Rep. Thomas Holbrook

Filed: 5/29/2009





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2     AMENDMENT NO. ______. Amend Senate Bill 1825, AS AMENDED,
3 by replacing everything after the enacting clause with the
4 following:
5     "Section 5. The Property Tax Code is amended by changing
6 Sections 1-55 and 9-80 as follows:
7     (35 ILCS 200/1-55)
8     Sec. 1-55. 33 1/3%. Except as provided in Section 9-80,
9 one-third One-third of the fair cash value of property, as
10 determined by the Department's sales ratio studies for the 3
11 most recent years preceding the assessment year, adjusted to
12 take into account any changes in assessment levels implemented
13 since the data for the studies were collected.
14 (Source: P.A. 86-1481; 87-877; 88-455.)
15     (35 ILCS 200/9-80)



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1     Sec. 9-80. Authority to revise assessments; Counties of
2 less than 3,000,000.
3     (a) The chief county assessment officer in counties with
4 less than 3,000,000 inhabitants shall have the same authority
5 as the township or multi-township assessor to assess and to
6 make changes or alterations in the assessment of property, and
7 shall assess and make such changes or alterations in the
8 assessment of property as though originally made. Changes by
9 the chief county assessment officer in valuations shall be
10 noted in a column provided, and no change shall be made in the
11 original assessor's figures.
12     When the chief county assessment officer or his or her
13 deputy views property for the purposes of assessing the
14 property or determining whether a change or alteration in the
15 assessment of the property is required, he or she shall give
16 notice to the township assessor by U.S. Mail at least 5 days
17 but not more than 30 days prior to the viewing, so that the
18 assessor may arrange to be present at the viewing. He or she
19 shall also give notice to owners of the properties by means of
20 notices in a paper of general circulation in the township. The
21 notices shall state the chief county assessment officer's
22 intention to view the property but need not specify the date
23 and time of the viewing. When the chief county assessment
24 officer or his or her deputy is present at the property to be
25 viewed, immediately prior to the viewing, he or she shall make
26 a reasonable effort to ascertain if the owner or his or her



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1 representative, or the assessor, are on the premises and to
2 inform them of his or her intention to view the property.
3 Failure to provide notice to the township assessor and owner
4 shall not of and by itself invalidate any change in an
5 assessment. A viewing under this Section and Section 9-155
6 means actual viewing of the visible property in its entirety
7 from, on or at the site of the property.
8     (b) On or before October 1, 2009, the county assessor of
9 Madison County and St. Clair County shall each reassess all
10 property in the respective county at 33 1/3% of the fair cash
11 value of the property, as determined by the Department's sales
12 ratio studies for the most recent year preceding the assessment
13 year.
14     (c) All changes and alterations in the assessment of
15 property shall be subject to revision by the board of review in
16 the same manner that original assessments are reviewed.
17 (Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)
18     Section 90. The State Mandates Act is amended by adding
19 Section 8.34 as follows:
20     (30 ILCS 805/8.34 new)
21     Sec. 8.34. Exempt mandate. Notwithstanding Sections 6 and 8
22 of this Act, no reimbursement by the State is required for the
23 implementation of any mandate created by this amendatory Act of
24 the 96th General Assembly.



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1     Section 99. Effective date. This Act takes effect upon
2 becoming law.".