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90_SB0084enr
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
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1 AN ACT in relation to taxes.
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, if and only
5 if the provisions of House Bill 2702 of the 89th General
6 Assembly that are changed by this amendatory Act of 1997
7 become law, by changing Sections 12-55, 14-15, and 16-8 as
8 follows:
9 (35 ILCS 200/12-55)
10 Sec. 12-55. Notice requirement if assessment is
11 increased; counties of 3,000,000 or more.
12 (a) In counties with 3,000,000 or more inhabitants, a
13 revision by the county assessor, except where such revision
14 is made on complaint of the owner, shall not increase an
15 assessment without notice to the person to whom the most
16 recent tax bill was mailed and an opportunity to be heard
17 before the assessment is verified. The assessor may provide
18 for the filing of complaints and make revisions at times
19 other than those dates published under Section 14-35. When
20 the county assessor has completed the revision and correction
21 and entered the changes and revision in the assessment books,
22 an affidavit shall be attached to the assessment books in the
23 form required by law, signed by the county assessor.
24 (b) In counties with 3,000,000 or more inhabitants, for
25 parcels, other than parcels in the class that includes the
26 majority of the single-family residential parcels under a
27 county ordinance adopted in accordance with Section 4 of
28 Article IX of the Illinois Constitution, located in the
29 assessment district for which the current assessment year is
30 a general assessment year, within 30 days after sending the
31 required notices under this Section, the county assessor
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1 shall file with the board of appeals (until the first Monday
2 in December 1998, and the board of review beginning the first
3 Monday in December 1998 and thereafter) a list of the parcels
4 for which the notices under this Section were sent, showing
5 the following information for each such parcel: the parcel
6 index number, the township in which the parcel is located,
7 the class for the current year, the previous year's final
8 total assessed value, the total assessed value proposed by
9 the county assessor, and the name of the person to whom the
10 notice required under this Section was sent. The list shall
11 be available for public inspection at the office of the board
12 during the regular office hours of the board. The list shall
13 be retained by the board for at least 10 years after the date
14 it is initially filed by the county assessor.
15 (c) The provisions of subsection (b) of this Section
16 shall be applicable beginning with the assessment for the
17 1997 tax year.
18 (Source: P.A. 84-222; 88-455.)
19 (35 ILCS 200/14-15)
20 Sec. 14-15. Certificate of error; counties of 3,000,000
21 or more.
22 (a) In counties with 3,000,000 or more inhabitants, if,
23 at any time before judgment is rendered in any proceeding to
24 collect or to enjoin the collection of taxes based upon any
25 assessment of any property belonging to any taxpayer, the
26 county assessor discovers an error or mistake in the
27 assessment, the assessor shall execute a certificate setting
28 forth the nature and cause of the error. The certificate when
29 endorsed by the county assessor, or when endorsed by the
30 county assessor and board of appeals (until the first Monday
31 in December 1998 and the board of review beginning the first
32 Monday in December 1998 and thereafter) where the certificate
33 is executed for any assessment which was the subject of a
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1 complaint filed in the board of appeals (until the first
2 Monday in December 1998 and the board of review beginning the
3 first Monday in December 1998 and thereafter) for the tax
4 year for which the certificate is issued, may be received in
5 evidence in any court of competent jurisdiction. When so
6 introduced in evidence such certificate shall become a part
7 of the court records, and shall not be removed from the files
8 except upon the order of the court.
9 A certificate executed under this Section may be issued
10 to the person erroneously assessed. A certificate executed
11 under this Section or a list of the parcels for which
12 certificates have been issued may be presented by the
13 assessor to the court as an objection in the application for
14 judgment and order of sale for the year in relation to which
15 the certificate is made. The State's Attorney of the county
16 in which the property is situated shall mail a copy of any
17 final judgment entered by the court regarding the certificate
18 to the taxpayer of record for the year in question.
19 Any unpaid taxes after the entry of the final judgment by
20 the court on certificates issued under this Section may be
21 included in a special tax sale, provided that an
22 advertisement is published and a notice is mailed to the
23 person in whose name the taxes were last assessed, in a form
24 and manner substantially similar to the advertisement and
25 notice required under Sections 21-110 and 21-135. The
26 advertisement and sale shall be subject to all provisions of
27 law regulating the annual advertisement and sale of
28 delinquent property, to the extent that those provisions may
29 be made applicable.
30 A certificate of error executed under this Section
31 allowing homestead exemptions under Sections 15-170 and
32 15-175 of this Act (formerly Sections 19.23-1 and 19.23-1a of
33 the Revenue Act of 1939) not previously allowed shall be
34 given effect by the county treasurer, who shall mark the tax
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1 books and, upon receipt of the following certificate from the
2 county assessor, shall issue refunds to the taxpayer
3 accordingly:
4 "CERTIFICATION
5 I, .................., county assessor, hereby certify
6 that the Certificates of Error set out on the attached
7 list have been duly issued to allow homestead exemptions
8 pursuant to Sections 15-170 and 15-175 of the Property
9 Tax Code (formerly Sections 19.23-1 and 19.23-1a of the
10 Revenue Act of 1939) which should have been previously
11 allowed; and that a certified copy of the attached list
12 and this certification have been served upon the county
13 State's Attorney."
14 The county treasurer has the power to mark the tax books
15 to reflect the issuance of homestead certificates of error
16 from and including the due date of the tax bill for the year
17 for which the homestead exemption should have been allowed
18 until 2 years after the first day of January of the year
19 after the year for which the homestead exemption should have
20 been allowed. The county treasurer has the power to issue
21 refunds to the taxpayer as set forth above from and including
22 the first day of January of the year after the year for which
23 the homestead exemption should have been allowed until all
24 refunds authorized by this Section have been completed.
25 The county treasurer has no power to issue refunds to the
26 taxpayer as set forth above unless the Certification set out
27 in this Section has been served upon the county State's
28 Attorney.
29 (b) Nothing in subsection (a) of this Section shall be
30 construed to prohibit the execution, endorsement, issuance,
31 and adjudication of a certificate of error if (i) the annual
32 judgment and order of sale for the tax year in question is
33 reopened for further proceedings upon consent of the county
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1 collector and county assessor, represented by the State's
2 Attorney, and (ii) a new final judgment is subsequently
3 entered pursuant to the certificate. This subsection (b)
4 shall be construed as declarative of existing law and not as
5 a new enactment.
6 (c) No certificate of error, other than a certificate to
7 establish an exemption under Section 14-25, shall be executed
8 for any tax year more than 3 years after the date on which
9 the annual judgment and order of sale for that tax year was
10 first entered.
11 (d) The time limitation of subsection (c) shall not
12 apply to a certificate of error correcting an assessment to
13 $1, under Section 10-35, on a parcel that a subdivision or
14 planned development has acquired by adverse possession, if
15 during the tax year for which the certificate is executed the
16 subdivision or planned development used the parcel as common
17 area, as defined in Section 10-35, and if application for the
18 certificate of error is made prior to December 31, 1997.
19 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
20 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
21 (35 ILCS 200/16-8)
22 Sec. 16-8. Books and records of chief county assessment
23 officer.
24 (a) In counties with 3,000,000 or more inhabitants, the
25 chief county assessment officer shall maintain records of the
26 assessed that contain the facts, data, work sheets,
27 guidelines, and any other information used in determining the
28 value of each parcel of property and shall enter upon the
29 property record card of each town or city lot or parcel of
30 land the elements (or basis) of valuation and computations
31 that are taken into consideration by the chief county
32 assessment officer in ascertaining and determining the fair
33 cash value of each town or city lot or parcel of land and of
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1 each improvement thereon, including the elements (shown by
2 percentages or otherwise) that were taken into consideration
3 as enhancing or detracting elements (such as depth, corner,
4 alley, railway or other elements). The assessment officer
5 shall maintain the records for at least 10 years until the
6 next assessment on the parcel of property or, if the
7 assessment has been appealed, until final adjudication of the
8 assessment. Upon request by the board of appeals (until the
9 first Monday in December 1998 and the board of review
10 beginning the first Monday in December 1998 and thereafter),
11 the officer shall immediately furnish all of the requested
12 records to the board. The records shall be available, on
13 request, to the taxpayer. The chief county assessment officer
14 shall certify, in writing, that the records are complete and
15 accurate and shall certify, in writing, the amount of the
16 assessment to the board. If the records maintained by the
17 chief county assessment officer at the time the assessment is
18 certified to the board under subsection (a) contain none of
19 the elements (or basis) of valuation for the parcel, then any
20 increase by the chief county assessment officer shall be
21 considered invalid by the board acting on a complaint under
22 Section 16-120; and no action by the board under Section
23 16-120 shall result in an increase in the valuation for the
24 parcel for the current assessment year assessment officer
25 fails to maintain or furnish the records required by this
26 Section, then the valuation of the property by the officer
27 shall be considered arbitrary and capricious and the taxpayer
28 shall prevail in any appeal.
29 (b) In counties with 3,000,000 or more inhabitants, the
30 notice given by the chief county assessment officer to a
31 taxpayer of a proposed increase in assessment shall designate
32 the reason for the increase. If a taxpayer files an
33 assessment complaint with the chief county assessment
34 officer, the notification to the taxpayer of a determination
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1 on the assessment complaint shall designate the reason for
2 the result. chief county assessment officer shall maintain
3 (i) a record of the date an assessment is lowered or
4 increased and (ii) records that justify a decision by the
5 assessment officer to lower or increase an assessment. These
6 records shall be available, on request, to the board of
7 appeals (until the first Monday in December 1998 and the
8 board of review beginning on the first Monday in December
9 1998 and thereafter) and the taxpayer.
10 (c) The provisions of this Section shall be applicable
11 beginning with the assessment for the 1997 tax year.
12 (Source: 89HB2702 enrolled)
13 Section 90. The State Mandates Act is amended by adding
14 Section 8.22 as follows:
15 (30 ILCS 805/8.22 new)
16 Sec. 8.22. Exempt mandate. Notwithstanding Sections 6
17 and 8 of this Act, no reimbursement by the State is required
18 for the implementation of any mandate created by this
19 amendatory Act of 1997.
20 Section 99. Effective date. This Act takes effect upon
21 becoming law.