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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 23-10 as follows:
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| 6 | (35 ILCS 200/23-10)
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| 7 | Sec. 23-10. Tax objections and copies. Beginning with the | ||||||||||||||||||||||||
| 8 | 2003
tax year, in
counties with 3,000,000 or more inhabitants, | ||||||||||||||||||||||||
| 9 | the person paying the taxes due
as provided in Section 23-5 may | ||||||||||||||||||||||||
| 10 | file
a tax
objection
complaint under Section 23-15 within 165 | ||||||||||||||||||||||||
| 11 | days after the first
penalty
date of the final installment of | ||||||||||||||||||||||||
| 12 | taxes for the year in question.
Beginning with the 2003 tax | ||||||||||||||||||||||||
| 13 | year, in counties with less than 3,000,000
inhabitants, the | ||||||||||||||||||||||||
| 14 | person paying the taxes
due as provided in Section 23-5 may | ||||||||||||||||||||||||
| 15 | file a tax objection complaint under
Section 23-15 within 75 | ||||||||||||||||||||||||
| 16 | days after the first penalty date of the final
installment of | ||||||||||||||||||||||||
| 17 | taxes for the year in question.
However, in all counties in | ||||||||||||||||||||||||
| 18 | cases in which the complaint is permitted to be
filed without
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| 19 | payment under Section 23-5, it must be filed prior to the entry | ||||||||||||||||||||||||
| 20 | of judgment
under Section 21-175. In addition, the time | ||||||||||||||||||||||||
| 21 | specified for payment of the tax
provided in Section 23-5 shall | ||||||||||||||||||||||||
| 22 | not be construed to delay or prevent the entry
of judgment | ||||||||||||||||||||||||
| 23 | against, or the sale of, tax delinquent property if the taxes | ||||||||||||||||||||||||
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| 1 | have
not been paid prior to the entry of judgment under Section | ||||||
| 2 | 21-175.
An objection to an assessment for any year shall not be
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| 3 | allowed by the court, however, if an administrative remedy was | ||||||
| 4 | available by
complaint to the board of appeals or board of | ||||||
| 5 | review under Section 16-55 or
Section 16-115, unless that | ||||||
| 6 | remedy was exhausted prior to the filing of the tax
objection | ||||||
| 7 | complaint.
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| 8 | When any complaint is filed with the court in a
county
with | ||||||
| 9 | less than
3,000,000 inhabitants, the plaintiff shall
file 3 | ||||||
| 10 | copies of
the complaint with the clerk of the circuit court. | ||||||
| 11 | Any
complaint
or amendment
thereto shall contain (i) on the | ||||||
| 12 | first page a listing of the taxing
districts
against which the | ||||||
| 13 | complaint is directed
and (ii) a summary of the
reasons
for the | ||||||
| 14 | tax
objections set
forth in the complaint with enough copies of | ||||||
| 15 | the summary to be distributed to
each of the
taxing districts | ||||||
| 16 | against which the complaint is directed.
Within 10 days after
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| 17 | the complaint is
filed, the clerk of the circuit court shall | ||||||
| 18 | deliver one copy to the State's
Attorney and one copy to the | ||||||
| 19 | county clerk, taking their receipts therefor. The
county clerk | ||||||
| 20 | shall, within 30 days from the last day for the filing of
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| 21 | complaints, notify the duly elected or appointed custodian
of | ||||||
| 22 | funds for each
taxing district that may be affected by the | ||||||
| 23 | complaint,
stating (i) that a complaint has been filed and (ii) | ||||||
| 24 | the
summary of the reasons for the tax objections set forth in | ||||||
| 25 | the complaint.
Any amendment to a
complaint,
except any | ||||||
| 26 | amendment
permitted to be made in open court during the course | ||||||
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| 1 | of a hearing on the
complaint, shall also be filed in | ||||||
| 2 | triplicate, with one copy
delivered to the
State's Attorney and | ||||||
| 3 | one copy delivered to the county clerk by the clerk of the
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| 4 | circuit court. The State's Attorney shall within 10 days of | ||||||
| 5 | receiving his or
her copy of the amendment notify the duly | ||||||
| 6 | elected or appointed custodian of
funds for each taxing | ||||||
| 7 | district whose tax monies may be affected by the
amendment, | ||||||
| 8 | stating (i) that the amendment has been filed and (ii) the
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| 9 | summary of the reasons for the tax objections set forth in the | ||||||
| 10 | amended
complaint.
The State's Attorney shall also notify the | ||||||
| 11 | custodian and the county
clerk in writing of the date, time and | ||||||
| 12 | place of any hearing before the court to
be held upon the | ||||||
| 13 | complaint or amended complaint not later than 4 days prior to
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| 14 | the hearing. The notices provided in this Section shall
be by | ||||||
| 15 | letter addressed to the custodian or the county clerk and may | ||||||
| 16 | be
mailed by regular mail, postage prepaid, postmarked within | ||||||
| 17 | the required period,
but not less than 4 days before a hearing.
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| 18 | (Source: P.A. 93-378, eff. 7-24-03.)
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