SB2242 95TH GENERAL ASSEMBLY

LRB095 15361 HLH 41349 b

95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB2242

Introduced 2/14/2008, by Sen. John J. Cullerton

SYNOPSIS AS INTRODUCED:

35 ILCS 200/3-50
55 ILCS 5/3-2013	from Ch. 34, par. 3-2013
55 ILCS 5/3-10005.7 new
55 ILCS 5/3-14048	from Ch. 34, par. 3-14048

Amends the Counties Code and the Property Tax Code. Creates the Office of Tax Administration within the office of the Cook County treasurer for the purpose of consolidating all functions of county government related to tax administration, except those functions exercised by the county recorder. Transfers to the treasurer (i) all functions, duties, and powers and all employees, records, and property of the assessor and (ii) all tax administration-related functions, duties, and powers and certain employees, records, and property of the clerk and auditor. Provides that during the term of the county assessor elected in 2006, the assessor shall serve as an advisor to the treasurer on all tax-related matters. Provides that no vacancy in the office of assessor shall be filled, either by election or appointment.

FISCAL NOTE ACT MAY APPLY

STATE MANDATES ACT MAY REQUIRE REIMBURSEMENT

A BILL FOR

AN ACT concerning counties.

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 3-50 as follows:

(35 ILCS 200/3-50)

Sec. 3-50. Election of county assessors - Counties of 3,000,000 or more. In all counties with 3,000,000 or more inhabitants, the office of county assessor, heretofore created and established, is hereby continued.

The county assessor shall be elected as provided in the general election law, at the general election in 1994 and every fourth year thereafter to hold office for a term of 4 years from the first Monday of December, and until a successor is elected and qualified. Any vacancy in office shall be filled by appointment as provided in the general election law, until the next regular election of county officers when a successor shall be elected for the unexpired term or for the full term as the case may require. The county assessor shall take the oath and give the bond herein required of other assessors and of supervisors of assessments and shall receive such compensation payable from the county treasury in an amount set by the county board. The amount so set shall not be changed during the term for which he or she is elected or appointed. The county assessor shall also have a suitable office to be provided by the county board.

No assessor shall be elected after 2006. No vacancy in the office of county assessor shall be filled after the effective date of this amendatory Act of the 95th General Assembly. Notwithstanding any other law to the contrary, on and after the effective date of this amendatory Act of the 95th General Assembly, (i) all functions, duties, and powers of the county assessor shall be exercised by the county treasurer and (ii) all employees, records, and property of the county assessor shall be transferred to the county treasurer. During the balance of the term of the assessor elected in 2006, the assessor shall be an advisor to the county treasurer concerning all tax-related matters.

(Source: P.A. 83-121; 88-455.)

Section 10. The Counties Code is amended by changing Sections 3-2013 and 3-14048 and by adding Section 3-10005.7 as follows:

(55 ILCS 5/3-2013) (from Ch. 34, par. 3-2013)

Sec. 3-2013. General duties of clerk. Subject to the provisions of "The Local Records Act", the duties of the county clerk shall be-

1st. To act as clerk of the county board of his county and to keep an accurate record of the proceedings of said board, file and preserve all bills of account acted upon by the board, and when any account is allowed or disallowed, he shall note that fact thereon, and when a part of any account is allowed he shall note particularly the items allowed.

2nd. To keep a book in which he shall enter the number, date and amount of each order upon the county treasurer, and the name of the person in whose favor the same is drawn, and when such order is canceled, he shall note the date of cancellation opposite such entry.

3rd. Before any such order is delivered to the person for whose benefit it is drawn, the county clerk shall present the same to the county treasurer, who shall personally countersign the same.

4th. To keep a book, in which shall be entered in alphabetical order, by name of the principal, a minute of all official bonds filed in his office, giving the name of the office, amount and date of bond, names of sureties and date of filing, with such reference to the number or other designation of the bond, that the same may be easily found.

5th. To keep proper alphabetical indexes of all records and papers in his office.

6th. To give any person requiring the same, and paying the lawful fees therefor, a copy of any record, paper or account in his office.

7th. Such other duties as are or may be required by law.

In Cook County, notwithstanding any other law to the contrary, on and after the effective date of this amendatory Act of the 95th General Assembly, (i) all functions, duties, and powers of the clerk that are related to administration of taxes shall be exercised by the county treasurer and (ii) those employees, records, and property of the clerk determined by the county board to be necessary to the exercise of those functions, duties, and powers shall be transferred to the county treasurer.

(Source: P.A. 86-962.)

(55 ILCS 5/3-10005.7 new)

Sec. 3-10005.7. Cook County Office of Tax Administration. In Cook County, within the office of the treasurer, the Office of Tax Administration is created for the purpose of consolidating all functions of county government related to administration of taxes, except those functions exercised by the county recorder.

(55 ILCS 5/3-14048) (from Ch. 34, par. 3-14048)

Sec. 3-14048. County auditor. In the County of Cook, there is hereby created the office of auditor who shall be appointed by the President of the County Board, in accordance with the terms and provisions of the law in relation to civil service in said county, and whose compensation and official bond shall be fixed by said board; and there shall be formulated, installed and regulated by and under the direction and authority of the County Board, and subject to the provisions of "The Local Records Act", a uniform system of books of account, forms, reports and records to be used in the offices of every county officer of Cook County which said system of books of account, forms, reports and records so formulated under the direction of the said County Board and installed and regulated shall be used by said county officers for the purpose of keeping an accurate statement of moneys received by them and all the financial and business transactions of their respective offices; and said auditor shall audit or cause to be audited from day to day the receipts of the said several offices and the reports of the said offices of the business transactions of their respective offices and certify to their correctness or incorrectness to the County Board. Said auditor shall report monthly to the County Board a summarized and classified statement of the official transactions of each of the said offices of each officer of Cook County for each day of said month; and the said auditor shall further make a semi-annual report to the County Board containing a recapitulation of the receipts of the several offices for the preceding 6 months; such report to include the period covered by the semi-annual report of the several officers of the County of Cook to the County Board where a semi-annual report is required by law from said officers.

For the purpose aforesaid the said County Board or any one authorized by it in addition to the power and authority vested in them by Sections 3-13001 and 3-13002, as heretofore or hereafter amended, are vested with power and authority to enter the office of any county officer of Cook County at all times and to have free and unrestricted access to all the books, papers, forms, reports, accounts and memoranda used by said officers for the transaction of the business of their respective offices for the purpose of auditing, checking or correcting the reports when reports to the County Board are required from said offices by law, or compiling the records provided herein to be made to the County Board, or auditing the general business of the offices.

Said auditor may under the direction of the County Board prescribe new forms, reports, accounts or records to be used by said officers in the transaction of the said business of their several respective offices, or change, alter or amend the same from time to time.

The said auditor may with the authority of the President of the County Board employ assistants, the number and compensation of whom shall be fixed by the County Board.

On and after the effective date of this amendatory Act of the 95th General Assembly, notwithstanding any other law to the contrary, (i) all functions, duties, and powers of the auditor that are related to administration of taxes shall be exercised by the county treasurer and (ii) those employees, records, and property of the auditor determined by the county board to be necessary to the exercise of those functions, duties, and powers shall be transferred to the county treasurer.

(Source: P.A. 86-962.)