HB5545 94TH GENERAL ASSEMBLY

LRB094 16280 BDD 51528 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB5545

Introduced 01/27/06, by Rep. John E. Bradley

SYNOPSIS AS INTRODUCED:

35 ILCS 200/9-230

Amends the Property Tax Code. In a provision authorizing a county to bill a township for the reasonable costs incurred in completing the assessments, provides that, if the township does not make payment to the county by October 1 of the year immediately following the assessment year for which the township was billed by the county, then the county collector shall deduct the amount owed to the county from the next distribution of funds to that township. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

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

Section 5. The Property Tax Code is amended by changing Section 9-230 as follows:

(35 ILCS 200/9-230)

Sec. 9-230. Return of township or multi-township assessment books.

(a) The township or multi-township assessors in counties with less than 600,000 inhabitants, based on the 2000 federal decennial census, shall, on or before April 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments. The township or multi-township assessors in counties with 600,000 or more but no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before October 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments. The township or multi-township assessors in counties with less than 3,000,000 inhabitants, but more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before November 15 of the assessment year, return the assessment books or workbooks to the supervisor of assessments. If a township or multi-township assessor in a county with less than 3,000,000 inhabitants, but more than 600,000 inhabitants, based on the 2000 federal decennial census, does not return the assessment books or work books within the required time, the supervisor of assessments may take possession of the books and complete the assessments pursuant to law. Each of the books shall be verified by affidavit by the assessor substantially as follows:

State of Illinois) )ss. County of .......)

I do solemnly swear that the book or books .... in number, to which this affidavit is attached, contains a complete list of all of the property in the township or multi-township or assessment district herein described subject to taxation for the year .... so far as I have been able to ascertain, and that the assessed value set down in the proper column opposite the descriptions of property is a just and equal assessment of the property according to law.

Dated ...............

(b) If the supervisor of assessments determines that the township or multi-township assessor has not completed the assessments as required by law before returning the assessment books under this Section, the county board may submit a bill to the township board of trustees for the reasonable costs incurred by the supervisor of assessments in completing the assessments. The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments. If a township does not make payment to the county as required by this subsection by October 1 of the year immediately following the assessment year for which the township was billed by the county, then the county collector shall deduct the amount owed to the county from the next distribution of funds to that township.

(Source: P.A. 93-761, eff. 1-1-05; 94-417, eff. 8-2-05.)

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