assessment year.
23    (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

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