94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB0356


 
Introduced 2/15/2005, by Sen. M. Maggie Crotty
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 200/16-185









    Amends the Property Tax Code. Deletes a provision that the decisions of the Property Tax Appeal Board must be based upon equity and the weight
of evidence and not upon constructive fraud.  Provides that the assessments that are the subject of the appeal to the Board shall be presumed correct and legal, but the presumption is rebuttable, and that the complainant has the burden of proving any contested matter of fact by clear and convincing evidence. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB0356

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    AN ACT concerning revenue.

 
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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 16-185 as follows:
 



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    (35 ILCS 200/16-185)



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    Sec. 16-185. Decisions. The Board shall make a decision in 
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each appeal or
case appealed to it, and the decision shall be 
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based upon equity and the weight
of evidence and not upon 
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constructive fraud, and shall be binding upon
appellant and 
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officials of government. The assessments that are the subject 
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of the appeal shall be presumed correct and legal, but the 
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presumption is rebuttable.  The complainant has the burden of 
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proving any contested matter of fact by clear and convincing 
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evidence.  The extension of taxes on any
assessment so appealed 
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shall not be delayed by any proceeding before the Board,
and, 
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in case the assessment is altered by the Board, any taxes 
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extended upon
the unauthorized assessment or part thereof shall 
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be abated, or, if already
paid, shall be refunded with interest 
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as provided in Section 23-20.

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    The decision or order of the Property Tax Appeal Board in 
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any such
appeal, shall, within 10 days thereafter, be certified 
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at no charge to
the appellant and to the proper authorities, 
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including the board of
review or board of appeals whose 
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decision was appealed, the county clerk
who extends taxes
upon 
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the assessment in question, and the county collector who 
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collects
property taxes upon such assessment.

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    If the Property Tax Appeal Board renders a decision 
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lowering the
assessment of a particular parcel after the 
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deadline for filing complaints
with the board of review or 
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board of appeals or after adjournment of the
session of
the 
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board of review or board of appeals at which assessments for 
 


 






SB0356
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the
subsequent year are
being considered, the taxpayer may, 
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within 30 days after the date of
written notice of the Property 
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Tax Appeal Board's decision, appeal the
assessment for the 
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subsequent year directly to the Property Tax
Appeal Board.

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    If the Property Tax Appeal Board renders a decision 
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lowering the
assessment of a particular parcel on which a 
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residence
occupied by the
owner is situated, such reduced 
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assessment, subject to equalization, shall
remain in effect for 
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the remainder of the general assessment period as provided
in 
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Sections 9-215 through 9-225, unless that parcel is 
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subsequently sold in
an arm's length transaction establishing a 
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fair cash value for the parcel that
is different from the fair 
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cash value on which the Board's assessment is
based, or unless 
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the decision of the Property Tax Appeal Board is reversed
or 
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modified upon review.

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(Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. 
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8-14-96.)

 

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