Full Text of SB2882 95th General Assembly
SB2882sam001 95TH GENERAL ASSEMBLY
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Sen. Jeffrey M. Schoenberg
Filed: 2/28/2008
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LRB095 19579 BDD 46787 a |
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| AMENDMENT TO SENATE BILL 2882
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| AMENDMENT NO. ______. Amend Senate Bill 2882 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 9-260, 9-265, 9-270, and 14-35 as follows:
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| (35 ILCS 200/9-260)
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| Sec. 9-260. Assessment of omitted property; counties of | 8 |
| 3,000,000 or
more. | 9 |
| (a) After signing the affidavit, the county assessor
shall | 10 |
| have power, when directed by the board of
appeals
(until the | 11 |
| first Monday in December 1998 and the board of review
beginning
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| the first Monday in December 1998 and thereafter), or on his or | 13 |
| her own
initiative, to assess properties which
may have been | 14 |
| omitted from assessments
for the current year or during any | 15 |
| year or years for which the property was
liable to be taxed, | 16 |
| and for which the tax has not been paid, but only on notice
and |
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| an opportunity to be heard in the manner and form required by | 2 |
| law, and in accordance with subsections (a-1) and (a-2), and
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| shall enter the assessments upon the assessment books. No | 4 |
| charge for tax of
previous years shall be made against any | 5 |
| property if (a) the property was last
assessed as unimproved, | 6 |
| (b) the owner of such property gave notice of
subsequent | 7 |
| improvements and requested a reassessment as required by | 8 |
| Section
9-180, and (c) reassessment of the property was not | 9 |
| made within the 16 month
period immediately following the | 10 |
| receipt of that notice.
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| (a-1) The assessor shall mail, by registered or certified | 12 |
| mail, return receipt requested, a "Notice of Intent to List | 13 |
| Omitted Assessments". The notice shall be sent to the current | 14 |
| owner of the property for which the omitted assessments are | 15 |
| being listed. The notice shall state that the current owner of | 16 |
| the property is responsible only for any taxes based on the | 17 |
| omitted assessments for the years in which he or she owned the | 18 |
| property. The notice shall advise the current owner of a | 19 |
| hearing and a hearing date on the omitted assessments, and that | 20 |
| the omitted assessments may be discussed or contested at that | 21 |
| time. The notice shall include a provision for a person who is | 22 |
| not the current owner of the property and received the notice | 23 |
| in error to respond to the Assessor that the notice was | 24 |
| received in error by telephone or registered or certified mail, | 25 |
| return receipt requested, listing a contact person, address, | 26 |
| and phone number. |
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| (a-2) The assessor shall develop reasonable rules with | 2 |
| respect to the valuation of omitted property under this | 3 |
| Division, which shall include the notice provisions of | 4 |
| subsection (a-1) and procedures by which property owners may | 5 |
| challenge omitted assessments under this Division. The rules | 6 |
| shall be published on the Assessor's website and maintained in | 7 |
| the various assessment offices. | 8 |
| (a-3) The assessor shall render a decision following the | 9 |
| date of the scheduled hearing on the omitted assessments | 10 |
| whether or not the property owner made an appearance at the | 11 |
| hearing. Notice of the decision shall be mailed to the property | 12 |
| owner and shall contain a statement that the decision may be | 13 |
| appealed to the board of review. | 14 |
| (b) Any taxes based on the omitted assessment of a property | 15 |
| pursuant to
Sections
9-260 through 9-270 and Sections 16-135 | 16 |
| and 16-140 shall be prepared and mailed at the same time as the
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| second installment tax bill is prepared and mailed estimated | 18 |
| first
installment property tax bill for the preceding year (as | 19 |
| described in
Section 21-30)
is prepared and mailed . The omitted | 20 |
| assessment tax bill
is not due
until the date on which the | 21 |
| second installment property tax bill for the
preceding
year | 22 |
| becomes due. The omitted assessment tax bill shall be deemed
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| delinquent
and shall bear interest beginning on the day after | 24 |
| the due date of the second
installment
(as described in Section | 25 |
| 21-25). Any taxes for omitted assessments deemed
delinquent
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| after the due date of the second installment tax bill shall |
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| bear
interest at the rate of
1.5% per month or portion thereof | 2 |
| until paid or forfeited (as described in
Section 21-25).
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| (c) The
assessor shall have no power to change the | 4 |
| assessment or alter the
assessment books in any other manner or | 5 |
| for any other purpose so as to
change or affect the taxes in | 6 |
| that year, except as ordered by the board of
appeals (until the | 7 |
| first Monday in December 1998 and the board of review
beginning | 8 |
| the first Monday in December 1998 and thereafter). The county
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| assessor shall make
all changes and corrections ordered by the | 10 |
| board of appeals
(until the first Monday in December 1998 and | 11 |
| the board of review
beginning
the first Monday in December 1998 | 12 |
| and thereafter).
The county assessor may for the purpose
of | 13 |
| revision by the board of appeals
(until the first Monday in | 14 |
| December 1998 and the board of review
beginning
the first | 15 |
| Monday in December 1998 and thereafter)
certify the assessment | 16 |
| books
for any town or taxing district after or when such books | 17 |
| are completed.
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| (Source: P.A. 93-560, eff. 8-20-03.)
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| (35 ILCS 200/9-265)
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| Sec. 9-265. Omitted property; interest; change in exempt | 21 |
| use or ownership.
If any property is omitted in the assessment | 22 |
| of any year or years, so that the
taxes, for which the property | 23 |
| was liable, have not been paid, or if by reason
of defective | 24 |
| description or assessment, taxes on any property for any year | 25 |
| or
years have not been paid, or if any taxes are refunded under |
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| subsection (b) of
Section 14-5 because the taxes were assessed | 2 |
| in the wrong person's name, the
property, when discovered, | 3 |
| shall be listed and assessed by the board of review
or, in | 4 |
| counties with 3,000,000 or more inhabitants, by the county | 5 |
| assessor
either on his
or her own initiative or when so | 6 |
| directed by the board of appeals or board of
review. For | 7 |
| purposes
of this Section, "defective description or | 8 |
| assessment" includes a description
or assessment which omits | 9 |
| all the improvements thereon as a result of which
part of the | 10 |
| taxes on the total value of the property as improved remain | 11 |
| unpaid.
In the case of property subject to assessment by the | 12 |
| Department, the property
shall be listed and assessed by the | 13 |
| Department. All such property shall be
placed on the assessment | 14 |
| and tax books. The arrearages of taxes which might
have been | 15 |
| assessed, with 1.8% interest thereon for those assessments of | 16 |
| $50,000 or less and 10% interest thereon for those assessments | 17 |
| of more than $50,000 for each year or portion thereof
from 2 | 18 |
| years after the time the first correct tax bill ought to have | 19 |
| been
received, shall be charged against the property by the | 20 |
| county clerk.
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| When property or acreage omitted by either incorrect survey | 22 |
| or other
ministerial assessor error is discovered and the owner | 23 |
| has paid its tax
bills as received for the year or years of | 24 |
| omission of the parcel, then the
interest authorized by this | 25 |
| Section shall not be chargeable to the owner.
However, nothing | 26 |
| in this Section shall prevent the collection of the principal
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| amount of back taxes due and owing.
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| If any property listed as exempt by the chief county | 3 |
| assessment officer
has a change in use, a change in leasehold | 4 |
| estate, or a change in titleholder
of record by purchase, | 5 |
| grant, taking or transfer, it shall be the obligation
of the | 6 |
| transferee to notify the chief county assessment officer in | 7 |
| writing
within 30 days of the change. The notice shall be sent | 8 |
| by certified mail,
return receipt requested, and shall include | 9 |
| the name and address of the
taxpayer, the legal description of | 10 |
| the property, and the property index number
of the property | 11 |
| when an index number exists. If the failure to give the
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| notification results in the assessing official continuing to | 13 |
| list the property
as exempt in subsequent years, the property | 14 |
| shall be considered omitted
property for purposes of this Code.
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| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 16 |
| 8-14-96.)
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| (35 ILCS 200/9-270)
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| Sec. 9-270. Omitted property; limitations on assessment. | 19 |
| Before charging a tax and interest for previous years, the | 20 |
| county assessor shall identify the owner of the property for | 21 |
| the years for which the liability accrued. A charge for tax
and | 22 |
| interest for previous years, as
provided in Sections 9-265 or | 23 |
| 14-40, shall not be made
against any property for years prior | 24 |
| to the date of ownership of the person
owning
the property at | 25 |
| the time the liability for the
omitted tax was first
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| ascertained. Ownership as used in this section shall be held to | 2 |
| refer to
bona fide legal and equitable titles or interests | 3 |
| acquired for value and
without notice of the tax, as may appear | 4 |
| by deed, deed of trust, mortgage,
certificate of purchase or | 5 |
| sale, or other form of contract. No charge
for tax of previous | 6 |
| years, as provided in Section 9-265,
shall be made against any | 7 |
| property if (a) the property was
last
assessed as unimproved, | 8 |
| (b) the owner of the property gave notice
of
subsequent | 9 |
| improvements and requested a reassessment as required by | 10 |
| Section
9-180, and (c) reassessment of the property
was not | 11 |
| made
within the 16 month period immediately following the | 12 |
| receipt of that
notice. The owner of property, if known, | 13 |
| assessed under this and the
preceding section shall be notified | 14 |
| by the county assessor, board of
review or
Department, as the | 15 |
| case may require.
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| (Source: P.A. 86-359; 88-455.)
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| (35 ILCS 200/14-35)
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| Sec. 14-35. Hearings by county assessor; counties of | 19 |
| 3,000,000 or more. In counties with 3,000,000 or more | 20 |
| inhabitants, the county
assessor each year
shall sit for the | 21 |
| purpose of revising the assessments.
The time of the sittings
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| shall be set by the county assessor by
notice as herein | 23 |
| provided
after the
assessment books for one or more townships | 24 |
| or taxing districts have been
completed. The assessments for | 25 |
| one or more townships or taxing districts may be
revised at any |
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| sitting which may be adjourned from day to day as necessary. At
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| least one week before each sitting the county assessor
shall
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| publish a notice,
in some newspaper of general circulation | 4 |
| published in the county, of the time
and place of the sitting, | 5 |
| the township or townships, taxing district or taxing
districts | 6 |
| for which the assessments will be considered at the sitting, | 7 |
| and
the time within which applications for revisions of | 8 |
| assessment may be made
by taxpayers. The county assessor
shall, | 9 |
| upon completion of the
revision of
assessments , and the | 10 |
| assessment of omitted properties under Section 9-260, for any | 11 |
| township or taxing district, deliver the assessment books
for | 12 |
| the township or taxing district to the board of appeals
(until | 13 |
| the first Monday in December 1998 and the board of review
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| beginning on
the first Monday in December 1998 and thereafter).
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| (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 16 |
| 8-14-96.)".
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