Full Text of SB3386 97th General Assembly
SB3386enr 97TH 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 | | Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46, | 6 | | 1-47, 1-48, and 1-136 as follows: | 7 | | (35 ILCS 200/1-46 new) | 8 | | Sec. 1-46. Electronic. Includes electrical, digital, | 9 | | magnetic, optical, electromagnetic, or any other form of | 10 | | technology that has capabilities similar to these | 11 | | technologies. | 12 | | (35 ILCS 200/1-47 new) | 13 | | Sec. 1-47. Electronic record. A record generated, | 14 | | communicated, received, or stored by electronic means for use | 15 | | in an information system or for transmission from one | 16 | | information system to another. | 17 | | (35 ILCS 200/1-48 new) | 18 | | Sec. 1-48. Electronic signature. A signature in electronic | 19 | | form attached to, or logically associated with, an electronic | 20 | | record. |
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| 1 | | (35 ILCS 200/1-136 new) | 2 | | Sec. 1-136. Signed or signature. Includes any symbol | 3 | | executed or adopted, or any security procedure employed or | 4 | | adopted, using electronic means or otherwise, by or on behalf | 5 | | of a person with the intent to authenticate a record.
| 6 | | (35 ILCS 200/12-50)
| 7 | | Sec. 12-50.
Mailed notice to taxpayer after change by board | 8 | | of review or
board of appeals. In counties with less than | 9 | | 3,000,000 inhabitants, if If
final board of review or board of | 10 | | appeals
action regarding any
property, including equalization
| 11 | | under Section 16-60 or Section 16-65, results in an increased | 12 | | or decreased
assessment, the board shall mail a notice to the | 13 | | taxpayer , at his
or her address as it appears in the assessment | 14 | | records, whose property is
affected by such action, at his or | 15 | | her address as it appears on the complaint, unless the taxpayer | 16 | | has been represented in the appeal by an attorney, in which | 17 | | case the notice shall be mailed to the attorney, and in the | 18 | | case of a complaint filed with a board of
review under Section
| 19 | | 16-25 or 16-115, the board shall mail a notice to the taxing | 20 | | body filing the complaint. In counties with 3,000,000 or more | 21 | | inhabitants, the board shall provide notice by mail, or by | 22 | | means of electronic record, to the taxpayer whose property is | 23 | | affected by such action, at his or her address or e-mail | 24 | | address as it appears in the assessment records or a complaint | 25 | | filed with the board, unless the taxpayer has been represented |
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| 1 | | in the appeal by an attorney, in which case the notice shall be | 2 | | mailed or e-mailed to the attorney, and, in the case of a | 3 | | complaint filed with a board of review under Section 16-125 or | 4 | | 16-115, the board shall provide notice to the taxing body | 5 | | filing the complaint. A copy shall be
given to the
assessor or | 6 | | chief county assessment officer
if his or her assessment was | 7 | | reversed
or
modified by the board. Written notice shall also be | 8 | | given to any
taxpayer who filed a complaint in writing with the | 9 | | board and whose
assessment was not changed. The notice shall | 10 | | set forth the assessed value
prior to board action; the | 11 | | assessed value after final board action but prior to
any | 12 | | equalization; and the assessed value as
equalized by the board, | 13 | | if the board equalizes.
This
notice shall state that the value | 14 | | as certified to the county clerk by the
board will be the | 15 | | locally assessed value of the
property for that year and each | 16 | | succeeding year, unless revised in a
succeeding year in the | 17 | | manner provided in this Code. The written notice
shall also set | 18 | | forth specifically the facts upon which the board's decision
is | 19 | | based. In counties with less than 3,000,000 inhabitants, the | 20 | | notice shall also contain the
following statement: "You may | 21 | | appeal this
decision to the Property Tax Appeal Board by filing | 22 | | a petition for
review with the Property Tax Appeal Board within | 23 | | 30 days after this
notice is mailed to you or your agent, or is | 24 | | personally served upon you
or your agent".
In counties with | 25 | | 3,000,000 or more inhabitants, the notice shall also contain
| 26 | | the following statement: "You may appeal this decision to the |
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| 1 | | Property Tax
Appeal Board by filing a petition for review with | 2 | | the Property Tax Appeal Board
within 30 days after the date of | 3 | | this notice or within 30 days after the date
that the Board of | 4 | | Review transmits to the county assessor
pursuant to Section | 5 | | 16-125 its final action on the
township in which your property | 6 | | is located, whichever is later". The Board
shall
publish its | 7 | | transmittal date of final action on each
township in at least | 8 | | one newspaper of general circulation in the county.
The changes | 9 | | made by this amendatory Act of the 91st General Assembly apply | 10 | | to
the 1999 assessment year and thereafter.
| 11 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
| 12 | | (35 ILCS 200/16-115)
| 13 | | Sec. 16-115. Filing complaints. In counties with 3,000,000 | 14 | | or more
inhabitants, complaints that any property is | 15 | | overassessed or underassessed or
is exempt may be made by any | 16 | | taxpayer. Complaints that any property is
overassessed or | 17 | | underassessed or is exempt may be made by a taxing district
| 18 | | that has an interest in the assessment to
a board of review. | 19 | | All complaints
shall be in writing,
identify and describe the | 20 | | particular property, otherwise comply with the rules
in force, | 21 | | be either signed by the complaining party or his or her | 22 | | attorney or, if filed electronically, signed with the | 23 | | electronic signature of the complaining party or his or her | 24 | | attorney , and be
filed with the board of appeals
(until the | 25 | | first Monday in December 1998 and the board of review
beginning |
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| 1 | | the first Monday in December 1998 and thereafter)
in at least | 2 | | duplicate. The board
shall forward one copy of each complaint | 3 | | to the county assessor.
| 4 | | Complaints by taxpayers and taxing districts and | 5 | | certificates of
correction by the county assessor
as provided | 6 | | in this Code shall be filed with the board according to
| 7 | | townships on or before the dates specified in the notices given | 8 | | in Section
16-110.
| 9 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 10 | | 8-14-96.)
| 11 | | (35 ILCS 200/16-125)
| 12 | | Sec. 16-125. Hearings. In counties with 3,000,000 or more | 13 | | inhabitants,
complaints filed with the board of appeals
(until | 14 | | the first Monday in December 1998 and the board of review
| 15 | | beginning
the first Monday in December 1998 and thereafter)
| 16 | | shall be classified by townships.
All complaints shall be | 17 | | docketed numerically, in the order in which they are
presented, | 18 | | as nearly as possible, in books or computer records kept for | 19 | | that
purpose, which shall be open to public inspection. The | 20 | | complaints shall be
considered by townships until they have | 21 | | been heard and passed upon by the
board.
After completing final | 22 | | action on all matters in a township, the
board shall transmit | 23 | | such final actions to the county assessor.
| 24 | | A hearing upon any complaint shall not be held until the | 25 | | taxpayer affected
and the county assessor have each been |
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| 1 | | notified and have been given an
opportunity to be heard. All | 2 | | hearings shall be open to the public and the board
shall sit | 3 | | together and hear the representations of the
interested
parties | 4 | | or their representatives. An order for a correction of any
| 5 | | assessment shall not be made unless both commissioners of the | 6 | | board, or a
majority of the members in the case of a board of | 7 | | review, concur
therein, in which case, an order for correction | 8 | | therefor shall be made in open session and
entered in the | 9 | | records of the board. When an assessment is ordered corrected,
| 10 | | the board shall transmit a computer printout of the results, or
| 11 | | make
and sign a brief written statement of the reason for the | 12 | | change and the manner
in which the method used by the assessor | 13 | | in making the assessment was
erroneous, and shall deliver a | 14 | | copy of the statement to the county assessor.
Upon request the | 15 | | board shall hear any taxpayer in opposition to a proposed
| 16 | | reduction in any assessment.
| 17 | | The board may destroy or otherwise dispose of complaints | 18 | | and
records pertaining thereto after the lapse of 5 years from | 19 | | the date
of
filing.
| 20 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; | 21 | | 92-133, eff. 7-24-01.)
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