Full Text of SB3069 102nd General Assembly
SB3069enr 102ND GENERAL ASSEMBLY |
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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 | | Section 16-160 as follows:
| 6 | | (35 ILCS 200/16-160)
| 7 | | Sec. 16-160. Property Tax Appeal Board; process. In | 8 | | counties with
3,000,000 or more inhabitants, beginning with | 9 | | assessments made for the 1996
assessment year for residential | 10 | | property of 6 units or less and beginning with
assessments | 11 | | made for the 1997 assessment year for all other property, and | 12 | | for
all property in any county
other than a county with | 13 | | 3,000,000 or more inhabitants, any taxpayer
dissatisfied with | 14 | | the decision of a board of review or board of appeals as
such
| 15 | | decision pertains to the assessment of his or her property for | 16 | | taxation
purposes, or any taxing body that has an interest in | 17 | | the decision of the board
of
review or board of appeals on an | 18 | | assessment made by any local assessment
officer,
may, (i) in | 19 | | counties with less than 3,000,000 inhabitants within 30 days
| 20 | | after the date of written notice of the decision of
the board | 21 | | of review or (ii) in assessment year 1999 and thereafter
in | 22 | | counties with 3,000,000 or more inhabitants within 30 days | 23 | | after the
date of the board of review notice or within 30 days
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| 1 | | after the date that the board of review transmits to the
county | 2 | | assessor pursuant to Section 16-125 its final action on
the | 3 | | township
in which the property is located, whichever is later,
| 4 | | appeal the
decision to the
Property Tax Appeal Board for | 5 | | review. In any appeal where the board of review
or board of | 6 | | appeals has given written
notice of the hearing to the | 7 | | taxpayer 30 days before the hearing, failure to
appear at the | 8 | | board of review or board of appeals hearing shall be grounds
| 9 | | for dismissal of the
appeal unless a continuance is granted to | 10 | | the taxpayer. If an appeal is
dismissed for failure to appear | 11 | | at a board of review or board of appeals
hearing, the Property | 12 | | Tax
Appeal Board shall have no jurisdiction to hear any | 13 | | subsequent appeal on that
taxpayer's complaint. Such taxpayer | 14 | | or taxing body, hereinafter called the
appellant, shall file a | 15 | | petition with the clerk of the Property Tax Appeal
Board, | 16 | | setting forth the facts upon which he or she bases the | 17 | | objection,
together with a statement of the contentions of law | 18 | | which he or she desires to
raise, and the relief requested. If | 19 | | a petition is filed by a taxpayer, the
taxpayer is precluded | 20 | | from filing objections based upon valuation, as may
otherwise | 21 | | be permitted by Sections 21-175 and 23-5. However, any | 22 | | taxpayer not
satisfied with the decision of the board of | 23 | | review or board of appeals as
such decision pertains to
the | 24 | | assessment of his or her property need not appeal the decision | 25 | | to the
Property Tax Appeal Board before seeking relief in the | 26 | | courts.
The changes made by this amendatory Act of the 91st |
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| 1 | | General Assembly shall be
effective beginning
with the 1999 | 2 | | assessment year.
| 3 | | An association may, on behalf of all or several of the | 4 | | owners that constitute the association, file an appeal to the | 5 | | Property Tax Appeal Board or intervene in an appeal to the | 6 | | Property Tax Appeal Board filed by a taxing body. For purposes | 7 | | of this Section, "association" means: (1) a common interest | 8 | | community association, as that term is defined in Section 1-5 | 9 | | of the Common Interest Community Association Act; (2) a unit | 10 | | owners' association, as that term is defined in subsection (o) | 11 | | of Section 2 of the Condominium Property Act; or (3) a master | 12 | | association, as that term is defined in subsection (u) of | 13 | | Section 2 of the Condominium Property Act. | 14 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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