98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB0409

 

Introduced 1/23/2013, by Sen. John J. Cullerton

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/9-85

    Amends the Property Tax Code. Makes a technical change in a Section concerning assessments in Cook County.


LRB098 04599 HLH 34627 b

 

 

A BILL FOR

 

SB0409LRB098 04599 HLH 34627 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 9-85 as follows:
 
6    (35 ILCS 200/9-85)
7    Sec. 9-85. Revision of assessments by county assessor and
8and board of review; Counties of 3,000,000 or more. In counties
9with 3,000,000 or more inhabitants, the county assessor shall
10have authority annually to revise the assessment books and
11correct them as appears to be just; and on complaint in writing
12in proper form by any taxpayer, and after affording the
13taxpayer an opportunity to be heard thereon, he or she shall do
14so at any time, until the assessment is verified. An entry upon
15the assessment books does not constitute an assessment until
16the assessment is verified. When a notice is to be mailed under
17Section 12-55 and the address that appears on the assessor's
18records is the address of a mortgage lender or the trustee,
19where title to the property is held in a land trust, or in any
20event whenever the notice is mailed by the assessor to a
21taxpayer at or in care of the address of a mortgage lender or a
22trustee where the title to the property is held in a land
23trust, the mortgage lender or the trustee within 15 days of the

 

 

SB0409- 2 -LRB098 04599 HLH 34627 b

1mortgage lender's or the trustee's receipt of such notice shall
2mail a copy of the notice to each mortgagor of the property
3referred to in the notice at the last known address of each
4mortgagor as shown on the records of the mortgage lender, or to
5each beneficiary as shown on the records of the trustee.
6    All changes and alterations pursuant to Section 16-95 or
7Section 16-120 in the assessment of property shall be subject
8to revision and entry into the assessment books by the board of
9appeals (until the first Monday in December 1998 and the board
10of review beginning the first Monday in December 1998 and
11thereafter) in the same manner as the original assessments.
12(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
138-14-96.)