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90_SB0084
35 ILCS 200/14-15
Amends the Property Tax Code. Provides that the 3-year
time limit for filing a certificate of error shall not apply
to a certificate of error correcting an assessment to $1 on a
parcel that a subdivision or planned development has acquired
by adverse possession if during the tax year for which the
certificate is executed the subdivision or planned
development used the parcel as common area and if application
for the certificate of error is made prior to December 31,
1997. Effective immediately.
LRB9001093KDks
LRB9001093KDks
1 AN ACT to amend the Property Tax Code by changing Section
2 14-15.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 14-15 as follows:
7 (35 ILCS 200/14-15)
8 Sec. 14-15. Certificate of error; counties of 3,000,000
9 or more.
10 (a) In counties with 3,000,000 or more inhabitants, if,
11 at any time before judgment is rendered in any proceeding to
12 collect or to enjoin the collection of taxes based upon any
13 assessment of any property belonging to any taxpayer, the
14 county assessor discovers an error or mistake in the
15 assessment, the assessor shall execute a certificate setting
16 forth the nature and cause of the error. The certificate when
17 endorsed by the county assessor, or when endorsed by the
18 county assessor and board of appeals (until the first Monday
19 in December 1998 and the board of review beginning the first
20 Monday in December 1998 and thereafter) where the certificate
21 is executed for any assessment which was the subject of a
22 complaint filed in the board of appeals (until the first
23 Monday in December 1998 and the board of review beginning the
24 first Monday in December 1998 and thereafter) for the tax
25 year for which the certificate is issued, may be received in
26 evidence in any court of competent jurisdiction. When so
27 introduced in evidence such certificate shall become a part
28 of the court records, and shall not be removed from the files
29 except upon the order of the court.
30 A certificate executed under this Section may be issued
31 to the person erroneously assessed. A certificate executed
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1 under this Section or a list of the parcels for which
2 certificates have been issued may be presented by the
3 assessor to the court as an objection in the application for
4 judgment and order of sale for the year in relation to which
5 the certificate is made. The State's Attorney of the county
6 in which the property is situated shall mail a copy of any
7 final judgment entered by the court regarding the certificate
8 to the taxpayer of record for the year in question.
9 Any unpaid taxes after the entry of the final judgment by
10 the court on certificates issued under this Section may be
11 included in a special tax sale, provided that an
12 advertisement is published and a notice is mailed to the
13 person in whose name the taxes were last assessed, in a form
14 and manner substantially similar to the advertisement and
15 notice required under Sections 21-110 and 21-135. The
16 advertisement and sale shall be subject to all provisions of
17 law regulating the annual advertisement and sale of
18 delinquent property, to the extent that those provisions may
19 be made applicable.
20 A certificate of error executed under this Section
21 allowing homestead exemptions under Sections 15-170 and
22 15-175 of this Act (formerly Sections 19.23-1 and 19.23-1a of
23 the Revenue Act of 1939) not previously allowed shall be
24 given effect by the county treasurer, who shall mark the tax
25 books and, upon receipt of the following certificate from the
26 county assessor, shall issue refunds to the taxpayer
27 accordingly:
28 "CERTIFICATION
29 I, .................., county assessor, hereby certify
30 that the Certificates of Error set out on the attached
31 list have been duly issued to allow homestead exemptions
32 pursuant to Sections 15-170 and 15-175 of the Property
33 Tax Code (formerly Sections 19.23-1 and 19.23-1a of the
34 Revenue Act of 1939) which should have been previously
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1 allowed; and that a certified copy of the attached list
2 and this certification have been served upon the county
3 State's Attorney."
4 The county treasurer has the power to mark the tax books
5 to reflect the issuance of homestead certificates of error
6 from and including the due date of the tax bill for the year
7 for which the homestead exemption should have been allowed
8 until 2 years after the first day of January of the year
9 after the year for which the homestead exemption should have
10 been allowed. The county treasurer has the power to issue
11 refunds to the taxpayer as set forth above from and including
12 the first day of January of the year after the year for which
13 the homestead exemption should have been allowed until all
14 refunds authorized by this Section have been completed.
15 The county treasurer has no power to issue refunds to the
16 taxpayer as set forth above unless the Certification set out
17 in this Section has been served upon the county State's
18 Attorney.
19 (b) Nothing in subsection (a) of this Section shall be
20 construed to prohibit the execution, endorsement, issuance,
21 and adjudication of a certificate of error if (i) the annual
22 judgment and order of sale for the tax year in question is
23 reopened for further proceedings upon consent of the county
24 collector and county assessor, represented by the State's
25 Attorney, and (ii) a new final judgment is subsequently
26 entered pursuant to the certificate. This subsection (b)
27 shall be construed as declarative of existing law and not as
28 a new enactment.
29 (c) No certificate of error, other than a certificate to
30 establish an exemption under Section 14-25, shall be executed
31 for any tax year more than 3 years after the date on which
32 the annual judgment and order of sale for that tax year was
33 first entered.
34 (d) The time limitation of subsection (c) shall not
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1 apply to a certificate of error correcting an assessment to
2 $1, under Section 10-35, on a parcel that a subdivision or
3 planned development has acquired by adverse possession, if
4 during the tax year for which the certificate is executed the
5 subdivision or planned development used the parcel as common
6 area, as defined in Section 10-35, and if application for the
7 certificate of error is made prior to December 31, 1997.
8 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
9 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
10 Section 99. Effective date. This Act takes effect upon
11 becoming law.