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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||||||
5 | Section 14-20 and by adding Sections 4-35 and 16-57 as follows: | ||||||||||||||||||||||||||||||
6 | (35 ILCS 200/4-35 new)
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7 | Sec. 4-35. Information on Internet website. In counties | ||||||||||||||||||||||||||||||
8 | with 75,000 or more inhabitants, the chief county assessment | ||||||||||||||||||||||||||||||
9 | official shall publish on the county's Internet website the | ||||||||||||||||||||||||||||||
10 | property data for each parcel of property in the county. For | ||||||||||||||||||||||||||||||
11 | each parcel, the website shall include, but not be limited to, | ||||||||||||||||||||||||||||||
12 | the following: | ||||||||||||||||||||||||||||||
13 | (1) the common street address; | ||||||||||||||||||||||||||||||
14 | (2) the property index number; | ||||||||||||||||||||||||||||||
15 | (3) the characteristics of the property, including the | ||||||||||||||||||||||||||||||
16 | total square footage of the property, the age of the | ||||||||||||||||||||||||||||||
17 | property, a description of any structures, including | ||||||||||||||||||||||||||||||
18 | square footage, on the property, the above-ground livable | ||||||||||||||||||||||||||||||
19 | square footage of the property, and a description of the | ||||||||||||||||||||||||||||||
20 | use of the property; | ||||||||||||||||||||||||||||||
21 | (4) a photograph of the property; | ||||||||||||||||||||||||||||||
22 | (5) the fair cash value of the property; | ||||||||||||||||||||||||||||||
23 | (6) the unequalized assessed value of the property; |
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1 | (7) each equalization factor that applies to the | ||||||
2 | property; and | ||||||
3 | (8) an explanation of the appeals process.
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4 | (35 ILCS 200/14-20)
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5 | Sec. 14-20. Certificate of error; counties of less than | ||||||
6 | 3,000,000. In any
county with less than 3,000,000 inhabitants, | ||||||
7 | if, at any time before judgment or
order of sale is entered in | ||||||
8 | any proceeding to collect or to enjoin the
collection of taxes | ||||||
9 | based upon any assessment of any property, the chief county
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10 | assessment officer discovers an error or mistake in the | ||||||
11 | assessment (other than
errors of judgment as to the valuation | ||||||
12 | of the property), he or she shall issue
to the person | ||||||
13 | erroneously assessed a certificate setting forth the nature of
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14 | the error and the cause or causes of the error.
In any county | ||||||
15 | with less than 3,000,000 inhabitants, if an owner fails to
file
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16 | an application for any homestead exemption under Article 15 the | ||||||
17 | Senior Citizens Assessment Freeze Homestead Exemption
provided | ||||||
18 | in Section 15-172 during any of the 3 previous assessment years | ||||||
19 | year and qualifies
for the exemption, the Chief County | ||||||
20 | Assessment Officer pursuant to this
Section,
or the Board of | ||||||
21 | Review pursuant to Section 16-75, shall issue a
certificate of | ||||||
22 | error setting forth the correct taxable valuation of the
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23 | property.
The certificate, when properly
endorsed by the | ||||||
24 | majority of the board of review, showing their concurrence, and
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25 | not otherwise, may be used in evidence in any court of |
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1 | competent jurisdiction,
and when so introduced in evidence, | ||||||
2 | shall become a part of the court record and
shall not be | ||||||
3 | removed from the files except on an order of the court.
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4 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
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5 | (35 ILCS 200/16-57 new) | ||||||
6 | Sec. 16-57. Discovery. At least 10 days before a scheduled | ||||||
7 | hearing before the county board of review on a residential | ||||||
8 | appeal, the assessor or chief county assessment officer must | ||||||
9 | provide a copy of all evidence to be submitted by the assessing | ||||||
10 | official at the hearing, including listings of comparable | ||||||
11 | properties with their common street address. If this material | ||||||
12 | is not provided to the taxpayer, the appeal defaults to the | ||||||
13 | taxpayer with a valuation established solely by the board of | ||||||
14 | review's consideration of the taxpayer's evidence.
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15 | Section 90. The State Mandates Act is amended by adding | ||||||
16 | Section 8.32 as follows: | ||||||
17 | (30 ILCS 805/8.32 new) | ||||||
18 | Sec. 8.32. Exempt mandate. Notwithstanding Sections 6 and 8 | ||||||
19 | of this Act, no reimbursement by the State is required for the | ||||||
20 | implementation of any mandate created by this amendatory Act of | ||||||
21 | the 95th General Assembly.
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