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| | SB1228 Engrossed | | LRB098 07938 HLH 38026 b |
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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 | | The duly elected or appointed custodian of the funds for |
19 | | each taxing district that may be affected by the complaint or |
20 | | amended complaint has the right to representation by counsel of |
21 | | the taxing district's own choosing and is not required to |
22 | | accept representation by the State's Attorney for the county in |
23 | | which the action is brought. |
24 | | (Source: P.A. 93-378, eff. 7-24-03.)
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25 | | Section 99. Effective date. This Act takes effect upon |
26 | | becoming law.
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