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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 20-175 as follows:
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| 6 | (35 ILCS 200/20-175)
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| 7 | Sec. 20-175. Refund for erroneous assessments or | ||||||
| 8 | overpayments. If any
property is twice assessed for the same | ||||||
| 9 | year, or assessed before it becomes
taxable, and the | ||||||
| 10 | erroneously assessed taxes have been paid either at sale or
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| 11 | otherwise, or if properly assessed taxes have been overpaid by | ||||||
| 12 | the same claimant or by different
claimants, the County | ||||||
| 13 | Collector, upon being satisfied of the facts in the case,
shall | ||||||
| 14 | refund the taxes to the proper claimant. When the County | ||||||
| 15 | Collector is
unable to determine the proper claimant, the | ||||||
| 16 | circuit court, on petition of the
person paying the taxes, or | ||||||
| 17 | his or her agent, and being satisfied of the facts
in the case, | ||||||
| 18 | shall direct the county collector to refund the taxes and | ||||||
| 19 | deduct
the amount thereof, pro rata, from the moneys due to | ||||||
| 20 | taxing bodies which
received the taxes erroneously paid, or | ||||||
| 21 | their legal successors. Pleadings
in connection with the | ||||||
| 22 | petition provided for in this Section shall conform
to that | ||||||
| 23 | prescribed in the Civil Practice Law. Appeals may be taken from | ||||||
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| 1 | the
judgment of the circuit court, either by the county | ||||||
| 2 | collector or by the
petitioner, as in other civil cases. In | ||||||
| 3 | counties having a population of more than 3,000,000, if the | ||||||
| 4 | county collector receives payment of any erroneously assessed | ||||||
| 5 | taxes or overpayment of properly assessed taxes, the county | ||||||
| 6 | collector shall: (1) pay, within 120 days after receipt of the | ||||||
| 7 | payment or overpayment, a refund to the proper claimant | ||||||
| 8 | regardless of whether a claim for refund is filed; or (2) when | ||||||
| 9 | more than one person made the payment or overpayment and the | ||||||
| 10 | county collector cannot determine to whom the refund should be | ||||||
| 11 | made, send a notice by certified mail return receipt requested | ||||||
| 12 | within 30 days after receipt of the payment or overpayment | ||||||
| 13 | advising those persons that a refund is due and the procedures | ||||||
| 14 | to follow to obtain a refund. A claim for refund shall not be | ||||||
| 15 | allowed
unless a petition is filed within 5 years from the date | ||||||
| 16 | the right to a refund
arose. If a certificate of error results | ||||||
| 17 | in the allowance of a homestead
exemption not previously | ||||||
| 18 | allowed, the county collector shall pay the taxpayer
interest | ||||||
| 19 | on the amount of taxes paid that are attributable to the amount | ||||||
| 20 | of the
additional allowance, at the rate of 6% per year. To | ||||||
| 21 | cover the cost of
interest, the county collector shall | ||||||
| 22 | proportionately reduce the distribution of
taxes collected for | ||||||
| 23 | each taxing district in which the property is situated.
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| 24 | (Source: P.A. 83-121; 85-468; 88-455.)
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