HB4805eng 94TH GENERAL ASSEMBLY

HB4805 Engrossed LRB094 17043 BDD 54267 b

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 3-35 and by adding Section 2-85 as follows:

(35 ILCS 200/2-85 new)

Sec. 2-85. Prohibited activities. A township or multi-township assessor or any deputy or employee of the assessor may not have a direct interest in any business concern that provides assistance to any taxpayer to challenge the assessment or valuation of any real property that is located in the county in which the assessor serves in his or her office.

Any person who violates the provisions of this Section is guilty of a business offense and is subject to a fine of not less than $1,001 and not more than $2,000. If a person is convicted of an offense for a violation of the provisions of this Section, then the court must enter an order removing that person from office as a township or multi-township assessor or as a deputy or employee of the assessor.

(35 ILCS 200/3-35)

Sec. 3-35. Outside employment; prohibited activities.

(a) Except as provided below, any person appointed under Section 3-5 shall hold no other lucrative public office or public employment. In counties with less than 100,000 inhabitants, he or she may hold public employment if the duties are not incompatible with his or her duties as supervisor of assessments as assigned by the county board. The duties of a person administering a county zoning ordinance shall not be considered incompatible with the duties of a supervisor of assessments.

(b) A supervisor of assessments or any deputy or employee of the supervisor of assessments may not have a direct interest in any business concern that provides assistance to any taxpayer to challenge the assessment or valuation of any real property that is located in the county in which the supervisor of assessments serves in his or her office.

Any person who violates the provisions of this subsection (b) is guilty of a business offense and is subject to a fine of not less than $1,001 and not more than $2,000. If a person is convicted of an offense for a violation of the provisions of this subsection (b), then the court must enter an order removing that person from office as a supervisor of assessments or as a deputy or employee of the supervisor of assessments.

(Source: P.A. 86-482; 86-1475; 88-455.)