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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 | Sections 16-55 and 21-145 as follows:
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6 | (35 ILCS 200/16-55)
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7 | Sec. 16-55. Complaints. On written complaint that any | ||||||||||||||||||||||||||
8 | property is
overassessed or underassessed, the board shall | ||||||||||||||||||||||||||
9 | review the assessment, and
correct it, as appears to be just, | ||||||||||||||||||||||||||
10 | but in no case shall the property be
assessed at a higher | ||||||||||||||||||||||||||
11 | percentage of fair cash value than other property in the
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12 | assessment district prior to equalization by the board or the | ||||||||||||||||||||||||||
13 | Department. The board shall include compulsory sales in | ||||||||||||||||||||||||||
14 | reviewing and correcting assessments, including, but not | ||||||||||||||||||||||||||
15 | limited to, those compulsory sales submitted by the taxpayer, | ||||||||||||||||||||||||||
16 | if the board determines that those sales reflect the same | ||||||||||||||||||||||||||
17 | property characteristics and condition as those originally | ||||||||||||||||||||||||||
18 | used to make the assessment. The board shall also consider | ||||||||||||||||||||||||||
19 | whether the compulsory sale would otherwise be considered an | ||||||||||||||||||||||||||
20 | arm's length transaction. A
complaint to affect the assessment | ||||||||||||||||||||||||||
21 | for the current year shall be filed on or
before the 10th day | ||||||||||||||||||||||||||
22 | of August in counties with less than 150,000 inhabitants
and on | ||||||||||||||||||||||||||
23 | or before the 10th day of September in counties with 150,000 or |
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1 | more but
less than 3,000,000 inhabitants, except if the | ||||||
2 | assessment books containing the
assessment complained of are | ||||||
3 | not filed with the board of review by the 10th day
of July in a | ||||||
4 | county with fewer than 150,000 inhabitants or by the 10th day | ||||||
5 | of
August in a county with 150,000 or more but less than | ||||||
6 | 3,000,000 inhabitants,
then the complaint shall be filed on or | ||||||
7 | before 30 calendar days after the date
of publication of the | ||||||
8 | assessment list under Section 12-10. The board may also,
at any | ||||||
9 | time before its revision of the assessments is completed in | ||||||
10 | every year,
increase, reduce or otherwise adjust the assessment | ||||||
11 | of any property, making
changes in the valuation as may be | ||||||
12 | just, and shall have full power over the
assessment of any | ||||||
13 | person and may do anything in regard thereto that it may deem
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14 | necessary to make a just assessment, but the property shall not | ||||||
15 | be assessed at
a higher percentage of fair cash value than the | ||||||
16 | assessed valuation of other
property in the assessment district | ||||||
17 | prior to equalization by the board or the
Department. No | ||||||
18 | assessment shall be increased until the person to be affected
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19 | has been notified and given an opportunity to be heard, except | ||||||
20 | as provided
below. Before making any reduction in assessments | ||||||
21 | of its own motion, the board
of review shall give notice to the | ||||||
22 | assessor or chief county assessment officer
who certified the | ||||||
23 | assessment, and give the assessor or chief county assessment
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24 | officer an opportunity to be heard thereon. All complaints of | ||||||
25 | errors in
assessments of property shall be in writing, and | ||||||
26 | shall be filed by the
complaining party with the board of |
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1 | review, in duplicate. The duplicate shall
be filed by the board | ||||||
2 | of review with the assessor or chief county assessment
officer | ||||||
3 | who certified the assessment. In all cases where a change in | ||||||
4 | assessed
valuation of $100,000 or more is sought, the board of | ||||||
5 | review shall also serve a
copy of the petition on all taxing | ||||||
6 | districts as shown on the last available tax
bill at least 14 | ||||||
7 | days prior to the hearing on the complaint. All taxing
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8 | districts shall have an opportunity to be heard on the | ||||||
9 | complaint. Complaints
shall be classified by townships or | ||||||
10 | taxing districts by the clerk of the board
of review. All | ||||||
11 | classes of complaints shall be docketed numerically, each in | ||||||
12 | its
own class, in the order in which they are presented, in | ||||||
13 | books kept for that
purpose, which books shall be open to | ||||||
14 | public inspection. Complaints shall be
considered by townships | ||||||
15 | or taxing districts until all complaints have been
heard and | ||||||
16 | passed upon by the board.
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17 | In counties with less than 3,000,000 inhabitants, upon | ||||||
18 | receipt of a written complaint timely filed under this Section, | ||||||
19 | the board of review shall docket the complaint and send | ||||||
20 | electronically or by mail to the complainant, or the | ||||||
21 | complainant's attorney (if the complaint is filed by an | ||||||
22 | attorney on behalf of a complainant), a notification of receipt | ||||||
23 | of the filing of a complaint. That notification shall include | ||||||
24 | the docket number. In counties with less than 3,000,000 | ||||||
25 | inhabitants, if the complaint does not comply with the board of | ||||||
26 | review rules entitling the complainant to a hearing, the |
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1 | notification must identify which rules have not been complied | ||||||
2 | with and provide the complainant with not less than 5 days to | ||||||
3 | comply with those rules. In those counties, if the complainant | ||||||
4 | complies with the board of review rules either upon the initial | ||||||
5 | filing of a complaint or within the time as extended by the | ||||||
6 | board of review for compliance, then the board of review shall | ||||||
7 | send electronically or by mail to the complainant or the | ||||||
8 | complainant's attorney a notice of a hearing. Where | ||||||
9 | practicable, the board of review in a county with less than | ||||||
10 | 3,000,000 inhabitants shall adopt rules allowing a complainant | ||||||
11 | or a complainant's attorney to attend and participate in a | ||||||
12 | hearing telephonically or electronically. | ||||||
13 | (Source: P.A. 96-1083, eff. 7-16-10.)
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14 | (35 ILCS 200/21-145)
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15 | Sec. 21-145. Scavenger sale. At the same time the County | ||||||
16 | Collector annually
publishes the collector's annual sale | ||||||
17 | advertisement under Sections 21-110,
21-115 and 21-120, it is | ||||||
18 | mandatory for the collector in counties with 3,000,000
or more | ||||||
19 | inhabitants, and in other counties if the county board so | ||||||
20 | orders by
resolution, to publish an advertisement giving notice | ||||||
21 | of the intended
application for judgment and sale of all | ||||||
22 | properties upon which all or a part of
the general taxes for | ||||||
23 | each of 3 2 or more years, including the current tax
year, are | ||||||
24 | delinquent as of the date of
the advertisement. In no event may | ||||||
25 | there be more than 2 consecutive years
without a sale under |
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1 | this Section. The term delinquent also includes
forfeitures. | ||||||
2 | The County Collector shall include in the advertisement and in | ||||||
3 | the
application for judgment and sale under this Section and | ||||||
4 | Section 21-260 the
total amount of all general taxes upon those | ||||||
5 | properties which are delinquent as
of the date of the | ||||||
6 | advertisement. In lieu of a single annual advertisement and
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7 | application for judgment and sale under this Section and | ||||||
8 | Section 21-260, the
County Collector may, from time to time, | ||||||
9 | beginning on the date of the
publication of the annual sale | ||||||
10 | advertisement and before August 1 of the next
year, publish | ||||||
11 | separate advertisements and make separate applications on
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12 | eligible properties described in one or more volumes of the | ||||||
13 | delinquent list.
The separate advertisements and applications | ||||||
14 | shall, in the aggregate, include
all the properties which | ||||||
15 | otherwise would have been included in the single
annual | ||||||
16 | advertisement and application for judgment and sale under this | ||||||
17 | Section.
Upon the written request of the taxing district which | ||||||
18 | levied the same, the
County Collector shall also include in the | ||||||
19 | advertisement the special taxes and
special assessments, | ||||||
20 | together with interest, penalties and costs thereon upon
those | ||||||
21 | properties which are delinquent as of the date of the | ||||||
22 | advertisement. The
advertisement and application for judgment | ||||||
23 | and sale shall be in the manner
prescribed by this Code | ||||||
24 | relating to the annual advertisement and application
for | ||||||
25 | judgment and sale of delinquent properties.
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26 | (Source: P.A. 88-455; 89-695, eff. 12-31-96.)
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