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90_HB3026ccr001 LRB9008707PTmbccr2 1 90TH GENERAL ASSEMBLY 2 CONFERENCE COMMITTEE REPORT 3 ON HOUSE BILL 3026 4 ------------------------------------------------------------- 5 ------------------------------------------------------------- 6 To the President of the Senate and the Speaker of the 7 House of Representatives: 8 We, the conference committee appointed to consider the 9 differences between the houses in relation to Senate 10 Amendments No. 1, 2, and 4 to House Bill 3026, recommend the 11 following: 12 (1) that the House concur in Senate Amendments Nos. 1 13 and 2; and 14 (2) that the Senate recede from Senate Amendment No. 4; 15 and 16 (3) that House Bill 3026, AS AMENDED, be further amended 17 in Section 5, by replacing the introductory clause with the 18 following: 19 "Section 5. The Property Tax Code is amended by changing 20 Sections 5-5, 9-195, 12-50, 14-15, 16-95, 16-125, 16-160, 21 21-385, 22-15, and 22-20 and adding Sections 15-103 and 22 20-178 as follows: 23 (35 ILCS 200/5-5) 24 Sec. 5-5. Election of board of review; counties of 25 3,000,000 or more. 26 (a) In counties with 3,000,000 or more inhabitants, on 27 the first Tuesday after the first Monday in November 1994, 2 28 commissioners of the board of appeals shall be elected to 29 hold office from the first Monday in December following their 30 election and until the first Monday in December 1998. In case 31 of any vacancy, the chief judge of the circuit court or any 32 judge of that circuit designated by the chief judge shall -2- LRB9008707PTmbccr2 1 fill the vacancy by appointment. The commissioners shall be 2 electors in the particular county at the time of their 3 election or appointment and shall hold no other lucrative 4 public office or public employment. Each commissioner shall 5 receive compensation fixed by the county board, which shall 6 be paid out of the county treasury and which shall not be 7 changed during the term for which any commissioner is elected 8 or appointed. Effective the first Monday in December 1998, 9 the board of appeals is abolished. 10 The board of appeals shall maintain sufficient 11 evidentiary records to support all decisions made by the 12 board of appeals. All records, data, sales/ratio studies, 13 and other information necessary for the board of review 14 elected under subsection (c) to perform its functions and 15 duties shall be transferred by the board of appeals to the 16 board of review on the first Monday in December 1998. 17 (b) (Blank). 18 (c) In each county with 3,000,000 or more inhabitants, 19 there is created a board of review. The board of review shall 20 consist of 3 members, one elected from each election district 21 in the county at the general election in 1998 to hold office 22 for a term beginning on the first Monday in December 23 following their election and until their respective 24 successors are elected and qualified. 25 No later than June 1, 1996, the General Assembly shall 26 establish the boundaries for the 3 election districts in each 27 county with 3,000,000 or more inhabitants. The election 28 districts shall be compact, contiguous, and have 29 substantially the same population based on the 1990 federal 30 decennial census. One district shall be designated as the 31 first election district, one as the second election district, 32 and one as the third election district. The member from each 33 district shall be elected to a term of 4 years. 34 In the year following each federal decennial census, the 35 General Assembly shall reapportion the election districts to -3- LRB9008707PTmbccr2 1 reflect the results of the census. The reapportioned 2 districts shall be compact, contiguous, and contain 3 substantially the same population. The member from the first 4 district shall be elected to terms of 4 years, 4 years, and 2 5 years. The member from the second district shall be elected 6 to terms of 4 years, 2 years, and 4 years. The member from 7 the third district shall be elected to terms of 2 years, 4 8 years, and 4 years. 9 In case of vacancy, the chief judge of the circuit court 10 or any judge of the circuit court designated by the chief 11 judge shall fill the vacancy by appointment of a person from 12 the same political party. If the vacancy is filled with more 13 than 28 months remaining in the term, the appointed member 14 shall serve until the next general election, at which time a 15 member shall be elected to serve for the remainder of the 16 term. If a vacancy is filled with 28 months or less remaining 17 in the term, the appointment shall be for the remainder of 18 the term. The members shall be electors within their 19 respective election district at the time of their election or 20 appointment and shall hold no other lucrative public office 21 or public employment. 22 Each member shall receive compensation fixed by the 23 county board, which shall be paid from the county treasury. 24 Compensation for each member shall be equitable and shall not 25 be changed during the term for which that member is elected 26 or appointed. The county shall provide suitable office space 27 for the board of review. 28 For the year beginning on the first Monday in December 29 1998 and ending the first Monday in December 1999, and every 30 fourth year thereafter, the chair of the board shall be the 31 member elected from the first district. For the year 32 beginning the first Monday in December 1999 and ending the 33 first Monday in December 2000, and every fourth year 34 thereafter, the chair of the board shall be the member 35 elected from the second district. For the year beginning the -4- LRB9008707PTmbccr2 1 first Monday in December 2000 and ending the first Monday in 2 December 2001, and every fourth year thereafter, the chair 3 shall be the member elected from the third district. For the 4 year beginning the first Monday in December 2001 and ending 5 the first Monday in December 2002, and every fourth year 6 thereafter, the chair of the board shall be determined by 7 lot. 8 On and after the first Monday in December, 1998, any 9 reference in this Code to a board of appeals shall mean the 10 board of review created under this subsection. Such board of 11 review shall succeed to the powers and duties of the board of 12 appeals and shall also have any powers and duties granted to 13 it under this Code. All action of the board of review shall 14 be by a majority vote of its members. 15 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 16 8-14-96.) 17 (35 ILCS 200/9-195) 18 Sec. 9-195. Leasing of exempt property. 19 (a) Except as provided in SectionsSection15-55,and20 15-100, and 15-103, when property which is exempt from 21 taxation is leased to another whose property is not exempt, 22 and the leasing of which does not make the property taxable, 23 the leasehold estate and the appurtenances shall be listed as 24 the property of the lessee thereof, or his or her assignee. 25 Taxes on that property shall be collected in the same manner 26 as on property that is not exempt, and the lessee shall be 27 liable for those taxes. However, no tax lien shall attach to 28 the exempt real estate. The changes made by this amendatory 29 Act of 1997 are declaratory of existing law and shall not be 30 construed as a new enactment. The changes made by Public 31 Acts 88-221 and 88-420 that are incorporated into this 32 Section by this amendatory Act of 1993 are declarative of 33 existing law and are not a new enactment. 34 (b) The provisions of this Section regarding taxation of -5- LRB9008707PTmbccr2 1 leasehold interests in exempt property do not apply to any 2 leasehold interest created pursuant to any transaction 3 described in subsection (b) of Section 15-100 or in Section 4 15-103. 5 (Source: P.A. 90-562, eff. 12-16-97.) 6 (35 ILCS 200/12-50) 7 Sec. 12-50. Mailed notice to taxpayer after change by 8 board of review or board of appeals. If final board of 9 review or board of appeals action regarding any property, 10 including equalization under Section 16-60 or Section 16-65, 11 results in an increased or decreased assessment, the board 12 shall mail a notice to the taxpayer, at his or her address as 13 it appears in the assessment records, whose property is 14 affected by such action, and in the case of a complaint filed 15 with a board of review under Section 16-25 or 16-115, to the 16 taxing body filing the complaint. A copy shall be given to 17 the assessor or chief county assessment officer if his or her 18 assessment was reversed or modified by the board. Written 19 notice shall also be given to any taxpayer who filed a 20 complaint in writing with the board and whose assessment was 21 not changed. The notice shall set forth the assessed value 22 prior to board action; the assessed value after final board 23 action but prior to any equalization; and the assessed value 24 as equalized by the board, if the board equalizes. This 25 notice shall state that the value as certified to the county 26 clerk by the board will be the locally assessed value of the 27 property for that year and each succeeding year, unless 28 revised in a succeeding year in the manner provided in this 29 Code. The written notice shall also set forth specifically 30 the facts upon which the board's decision is based. In 31 counties with less than 3,000,000 inhabitants, the noticeand32 shall also contain the following statement: "You may appeal 33 this decision to the Property Tax Appeal Board by filing a 34 petition for review with the Property Tax Appeal Board within -6- LRB9008707PTmbccr2 1 30 days after this notice is mailed to you or your agent, or 2 is personally served upon you or your agent"; except that, in3counties with 3,000,000 or more inhabitants the statement4shall be included in the written notice (i) for residential5property with 6 units or less beginning with assessments made6for the 1996 assessment year and (ii) for all other property7in counties with 3,000,000 or more inhabitants beginning with8assessments made for the 1997 assessment year. In counties 9 with 3,000,000 or more inhabitants, the notice shall also 10 contain the following statement: "You may appeal this 11 decision to the Property Tax Appeal Board by filing a 12 petition for review with the Property Tax Appeal Board within 13 30 days of the date of this notice or within 30 days of the 14 date that the Board of Appeals or Board of Review transmits 15 to the county assessor pursuant to Section 16-125 its final 16 action on the township in which your property is located, 17 whichever is later". The Board shall publish its transmittal 18 date of final action on each township in at least one 19 newspaper of general circulation in the county. The changes 20 made by this amendatory Act of 1998 shall be effective 21 beginning with the 1998 assessment year. 22 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 23 8-14-96.) 24 (35 ILCS 200/14-15) 25 Sec. 14-15. Certificate of error; counties of 3,000,000 26 or more. 27 (a) In counties with 3,000,000 or more inhabitants, if, 28 after the assessment is certified pursuant to Section 16-150, 29 but subject to the limitations of subsection (c) of this 30 Section,at any time before judgment is rendered in any31proceeding to collect or to enjoin the collection of taxes32based upon any assessment of any property belonging to any33taxpayer,the county assessor discovers an error or mistake 34 in the assessment, the assessor shall execute a certificate -7- LRB9008707PTmbccr2 1 setting forth the nature and cause of the error. The 2 certificate when endorsed by the county assessor, or when 3 endorsed by the county assessor and board of appeals (until 4 the first Monday in December 1998 and the board of review 5 beginning the first Monday in December 1998 and thereafter) 6 where the certificate is executed for any assessment which 7 was the subject of a complaint filed in the board of appeals 8 (until the first Monday in December 1998 and the board of 9 review beginning the first Monday in December 1998 and 10 thereafter) for the tax year for which the certificate is 11 issued, may, at the discretion of the county assessor, either 12 be certified according to the procedure authorized by this 13 Section or be presented and received in evidence in any court 14 of competent jurisdiction. When so introduced in evidence 15 such certificate shall become a part of the court records, 16 and shall not be removed from the files except upon the order 17 of the court.A certificate executed under this Section may18be issued to the person erroneously assessed.19 Certificates of error that will be presented to the court 20 shall be filedA certificate executed under this Section or a21list of the parcels for which certificates have been issued22may be presented by the assessor to the courtas an objection 23 in the application for judgment and order of sale for the 24 year in relation to which the certificate is made or as an 25 amendment to the objection under subsection (b). 26 Certificates of error that are to be certified according to 27 the procedure authorized by this Section need not be 28 presented to the court as an objection or an amendment under 29 subsection (b). The State's Attorney of the county in which 30 the property is situated shall mail a copy of any final 31 judgment entered by the court regarding anythecertificate 32 of error to the taxpayer of record for the year in question. 33 Any unpaid taxes after the entry of the final judgment by 34 the court or certification on certificates issued under this 35 Section may be included in a special tax sale, provided that -8- LRB9008707PTmbccr2 1 an advertisement is published and a notice is mailed to the 2 person in whose name the taxes were last assessed, in a form 3 and manner substantially similar to the advertisement and 4 notice required under Sections 21-110 and 21-135. The 5 advertisement and sale shall be subject to all provisions of 6 law regulating the annual advertisement and sale of 7 delinquent property, to the extent that those provisions may 8 be made applicable. 9 A certificate of error certifiedexecutedunder this 10 Sectionallowing homestead exemptions under Sections 15-170,1115-172, and 15-175 of this Act (formerly Sections 19.23-1 and1219.23-1a of the Revenue Act of 1939) not previously allowed13 shall be given effect by the county treasurer, who shall mark 14 the tax books and, upon receipt one of of the following 15 certificatescertificatefrom the county assessor or the 16 county assessor and the board of appeals (until the first 17 Monday in December 1998 and the board of review beginning the 18 first Monday in December 1998 and thereafter) where the board 19 of appeals or board of review is required to endorse the 20 certificate of error, shall issue refunds to the taxpayer 21 accordingly: 22 "CERTIFICATION 23 I, .................., county assessor, hereby certify 24 that the Certificates of Error set out on the attached 25 list have been duly issued to correct an error or mistake 26 in the assessmentallow homestead exemptions pursuant to27Sections 15-170, 15-172, and 15-175 of the Property Tax28Code (formerly Sections 19.23-1 and 19.23-1a of the29Revenue Act of 1939) which should have been previously30allowed; and that a certified copy of the attached list31and this certification have been served upon the county32State's Attorney." 33 "CERTIFICATION 34 I, .................., county assessor, and we, -9- LRB9008707PTmbccr2 1 ........................................................, 2 Commissioners of the board of appeals (until the first 3 Monday in December 1998 and Members of the board of 4 review beginning the first Monday in December 1998 and 5 thereafter) hereby certify that the Certificates of Error 6 set out on the attached list have been duly issued to 7 correct an error or mistake in the assessment, that any 8 certificates of error required to be endorsed by the 9 board of appeals (until the first Monday in December 1998 10 and the board of review beginning the first Monday in 11 December 1998 and thereafter) have been so endorsed." 12 The county treasurer has the power to mark the tax books 13 to reflect the issuance ofhomesteadcertificates of error 14 certified according to the procedure authorized in this 15 Section for certificates of error issued under Section 14-25 16 or certificates of error issued to and including 3 years 17 after the date on which the annual judgment and order of sale 18 for that tax year was first entered. The county treasurer 19 has the power to issue refunds to the taxpayer as set forth 20 above until all refunds authorized by this Section have been 21 completed. 22The county treasurer has no power to issue refunds to the23taxpayer as set forth above unless the Certification set out24in this Section has been served upon the county State's25Attorney.26 (b) Nothing in subsection (a) of this Section shall be 27 construed to prohibit the execution, endorsement, issuance, 28 and adjudication of a certificate of error if (i) the annual 29 judgment and order of sale for the tax year in question is 30 reopened for further proceedings upon consent of the county 31 collector and county assessor, represented by the State's 32 Attorney, and (ii) a new final judgment is subsequently 33 entered pursuant to the certificate. This subsection (b) 34 shall be construed as declarative of existing law and not as -10- LRB9008707PTmbccr2 1 a new enactment. 2 (c) No certificate of error, other than a certificate to 3 establish an exemption under Section 14-25, shall be executed 4 for any tax year more than 3 years after the date on which 5 the annual judgment and order of sale for that tax year was 6 first entered. 7 (d) The time limitation of subsection (c) shall not 8 apply to a certificate of error correcting an assessment to 9 $1, under Section 10-35, on a parcel that a subdivision or 10 planned development has acquired by adverse possession, if 11 during the tax year for which the certificate is executed the 12 subdivision or planned development used the parcel as common 13 area, as defined in Section 10-35, and if application for the 14 certificate of error is made prior to December 1,31,1997. 15 (e) The changes made by this amendatory Act of 1998 16 apply to certificates of error issued before, on, and after 17 the effective date of this amendatory Act of 1998. 18 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96; 19 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; revised 10-21-97.) 20 (35 ILCS 200/15-103 new) 21 Sec. 15-103. Bi-State Development Agency. 22 (a) Property owned by the Bi-State Development Agency of 23 the Missouri-Illinois Metropolitan District is exempt. 24 (b) The exemption under this Section is not affected by 25 any transaction in which, for the purpose of obtaining 26 financing, the Agency, directly or indirectly, leases or 27 otherwise transfers the property to another for which or whom 28 property is not exempt and immediately after the lease or 29 transfer enters into a leaseback or other agreement that 30 directly or indirectly gives the Agency a right to use, 31 control, and possess the property. In the case of a 32 conveyance of the property, the Agency must retain an option 33 to purchase the property at a future date or, within the 34 limitations period for reverters, the property must revert -11- LRB9008707PTmbccr2 1 back to the Agency. 2 (c) If the property has been conveyed as described in 3 subsection (b), the property is no longer exempt under this 4 Section as of the date when: 5 (1) the right of the Agency to use, control, and 6 possess the property is terminated; 7 (2) the Agency no longer has an option to purchase 8 or otherwise acquire the property; and 9 (3) there is no provision for a reverter of the 10 property to the Agency within the limitations period for 11 reverters. 12 (d) Pursuant to Sections 15-15 and 15-20 of this Code, 13 the Agency shall notify the chief county assessment officer 14 of any transaction under subsection (b). The chief county 15 assessment officer shall determine initial and continuing 16 compliance with the requirements of this Section for tax 17 exemption. Failure to notify the chief county assessment 18 officer of a transaction under this Section or to otherwise 19 comply with the requirements of Sections 15-15 and 15-20 of 20 this Code shall, in the discretion of the chief county 21 assessment officer, constitute cause to terminate the 22 exemption, notwithstanding any other provision of this Code. 23 (e) No provision of this Section shall be construed to 24 affect the obligation of the Agency under Section 15-10 of 25 this Code to file an annual certificate of status or to 26 notify the chief county assessment officer of transfers of 27 interest or other changes in the status of the property as 28 required by this Code. 29 (35 ILCS 200/16-95) 30 Sec. 16-95. Powers and duties of board of appeals or 31 review; complaints. In counties with 3,000,000 or more 32 inhabitants, until the first Monday in December 1998, the 33 board of appeals in any year shall, on complaint that any 34 property is overassessed or underassessed, or is exempt, -12- LRB9008707PTmbccr2 1 review and order the assessment corrected. 2 Beginning the first Monday in December 1998 and 3 thereafter, in counties with 3,000,000 or more inhabitants, 4 the board of review: 5 (1) shall, onuponwritten complaint of any 6 taxpayer,or any taxing district that has an interest in 7 the assessment,that any property is overassessed, 8 underassessed, or exempt, review the assessment and 9 confirmupon good cause shown, revise, correct, alter, or 10 modify theanyassessment, as appears to be just(or part11of an assessment) of any real property; nothing in this12Section, however, shall be construed to require a13taxpayer to file a complaint with the board; and 14 (2) may, upon written motion of any one or more 15 members of the board that is made on or before the dates 16 specified in notices given under Section 16-110 for each 17 township and upon good cause shown, revise, correct, 18 alter, or modify any assessment (or part of an 19 assessment) of real property regardless of whether the 20 taxpayer or owner of the property has filed a complaint 21 with the board. 22An assessment shall not be increased until the23person to be affected has been notified and given an24opportunity to be heard. Before making any reduction in25assessments of its own motion, the board shall give26notice to the assessor orNo assessment may be changed by 27 the board on its own motion until the taxpayer in whose 28 name the property is assessed and the chief county 29 assessment officer who certified the assessment have been 30 notified and given, and give the assessor or chief county31assessment officeran opportunity to be heard thereon. 32 All taxing districts shall have an opportunity to be 33 heard on the matter. 34 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 35 8-14-96.) -13- LRB9008707PTmbccr2 1 (35 ILCS 200/16-125) 2 Sec. 16-125. Hearings. In counties with 3,000,000 or 3 more inhabitants, complaints filed with the board of appeals 4 (until the first Monday in December 1998 and the board of 5 review beginning the first Monday in December 1998 and 6 thereafter) shall be classified by townships. All complaints 7 shall be docketed numerically, in the order in which they are 8 presented, as nearly as possible, in books or computer 9 records kept for that purpose, which shall be open to public 10 inspection. The complaints shall be considered by townships 11 until they have been heard and passed upon by the board. 12 After completing final action on all matters in a township, 13 the board shall transmit such final actions to the county 14 assessor. 15 A hearing upon any complaint shall not be held until the 16 taxpayer affected and the county assessor have each been 17 notified and have been given an opportunity to be heard. All 18 hearings shall be open to the public and the board shall sit 19 together and hear the representations of the interested 20 parties or their representatives. An order for a correction 21 of any assessment shall not be made unless both commissioners 22 of the board, or a majority of the members in the case of a 23 board of review, concur therein, in which case, an order 24 therefor shall be made in open session and entered in the 25 records of the board. When an assessment is ordered 26 corrected, the board shall transmit a computer printout of 27 the results, or make and sign a brief written statement of 28 the reason for the change and the manner in which the method 29 used by the assessor in making the assessment was erroneous, 30 and shall deliver a copy of the statement to the county 31 assessor. Upon request the board shall hear any taxpayer in 32 opposition to a proposed reduction in any assessment. 33 The board may destroy or otherwise dispose of complaints 34 and records pertaining thereto after the lapse of 10 years 35 from the date of filing. -14- LRB9008707PTmbccr2 1 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 2 8-14-96.) 3 (35 ILCS 200/16-160) 4 Sec. 16-160. Property Tax Appeal Board - Process. In 5 counties with 3,000,000 or more inhabitants, beginning with 6 assessments made for the 1996 assessment year for residential 7 property of 6 units or less and beginning with assessments 8 made for the 1997 assessment year for all other property, and 9 for all property in any county other than a county with 10 3,000,000 or more inhabitants, any taxpayer dissatisfied with 11 the decision of a board of review or board of appeals as such 12 decision pertains to the assessment of his or her property 13 for taxation purposes, or any taxing body that has an 14 interest in the decision of the board of review or board of 15 appeals on an assessment made by any local assessment 16 officer, may, (i) in counties with less than 3,000,000 17 inhabitants within 30 days after the date of written notice 18 of the decision of the board of review or (ii) in assessment 19 year 1998 and thereafter in counties with 3,000,000 or more 20 inhabitants within 30 days of the date of the Board of Review 21 or Board of Appeals notice or within 30 days of the date that 22 the Board of Review or Board of Appeals transmits to the 23 county assessor pursuant to Section 16-125 its final action 24 on the township in which the property is located, whichever 25 is later, appeal the decision to the Property Tax Appeal 26 Board for review. In any appeal where the board of review or 27 board of appeals has given written notice of the hearing to 28 the taxpayer 30 days before the hearing, failure to appear at 29 the board of review or board of appeals hearing shall be 30 grounds for dismissal of the appeal unless a continuance is 31 granted to the taxpayer. If an appeal is dismissed for 32 failure to appear at a board of review or board of appeals 33 hearing, the Property Tax Appeal Board shall have no 34 jurisdiction to hear any subsequent appeal on that taxpayer's -15- LRB9008707PTmbccr2 1 complaint. Such taxpayer or taxing body, hereinafter called 2 the appellant, shall file a petition with the clerk of the 3 Property Tax Appeal Board, setting forth the facts upon which 4 he or she bases the objection, together with a statement of 5 the contentions of law which he or she desires to raise, and 6 the relief requested. If a petition is filed by a taxpayer, 7 the taxpayer is precluded from filing objections based upon 8 valuation, as may otherwise be permitted by Sections 21-175 9 and 23-5. However, any taxpayer not satisfied with the 10 decision of the board of review or board of appeals as such 11 decision pertains to the assessment of his or her property 12 need not appeal the decision to the Property Tax Appeal Board 13 before seeking relief in the courts. The changes made by this 14 amendatory Act of 1998 shall be effective beginning with the 15 1998 assessment year. 16 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 17 8-14-96.) 18 (35 ILCS 200/20-178 new) 19 Sec. 20-178. Certificate of error; refund; interest. 20 When the county collector makes any refunds due on 21 certificates of error issued under Sections 14-15 through 22 14-25 that have been either certified or adjudicated, the 23 county collector shall pay the taxpayer interest on the 24 amount of the refund at the rate of 0.5% per month. 25 No interest shall be due under this Section for any time 26 prior to 60 days after the effective date of this amendatory 27 Act of 1998. For certificates of error issued prior to the 28 effective date of this amendatory Act of 1998, the county 29 collector shall pay the taxpayer interest from 60 days after 30 the effective date of this amendatory Act of 1998 until the 31 date the refund is paid. For certificates of error issued on 32 or after the effective date of this amendatory Act of 1998, 33 interest shall be paid from 60 days after the certificate of 34 error is issued by the chief county assessment officer to the -16- LRB9008707PTmbccr2 1 date the refund is made. To cover the cost of interest, the 2 county collector shall proportionately reduce the 3 distribution of taxes collected for each taxing district in 4 which the property is situated. 5 This Section shall not apply to any certificate of error 6 granting a homestead exemption under Section 15-170, 15-172, 7 or 15-175."; and 8 by inserting below the last Section at the end of the bill 9 the following: 10 "Section 99. Effective date. This Act takes effect upon 11 becoming law.". 12 Submitted on , 1998. 13 ______________________________ _____________________________ 14 Senator T. Walsh Representative Moore, Eugene 15 ______________________________ _____________________________ 16 Senator Peterson Representative Fantin 17 ______________________________ _____________________________ 18 Senator S. Weaver Representative Currie 19 ______________________________ _____________________________ 20 Senator Clayborne Representative Churchill 21 ______________________________ _____________________________ 22 Senator Welch Representative Kubik 23 Committee for the Senate Committee for the House