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Rep. Ed Sullivan, Jr.
Filed: 3/11/2013
| | 09800HB1604ham001 | | LRB098 06020 HLH 42421 a |
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| 1 | | AMENDMENT TO HOUSE BILL 1604
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| 2 | | AMENDMENT NO. ______. Amend House Bill 1604 by replacing |
| 3 | | everything after the enacting clause with the following:
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| 4 | | "Section 5. The Property Tax Code is amended by changing |
| 5 | | Section 9-265 as follows:
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| 6 | | (35 ILCS 200/9-265)
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| 7 | | Sec. 9-265. Omitted property; interest; change in exempt |
| 8 | | use or ownership. |
| 9 | | (a)
If any property is omitted in the assessment of any |
| 10 | | year or years, not to exceed the current assessment year and 3 |
| 11 | | prior years, so that the
taxes, for which the property was |
| 12 | | liable, have not been paid, or if by reason
of defective |
| 13 | | description or assessment, taxes on any property for any year |
| 14 | | or
years have not been paid, or if any taxes are refunded under |
| 15 | | subsection (b) of
Section 14-5 because the taxes were assessed |
| 16 | | in the wrong person's name, the
property, when discovered, |
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| 1 | | shall be listed and assessed by the board of review
or, in |
| 2 | | counties with 3,000,000 or more inhabitants, by the county |
| 3 | | assessor
either on his
or her own initiative or when so |
| 4 | | directed by the board of appeals or board of
review. |
| 5 | | (b) The
board of review in counties with less than |
| 6 | | 3,000,000 inhabitants or the
county assessor in counties with |
| 7 | | 3,000,000 or more inhabitants may
develop reasonable |
| 8 | | procedures for contesting the listing of omitted
property under |
| 9 | | this Division. |
| 10 | | (c) For purposes
of this Section, "defective description or |
| 11 | | assessment" includes a description
or assessment which omits |
| 12 | | all the improvements thereon as a result of which
part of the |
| 13 | | taxes on the total value of the property as improved remain |
| 14 | | unpaid.
In the case of property subject to assessment by the |
| 15 | | Department, the property
shall be listed and assessed by the |
| 16 | | Department. All such property shall be
placed on the assessment |
| 17 | | and tax books. |
| 18 | | (d) The arrearages of taxes which might
have been assessed, |
| 19 | | with 10% interest thereon for each year or portion thereof
from |
| 20 | | 2 years after the time the first correct tax bill ought to have |
| 21 | | been
received, shall be charged against the property by the |
| 22 | | county clerk.
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| 23 | | (e) When property or acreage omitted by either incorrect |
| 24 | | survey or other
ministerial assessor error is discovered and |
| 25 | | the owner has paid its tax
bills as received for the year or |
| 26 | | years of omission of the parcel, then the
interest authorized |
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| 1 | | by this Section shall not be chargeable to the owner.
However, |
| 2 | | nothing in this Section shall prevent the collection of the |
| 3 | | principal
amount of back taxes due and owing.
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| 4 | | (f) If any property listed as exempt by the chief county |
| 5 | | assessment officer
has a change in use, a change in leasehold |
| 6 | | estate, or a change in titleholder
of record by purchase, |
| 7 | | grant, taking or transfer, it shall be the obligation
of the |
| 8 | | transferee to notify the chief county assessment officer in |
| 9 | | writing
within 90 days of the change. If mailed, the notice |
| 10 | | shall be sent by certified mail,
return receipt requested, and |
| 11 | | shall include the name and address of the
taxpayer, the legal |
| 12 | | description of the property, and the property index number
of |
| 13 | | the property when an index number exists. If notice is provided |
| 14 | | in person, it shall be provided on a form prescribed
by the |
| 15 | | chief county assessment officer, and the chief county |
| 16 | | assessment
officer shall provide a date stamped copy of the |
| 17 | | notice. Except as
provided in item (6) of subsection (a) of |
| 18 | | Section 9-260, item (6) of
Section 16-135, and item (6) of |
| 19 | | Section 16-140 of this Code, if the failure to give the
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| 20 | | notification results in the assessing official continuing to |
| 21 | | list the property
as exempt in subsequent years, the property |
| 22 | | shall be considered omitted
property for purposes of this Code.
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| 23 | | (g) In counties with fewer than 3,000,000 inhabitants, if a
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| 24 | | chief county assessment officer discovers at any time before
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| 25 | | judgment that a property has been granted a homestead exemption
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| 26 | | under Article 15 of this Code to which it was not entitled,
the |