Full Text of HB1754 102nd General Assembly
HB1754 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB1754 Introduced 2/17/2021, by Rep. Deanne M. Mazzochi SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/12-10 |
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35 ILCS 200/12-20 |
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35 ILCS 200/12-30 |
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35 ILCS 200/14-15 |
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35 ILCS 200/14-20 |
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Amends the Property Tax Code. Provides that certain notices may be given by electronic means. Provides that the county assessor shall compile and post on its website a list with certain information concerning certificates of error. Effective immediately.
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| | FISCAL NOTE ACT MAY APPLY | | HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 12-10, 12-20, 12-30, 14-15, and 14-20 as follows:
| 6 | | (35 ILCS 200/12-10)
| 7 | | Sec. 12-10. Publication of assessments; counties of less | 8 | | than 3,000,000. In
counties with less than 3,000,000 | 9 | | inhabitants, as soon as the chief county
assessment officer | 10 | | has completed the assessment in the county or in the
| 11 | | assessment district, he or she shall, in each year of a general | 12 | | assessment,
publish for the county or assessment district a | 13 | | complete list of the
assessment, by townships if so organized. | 14 | | In years other than years of a
general assessment, the chief | 15 | | county assessment officer shall publish a list of
property for | 16 | | which assessments have been added or changed since the | 17 | | preceding
assessment, together with the amounts of the | 18 | | assessments, except that
publication of individual assessment | 19 | | changes shall not be required if the
changes result from | 20 | | equalization by the supervisor of assessments under Section
| 21 | | 9-210, or Section 10-200, in which case the list shall include | 22 | | a general
statement indicating that assessments have been | 23 | | changed because of the
application of an equalization factor |
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| 1 | | and shall set forth the percentage of
increase or decrease | 2 | | represented by the factor. The publication shall be made
on or | 3 | | before December 31 of that year, and shall be printed in some | 4 | | public
newspaper or newspapers published in the county. In | 5 | | every township or
assessment district in which there is | 6 | | published one or more newspapers of
general circulation, the | 7 | | list of that township shall be published in one of the
| 8 | | newspapers.
| 9 | | At the top of the list of assessments there shall be a | 10 | | notice in
substantially the following form printed in type no | 11 | | smaller than eleven point:
| 12 | | "NOTICE TO TAXPAYERS
| 13 | | Median Level of Assessment--(insert here the median level | 14 | | of assessment
for the assessment district)
| 15 | | Your property is to be assessed at the above listed median | 16 | | level of
assessment for the assessment district. You may check | 17 | | the accuracy of your
assessment by dividing your assessment by | 18 | | the median level of assessment. The
resulting value should | 19 | | equal the estimated fair cash value of your property.
If the | 20 | | resulting value is greater than the estimated fair cash value | 21 | | of your
property, you may be over-assessed. If the resulting | 22 | | value is less than the
fair cash value of your property, you | 23 | | may be under-assessed. You may appeal
your assessment to the | 24 | | Board of Review."
| 25 | | The notice published under this Section shall also include | 26 | | the following: |
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| 1 | | (1) A statement advising the taxpayer that assessments | 2 | | of property, other than farm land and coal, are required | 3 | | by law to be assessed at 33 1/3% of fair market value. | 4 | | (2) The name, address, phone number, office hours, | 5 | | and, if one exists, the website address of the assessor. | 6 | | (3) A statement advising the taxpayer of the steps to | 7 | | follow if the taxpayer believes the full fair market value | 8 | | of the property is incorrect or believes the assessment is | 9 | | not uniform with other comparable properties in the same | 10 | | neighborhood. The statement shall also (i) advise all | 11 | | taxpayers to contact the township assessor's office, in | 12 | | those counties under township organization, first to | 13 | | review the assessment, (ii) advise all taxpayers to file | 14 | | an appeal with the board of review if not satisfied with | 15 | | the assessor review, and (iii) give the phone number to | 16 | | call for a copy of the board of review rules; if the Board | 17 | | of Review maintains a web site, the notice must also | 18 | | include the address of the website where the Board of | 19 | | Review rules can be viewed. | 20 | | (4) A statement advising the taxpayer that there is a | 21 | | deadline date for filing an appeal with the board of | 22 | | review and indicating that deadline date (30 days | 23 | | following the scheduled publication date). When a taxpayer | 24 | | has sent written or electronic notice to the assessor's | 25 | | office requesting notice by electronic means to a valid | 26 | | e-mail address, the statement required under this |
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| 1 | | paragraph (4) may additionally be delivered via electronic | 2 | | means, including, but not limited to, e-mail notification | 3 | | where possible. | 4 | | (5) A brief explanation of the relationship between | 5 | | the assessment and the tax bill. | 6 | | (6) In bold type, a notice of possible eligibility for | 7 | | the various homestead exemptions as provided in Section | 8 | | 15-165 through Section 15-175 and Section 15-180. | 9 | | The newspaper shall furnish to the local assessment | 10 | | officers as many
copies of the paper containing the assessment | 11 | | list as they may require.
| 12 | | (Source: P.A. 97-146, eff. 7-14-11.)
| 13 | | (35 ILCS 200/12-20)
| 14 | | Sec. 12-20. Publication of assessments; counties of | 15 | | 3,000,000 or more. | 16 | | (a) In
counties with 3,000,000 or more inhabitants, in | 17 | | each year of a general
assessment, for each county or | 18 | | assessment district therein if the county is
divided into | 19 | | assessment districts as provided in Section 9-220, the county
| 20 | | assessor shall publish a complete assessment list as soon as | 21 | | the assessment is
completed as required under this Section. If | 22 | | the county assessor revises the assessment after the complete | 23 | | assessment list is published, then the county assessor must | 24 | | publish a subsequent list of all the revised assessments for | 25 | | that year. In years other than years of a
general assessment or |
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| 1 | | reassessment, the county assessor shall cause to be
published, | 2 | | within the time and in the manner described here, a complete | 3 | | list of
assessments in which changes are made together with | 4 | | the changes made in the
valuation or assessment of property | 5 | | since the last preceding assessment. The
publication shall | 6 | | contain a copy of the land value map for the township, if
| 7 | | required by the Department.
| 8 | | The publication of the assessments or the changes shall be | 9 | | printed in some
newspaper or newspapers of general circulation | 10 | | published in the county except
that, in every township or | 11 | | incorporated town which has superseded a civil
township, in | 12 | | which there is published one or more newspapers of general
| 13 | | circulation, the assessment list of each township shall be | 14 | | published in one of
the newspapers. In cities of more than | 15 | | 2,000,000 inhabitants, the assessment
list of the city shall | 16 | | be printed in one or more newspapers of general
circulation | 17 | | published in the township assessment district within the city | 18 | | or,
in the event a newspaper of general circulation is not | 19 | | published within the
township assessment district, in one or | 20 | | more newspapers of general circulation
published within the | 21 | | city.
| 22 | | Any newspaper publishing an assessment list under this | 23 | | Section is entitled to
a fee of 40˘ per column line for | 24 | | publishing the list.
| 25 | | (b) For each county with 3,000,000 or more inhabitants, | 26 | | the county assessor shall provide each taxpayer a statement |
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| 1 | | advising the taxpayer that there is a deadline date for filing | 2 | | an appeal with the board of review and providing that deadline | 3 | | date. If a taxpayer sends written or electronic notice to the | 4 | | assessor requesting notice by electronic means to a valid | 5 | | e-mail address, then the statement required under this | 6 | | subsection may additionally be delivered via electronic means, | 7 | | including, but not limited to, e-mail notification. | 8 | | (Source: P.A. 93-759, eff. 1-1-05.)
| 9 | | (35 ILCS 200/12-30)
| 10 | | Sec. 12-30. Mailed notice of changed assessments; counties | 11 | | of less than
3,000,000. | 12 | | (a) In every county with less than 3,000,000 inhabitants, | 13 | | in addition to
the publication of the list of assessments in | 14 | | each year of a general assessment
and of the list of property | 15 | | for which assessments have been added or changed,
as provided | 16 | | above, a notice shall be mailed by the chief county assessment
| 17 | | officer to each taxpayer whose assessment has been changed | 18 | | since the last
preceding assessment, using the address as it | 19 | | appears on the assessor's
records, except in the case of | 20 | | changes caused by a change in the county
equalization factor | 21 | | by the Department or in the case of changes resulting
from | 22 | | equalization by the chief county assessment officer under | 23 | | Section 9-210,
during any year such change is made. The notice | 24 | | may, but need not be, sent by a
township assessor. | 25 | | (b) The notice sent under this Section shall include the |
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| 1 | | following: | 2 | | (1) The previous year's assessed value after board of | 3 | | review equalization. | 4 | | (2) Current assessed value and the date of that | 5 | | valuation. | 6 | | (3) The percentage change from the previous assessed | 7 | | value to the current assessed value. | 8 | | (4) The full fair market value (as indicated by | 9 | | dividing the current assessed value by the median level of | 10 | | assessment in the assessment district as determined by the | 11 | | most recent 3 year assessment to sales ratio study | 12 | | adjusted to take into account any changes in assessment | 13 | | levels since the data for the studies were collected). | 14 | | (5) A statement advising the taxpayer that assessments | 15 | | of property, other than farm land and coal, are required | 16 | | by law to be assessed at 33 1/3% of fair market value. | 17 | | (6) The name, address, phone number, office hours, | 18 | | and, if one exists, the website address of the assessor. | 19 | | (7) Where practicable, the notice shall include the | 20 | | reason for any increase in the property's valuation. | 21 | | (8) The name and price per copy by mail of the | 22 | | newspaper in which the list of assessments will be | 23 | | published and the scheduled publication date. | 24 | | (9) A statement advising the taxpayer of the steps to | 25 | | follow if the taxpayer believes the full fair market value | 26 | | of the property is incorrect or believes the assessment is |
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| 1 | | not uniform with other comparable properties in the same | 2 | | neighborhood. The statement shall also (i) advise all | 3 | | taxpayers to contact the township assessor's office, in | 4 | | those counties under township organization, first to | 5 | | review the assessment, (ii) advise all taxpayers to file | 6 | | an appeal with the board of review if not satisfied with | 7 | | the assessor review, and (iii) give the phone number to | 8 | | call for a copy of the board of review rules. | 9 | | (10) A statement advising the taxpayer that there is a | 10 | | deadline date for filing an appeal with the board of | 11 | | review and indicating that deadline date (30 days | 12 | | following the scheduled publication date). When a taxpayer | 13 | | has provided written or electronic notice to the assessor | 14 | | requesting notice by electronic means to a valid e-mail | 15 | | address, the statement required under this subsection by | 16 | | additionally be delivered via electronic means, including, | 17 | | but not limited to, e-mail notification where possible. | 18 | | (11) A brief explanation of the relationship between | 19 | | the assessment and the tax bill (including an explanation | 20 | | of the equalization factors) and an explanation that the | 21 | | assessment stated for the preceding year is the assessment | 22 | | after equalization by the board of review in the preceding | 23 | | year. | 24 | | (12) In bold type, a notice of possible eligibility | 25 | | for the
various homestead exemptions as provided in | 26 | | Section 15-165
through Section 15-175 and Section 15-180. |
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| 1 | | (c) In addition to the requirements of subsection (b) of | 2 | | this Section, in every county with less than 3,000,000 | 3 | | inhabitants, where the chief county assessment officer | 4 | | maintains and controls an electronic database containing the | 5 | | physical characteristics of the property, the notice shall | 6 | | include the following: | 7 | | (1) The physical characteristics of the taxpayer's | 8 | | property that are available from that database; or | 9 | | (2) A statement advising the taxpayer that detailed | 10 | | property characteristics are available on the county | 11 | | website and the URL address of that website. | 12 | | (d) In addition to the requirements of subsection (b) of | 13 | | this Section, in every county with less than 3,000,000 | 14 | | inhabitants, where the chief county assessment officer does | 15 | | not maintain and control an electronic database containing the | 16 | | physical characteristics of the property, and where one or | 17 | | more townships in the county maintain and control an | 18 | | electronic database containing the physical characteristics of | 19 | | the property and some or all of the database is available on a | 20 | | website that is maintained and controlled by the township, the | 21 | | notice shall include a statement advising the taxpayer that | 22 | | detailed property characteristics are available on the | 23 | | township website and the URL address of that website. | 24 | | (e) Except as provided in this Section, the form and | 25 | | manner of
providing the information and explanations required | 26 | | to be in the notice shall
be prescribed by the Department.
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| 1 | | (Source: P.A. 96-122, eff. 1-1-10.)
| 2 | | (35 ILCS 200/14-15)
| 3 | | Sec. 14-15. Certificate of error; counties of 3,000,000 or | 4 | | more.
| 5 | | (a) In counties with 3,000,000 or more inhabitants, if, | 6 | | after the
assessment is certified pursuant to Section 16-150, | 7 | | but subject to the
limitations of subsection (c) of this | 8 | | Section,
the county assessor discovers an error or mistake in | 9 | | the assessment, the
assessor shall execute a certificate | 10 | | setting forth the nature and cause of the
error. The | 11 | | certificate when endorsed by the county assessor, or when | 12 | | endorsed
by the county assessor and board of appeals (until | 13 | | the first Monday in December
1998 and the board of review | 14 | | beginning the first Monday in December 1998 and
thereafter) | 15 | | where the certificate is executed for any assessment which was | 16 | | the
subject of a complaint filed in the board of appeals (until | 17 | | the first Monday in
December 1998 and the board of review | 18 | | beginning the first Monday in December
1998 and thereafter) | 19 | | for the tax year for which the certificate is issued,
may, | 20 | | either be certified according
to the procedure authorized by | 21 | | this Section or
be presented and received in evidence in any | 22 | | court of competent
jurisdiction.
Certification is authorized, | 23 | | at the discretion of the county assessor, for:
(1) | 24 | | certificates of error allowing homestead exemptions under | 25 | | Article 15; (2) certificates of error on
residential property
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| 1 | | of 6 units or less; (3) certificates of error allowing | 2 | | exemption of the
property pursuant to Section 14-25; and (4) | 3 | | other certificates of error
reducing assessed value by less | 4 | | than $100,000. Any certificate of error not
certified shall be | 5 | | presented to the court.
The county assessor shall develop | 6 | | reasonable procedures for the filing and
processing of | 7 | | certificates of error. Prior to the certification or
| 8 | | presentation to the court, the county assessor or his or her | 9 | | designee shall
execute and include in the certificate of error | 10 | | a statement attesting that all
procedural requirements | 11 | | pertaining to the issuance of the certificate of error
have | 12 | | been met and that in fact an error exists.
When so
introduced | 13 | | in evidence such certificate shall become a part of the court
| 14 | | records, and shall not be removed from the files except upon | 15 | | the order of the
court.
| 16 | | Certificates of error that will be presented to the court | 17 | | shall be filed as
an
objection in the application for judgment | 18 | | and order of sale for the year in
relation to which the | 19 | | certificate is made
or as an amendment to the objection
under | 20 | | subsection (b).
Certificates of error that are to be
certified | 21 | | according to the procedure authorized by this Section need not | 22 | | be
presented to the court as an objection or an amendment under | 23 | | subsection
(b). The State's Attorney of the county
in which | 24 | | the property is situated shall mail a copy of any final | 25 | | judgment
entered by the court regarding any certificate of | 26 | | error to the
taxpayer of record for
the year in question.
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| 1 | | Any unpaid taxes after the entry of the final judgment by | 2 | | the court or
certification on
certificates issued under this | 3 | | Section may be included in a special tax sale,
provided that an | 4 | | advertisement is published and a notice is mailed to the
| 5 | | person in whose name the taxes were last assessed, in a form | 6 | | and manner
substantially similar to the advertisement and | 7 | | notice required under Sections
21-110 and 21-135. The | 8 | | advertisement and sale shall be subject to all
provisions of | 9 | | law regulating the annual advertisement and sale of delinquent
| 10 | | property, to the extent that those provisions may be made | 11 | | applicable.
| 12 | | A certificate of error certified under this Section shall | 13 | | be given effect by the county treasurer, who shall mark the tax
| 14 | | books and, upon receipt of one of the following certificates | 15 | | from the county assessor
or the county assessor and the board | 16 | | of
review
where the board of review is
required to endorse the | 17 | | certificate of error,
shall issue refunds to the taxpayer | 18 | | accordingly:
| 19 | | "CERTIFICATION
| 20 | | I, .................., county assessor, hereby certify | 21 | | that the Certificates
of Error set out on the attached | 22 | | list have been duly issued to correct an
error or mistake | 23 | | in the assessment."
| 24 | | "CERTIFICATION
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| 1 | | I, .................., county assessor, and we,
| 2 | | ........................................................,
| 3 | | members of the board of review,
hereby certify that the | 4 | | Certificates
of Error set out on the attached list have | 5 | | been duly issued to correct an
error or mistake in the | 6 | | assessment and that any certificates of error required
to
| 7 | | be endorsed by the
board of review
have been so endorsed."
| 8 | | The county treasurer has the power to mark the tax books to | 9 | | reflect
the issuance of certificates of error
certified | 10 | | according to
the procedure authorized in this Section for | 11 | | certificates of error issued under
Section 14-25 or | 12 | | certificates of error
issued to and including 3
years after | 13 | | the date on which the annual judgment and order of sale for | 14 | | that
tax year was first entered. The county
treasurer has the | 15 | | power to issue refunds to the taxpayer as set forth
above until | 16 | | all refunds authorized by this Section have been completed.
| 17 | | To the extent that the certificate of error obviates the | 18 | | liability for
nonpayment of taxes, certification of a | 19 | | certificate of error according to the
procedure authorized in | 20 | | this Section shall operate to vacate any judgment or
| 21 | | forfeiture as to that year's taxes, and the warrant books and | 22 | | judgment books
shall be marked to reflect that the judgment or | 23 | | forfeiture has been vacated.
| 24 | | No later than December 31, 2021, the assessor shall | 25 | | compile and post on its website a list, searchable by |
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| 1 | | geographic map location and address, which identifies at least | 2 | | (i) the issuance of each certificate of error from January 1, | 3 | | 2015 until December 1, 2021; (2) the dollar amount of the | 4 | | correction resulting from an error or mistake; and (3) the | 5 | | final assessed value as corrected. Any further certificates of | 6 | | error or correction that issue on or after December 1, 2021 | 7 | | shall be added to the compilation within 30 calendar days | 8 | | after the date the certificate of error or correction becomes | 9 | | final. | 10 | | (b) Nothing in subsection (a) of this Section shall be | 11 | | construed to
prohibit the execution, endorsement, issuance, | 12 | | and adjudication of a
certificate of error if (i) the annual | 13 | | judgment and order of sale for the tax
year in question is | 14 | | reopened for further proceedings upon consent of the county
| 15 | | collector and county assessor, represented by the State's | 16 | | Attorney, and (ii) a
new final judgment is subsequently | 17 | | entered pursuant to the certificate. This
subsection (b) shall | 18 | | be construed as declarative of existing law and not as a
new | 19 | | enactment.
| 20 | | (c) No certificate of error, other than a certificate to | 21 | | establish an
exemption under Section 14-25, shall be executed | 22 | | for any tax year more than 3
years after the date on which the | 23 | | annual judgment and order of sale for that
tax year was first | 24 | | entered, except that during calendar years 1999 and 2000 a
| 25 | | certificate of error may
be
executed
for any tax year, | 26 | | provided that the error or mistake in the assessment was
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| 1 | | discovered no
more than 3 years after the date on which the | 2 | | annual judgment and order of sale
for that
tax year was first | 3 | | entered.
| 4 | | (d) The time limitation of subsection (c) shall not apply | 5 | | to a certificate
of error correcting an assessment to $1, | 6 | | under Section 10-35, on a parcel that
a subdivision or planned | 7 | | development has acquired by adverse possession, if
during the | 8 | | tax year for which the certificate is executed the subdivision | 9 | | or
planned development used the parcel as common area, as | 10 | | defined in Section
10-35, and if application for the | 11 | | certificate of error is made prior to
December 1, 1997.
| 12 | | (e) The changes made by this amendatory Act of the 91st | 13 | | General
Assembly apply to certificates
of error issued before, | 14 | | on, and after the effective date of this amendatory Act
of the | 15 | | 91st General Assembly.
| 16 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 17 | | (35 ILCS 200/14-20)
| 18 | | Sec. 14-20. Certificate of error; counties of less than | 19 | | 3,000,000. In any
county with less than 3,000,000 inhabitants, | 20 | | if, at any time before judgment or
order of sale is entered in | 21 | | any proceeding to collect or to enjoin the
collection of taxes | 22 | | based upon any assessment of any property, the chief county
| 23 | | assessment officer discovers an error or mistake in the | 24 | | assessment (other than
errors of judgment as to the valuation | 25 | | of the property), he or she shall issue
to the person |
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| 1 | | erroneously assessed a certificate setting forth the nature of
| 2 | | the error and the cause or causes of the error.
In any county | 3 | | with less than 3,000,000 inhabitants, if an owner fails to
| 4 | | file
an application for any homestead exemption provided under | 5 | | Article 15 during the previous assessment year and qualifies
| 6 | | for the exemption, the Chief County Assessment Officer | 7 | | pursuant to this
Section,
or the Board of Review pursuant to | 8 | | Section 16-75, shall issue a
certificate of error setting | 9 | | forth the correct taxable valuation of the
property.
The | 10 | | certificate, when properly
endorsed by the majority of the | 11 | | board of review, showing their concurrence, and
not otherwise, | 12 | | may be used in evidence in any court of competent | 13 | | jurisdiction,
and when so introduced in evidence, shall become | 14 | | a part of the court record and
shall not be removed from the | 15 | | files except on an order of the court. In counties of less than | 16 | | 3,000,000 inhabitants and more than 300,000 inhabitants, no | 17 | | later than December 31, 2022, the assessor shall compile and | 18 | | post on its website a list, searchable by geographic map | 19 | | location and address, which identifies at least: (1) the | 20 | | issuance of each certificate of error from January 1, 2015 to | 21 | | December 1, 2022; (2) the dollar amount of the correction | 22 | | resulting from error or mistake; and (3) the final assessed | 23 | | value as corrected. Any further certificates of error or | 24 | | correction that issue on or after December 1, 2022 shall be | 25 | | added to the compilation within 30 calendar days after the | 26 | | date the certificate of error or correction becomes final.
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| 1 | | (Source: P.A. 96-522, eff. 8-14-09.)
| 2 | | Section 99. Effective date. This Act takes effect upon | 3 | | becoming law.
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