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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 SB1765
Introduced 2/25/2005, by Sen. Susan Garrett SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. Provides that when a tax objection complaint is filed in any county (now, counties with less than 3,000,000 inhabitants) the plaintiff must file 3 copies with the clerk.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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SB1765 |
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LRB094 11266 BDD 42034 b |
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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 23-10 as follows:
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| (35 ILCS 200/23-10)
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| Sec. 23-10. Tax objections and copies. Beginning with the |
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| 2003
tax year, in
counties with 3,000,000 or more inhabitants, |
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| the person paying the taxes due
as provided in Section 23-5 may |
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| file
a tax
objection
complaint under Section 23-15 within 165 |
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| days after the first
penalty
date of the final installment of |
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| taxes for the year in question.
Beginning with the 2003 tax |
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| year, in counties with less than 3,000,000
inhabitants, the |
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| person paying the taxes
due as provided in Section 23-5 may |
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| file a tax objection complaint under
Section 23-15 within 75 |
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| days after the first penalty date of the final
installment of |
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| taxes for the year in question.
However, in all counties in |
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| cases in which the complaint is permitted to be
filed without
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| payment under Section 23-5, it must be filed prior to the entry |
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| of judgment
under Section 21-175. In addition, the time |
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| specified for payment of the tax
provided in Section 23-5 shall |
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| not be construed to delay or prevent the entry
of judgment |
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| against, or the sale of, tax delinquent property if the taxes |
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| have
not been paid prior to the entry of judgment under Section |
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| 21-175.
An objection to an assessment for any year shall not be
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| allowed by the court, however, if an administrative remedy was |
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| available by
complaint to the board of appeals or board of |
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| review under Section 16-55 or
Section 16-115, unless that |
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| remedy was exhausted prior to the filing of the tax
objection |
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| complaint.
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| When any complaint is filed with the court in a
county
with |
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| less than
3,000,000 inhabitants , the plaintiff shall
file 3 |