98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB1736
 
Introduced 2/15/2013, by Sen. Chapin Rose
 
SYNOPSIS AS INTRODUCED:
 

 
20 ILCS 2505/2505-755 new
35 ILCS 200/16-17 new
35 ILCS 1010/1-105 new

     Amends the Department of Revenue Law of the
Civil Administrative Code of Illinois, the Property Tax Code, and the Illinois Independent Tax Tribunal Act of 2012.  Provides that, if the Department, a board of review, the Property Tax Appeal Board, or the Independent Tax Tribunal fails to reach a decision within 6 months after receiving the taxpayer's timely filed complaint, then the State automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered.  Provides that the judgment shall be final and unappealable.
  


LRB098 10364 HLH 40551 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
SB1736LRB098 10364 HLH 40551 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 Department of Revenue Law of the
Civil 
5Administrative Code of Illinois is amended by adding Section 
62505-755 as follows:
 
7    (20 ILCS 2505/2505-755 new)
8    Sec. 2505-755. Department's failure to reach a decision.  If 
9the Department fails to reach a decision within 6 months after 
10receiving a taxpayer's timely filed complaint, then the 
11Department automatically defaults under the complaint, and 
12judgment in favor of the taxpayer shall be entered.  A judgment 
13under this Section in favor of the taxpayer shall be final and 
14unappealable.
 
15    Section 10. The Property Tax Code is amended  by adding 
16Section 16-17 as follows:
 
17    (35 ILCS 200/16-17 new)
18    Sec. 16-17. Board of review, Property Tax Appeal Board; 
19failure  to reach a decision.  If a board of review or the 
20Property Tax Appeal Board fails to reach a decision within 6 
21months after receiving the taxpayer's timely filed complaint, 
 
 
SB1736- 2 -LRB098 10364 HLH 40551 b

1then the State automatically defaults under the complaint, and 
2judgment in favor of the taxpayer shall be entered.  A judgment 
3under this Section in favor of the taxpayer shall be final and 
4unappealable.
 
5    Section 15. The Illinois Independent Tax Tribunal Act of 
62012 is amended by adding Section 1-105 as follows:
 
7    (35 ILCS 1010/1-105 new)
8    Sec. 1-105. Failure to reach a decision. Notwithstanding 
9the provisions of Section 1-70 of this Act, if the Tax Tribunal 
10fails to reach a decision within 6 months after receiving the 
11taxpayer's timely filed complaint, then the State 
12automatically defaults under the complaint, and judgment in 
13favor of the taxpayer shall be entered.  A judgment under this 
14Section in favor of the taxpayer shall be final and 
15unappealable.