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SB1452 Engrossed |
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LRB095 04811 BDD 24871 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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LRB095 04811 BDD 24871 b |
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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 |
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| copies of
the complaint with the clerk of the circuit court. |
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| Any
complaint
or amendment
thereto shall contain (i) on the |
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| first page a listing of the taxing
districts
against which the |
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| complaint is directed
and (ii) a summary of the
reasons
for the |
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| tax
objections set
forth in the complaint with enough copies of |
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| the summary to be distributed to
each of the
taxing districts |
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| against which the complaint is directed.
Within 10 days after
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| the complaint is
filed, the clerk of the circuit court shall |
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| deliver one copy to the State's
Attorney and one copy to the |
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| county clerk, taking their receipts therefor. The
county clerk |
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| shall, within 30 days from the last day for the filing of
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| complaints, notify the duly elected or appointed custodian
of |
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| funds for each
taxing district that may be affected by the |
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| complaint,
stating (i) that a complaint has been filed and (ii) |
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| the
summary of the reasons for the tax objections set forth in |
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| the complaint.
Any amendment to a
complaint,
except any |
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| amendment
permitted to be made in open court during the course |
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LRB095 04811 BDD 24871 b |
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| of a hearing on the
complaint, shall also be filed in |
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| triplicate, with one copy
delivered to the
State's Attorney and |
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| one copy delivered to the county clerk by the clerk of the
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| circuit court. The State's Attorney shall within 10 days of |
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| receiving his or
her copy of the amendment notify the duly |
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| elected or appointed custodian of
funds for each taxing |
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| district whose tax monies may be affected by the
amendment, |
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| stating (i) that the amendment has been filed and (ii) the
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| summary of the reasons for the tax objections set forth in the |
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| amended
complaint.
The State's Attorney shall also notify the |
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| custodian and the county
clerk in writing of the date, time and |
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| place of any hearing before the court to
be held upon the |
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| complaint or amended complaint not later than 4 days prior to
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| the hearing. The notices provided in this Section shall
be by |
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| letter addressed to the custodian or the county clerk and may |
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| be
mailed by regular mail, postage prepaid, postmarked within |
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| the required period,
but not less than 4 days before a hearing. |
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| In addition, in counties with
3,000,000 or more inhabitants, |
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| upon the filing of any tax
objection complaint that would, if |
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| allowed, reduce the
assessed valuation of any property by more |
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| than $100,000, the
plaintiff must give notice of the tax |
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| objection complaint by
mailing a copy of it to any |
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| municipality, school district,
and community college district |
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| in which the property is
situated, by certified mail, return |
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| receipt requested. The
plaintiff must attach a certification to |
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| the tax objection
complaint that the notice to taxing districts |
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LRB095 04811 BDD 24871 b |
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| has been made.
The courts have no jurisdiction to hear any tax |
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| objection
complaint if proper certification of notice is not |
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| filed.
Upon receipt of notice of the filing of a tax objection
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| complaint, a taxing district has an unconditional right to
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| intervene in the tax objection proceedings and has the right to |
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| participate fully in the proceedings in the same manner as the |
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| named party defendant.
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| (Source: P.A. 93-378, eff. 7-24-03.)
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| Section 99. Effective date. This Act takes effect upon |
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| becoming law.
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