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90_SB0084eng
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.
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1 AN ACT in relation to taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 2. The Election Code is amended, if and only if
5 House Bill 2702 of the 89th General Assembly becomes law, by
6 changing Sections 19-4 and 28-2 as follows:
7 (10 ILCS 5/19-4) (from Ch. 46, par. 19-4)
8 Sec. 19-4. Mailing or delivery of ballots - Time.)
9 Immediately upon the receipt of such application either by
10 mail, not more than 40 days nor less than 5 days prior to
11 such election, or by personal delivery not more than 40 days
12 nor less than one day prior to such election, at the office
13 of such election authority, it shall be the duty of such
14 election authority to examine the records to ascertain
15 whether or not such applicant is lawfully entitled to vote as
16 requested, and if found so to be, to post within one business
17 day thereafter the name, street address, ward and precinct
18 number or township and district number, as the case may be,
19 of such applicant given on a list, the pages of which are to
20 be numbered consecutively to be kept by such election
21 authority for such purpose in a conspicuous, open and public
22 place accessible to the public at the entrance of the office
23 of such election authority, and in such a manner that such
24 list may be viewed without necessity of requesting permission
25 therefor, and within 2 business days thereafter to mail,
26 postage prepaid, or deliver in person in such office an
27 official ballot or ballots if more than one are to be voted
28 at said election. Mail delivery of Temporarily Absent
29 Student ballot applications pursuant to Section 19-12.3 shall
30 be by nonforwardable mail. However, for the consolidated
31 election, absentee ballots for certain precincts may be
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1 delivered to applicants not less than 25 days before the
2 election if so much time is required to have prepared and
3 printed the ballots containing the names of persons nominated
4 for offices at the consolidated primary. Notwithstanding any
5 provision to the contrary, for purposes of the consolidated
6 election in April, 1997 only, in counties of 180,000 or less
7 that have certified the resolution to impose the Special
8 County Retailers' Occupation Tax for Public Safety to the
9 proper election officials, the absentee ballot may be
10 delivered to applicants not later than 29 days before the
11 election. The election authority shall enclose with each
12 absentee ballot or application a document, written and
13 approved by the State Board of Elections, enumerating the
14 circumstances under which a person is authorized to vote by
15 absentee ballot pursuant to this Article; such document shall
16 also include a statement informing the applicant that if he
17 or she falsifies or is solicited by another to falsify his or
18 her eligibility to cast an absentee ballot, such applicant or
19 other is subject to penalties pursuant to Section 29-10 and
20 Section 29-20 of the Election Code. Each election authority
21 shall maintain a list of the name, street address, ward and
22 precinct, or township and district number, as the case may
23 be, of all applicants who have returned absentee ballots to
24 such authority, and the name of such absent voter shall be
25 added to such list within one business day from receipt of
26 such ballot. If the absentee ballot envelope indicates that
27 the voter was assisted in casting the ballot, the name of the
28 person so assisting shall be included on the list. The list,
29 the pages of which are to be numbered consecutively, shall be
30 kept by each election authority in a conspicuous, open, and
31 public place accessible to the public at the entrance of the
32 office of the election authority and in a manner that the
33 list may be viewed without necessity of requesting permission
34 for viewing.
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1 Each election authority shall maintain a list for each
2 election of the voters to whom it has issued absentee
3 ballots. The list shall be maintained for each precinct
4 within the jurisdiction of the election authority. Prior to
5 the opening of the polls on election day, the election
6 authority shall deliver to the judges of election in each
7 precinct the list of registered voters in that precinct to
8 whom absentee ballots have been issued by mail.
9 Each election authority shall maintain a list for each
10 election of voters to whom it has issued temporarily absent
11 student ballots. The list shall be maintained for each
12 election jurisdiction within which such voters temporarily
13 abide. Immediately after the close of the period during
14 which application may be made by mail for absentee ballots,
15 each election authority shall mail to each other election
16 authority within the State a certified list of all such
17 voters temporarily abiding within the jurisdiction of the
18 other election authority.
19 In the event that the return address of an application
20 for ballot by a physically incapacitated elector is that of a
21 facility licensed or certified under the Nursing Home Care
22 Act, within the jurisdiction of the election authority, and
23 the applicant is a registered voter in the precinct in which
24 such facility is located, the ballots shall be prepared and
25 transmitted to a responsible judge of election no later than
26 9 a.m. on the Saturday, Sunday or Monday immediately
27 preceding the election as designated by the election
28 authority under Section 19-12.2. Such judge shall deliver in
29 person on the designated day the ballot to the applicant on
30 the premises of the facility from which application was made.
31 The election authority shall by mail notify the applicant in
32 such facility that the ballot will be delivered by a judge of
33 election on the designated day.
34 All applications for absentee ballots shall be available
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1 at the office of the election authority for public inspection
2 upon request from the time of receipt thereof by the election
3 authority until 30 days after the election, except during the
4 time such applications are kept in the office of the election
5 authority pursuant to Section 19-7, and except during the
6 time such applications are in the possession of the judges of
7 election.
8 (Source: P.A. 89-653, eff. 8-14-96.)
9 (10 ILCS 5/28-2) (from Ch. 46, par. 28-2)
10 Sec. 28-2. (a) Except as otherwise provided in this
11 Section, petitions for the submission of public questions to
12 referendum must be filed with the appropriate officer or
13 board not less than 78 days prior to a regular election to be
14 eligible for submission on the ballot at such election; and
15 petitions for the submission of a question under Section
16 18-120 of the Property Tax Code must be filed with the
17 appropriate officer or board not more than 10 months nor less
18 than 6 months prior to the election at which such question is
19 to be submitted to the voters.
20 (b) However, petitions for the submission of a public
21 question to referendum which proposes the creation or
22 formation of a political subdivision must be filed with the
23 appropriate officer or board not less than 108 days prior to
24 a regular election to be eligible for submission on the
25 ballot at such election.
26 (c) Resolutions or ordinances of governing boards of
27 political subdivisions which initiate the submission of
28 public questions pursuant to law must be adopted not less
29 than 65 days before a regularly scheduled election to be
30 eligible for submission on the ballot at such election.
31 Notwithstanding any provision to the contrary, for purposes
32 of the consolidated election in April, 1997 only, resolutions
33 to impose the Special County Retailers' Occupation Tax for
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1 Public Safety available under Section 5-1006.5 of the
2 Counties Code in counties of 180,000 or less must be adopted
3 and certified to the proper election officials no later than
4 35 days before the election.
5 (d) A petition, resolution or ordinance initiating the
6 submission of a public question may specify a regular
7 election at which the question is to be submitted, and must
8 so specify if the statute authorizing the public question
9 requires submission at a particular election. However, no
10 petition, resolution or ordinance initiating the submission
11 of a public question, other than a legislative resolution
12 initiating an amendment to the Constitution, may specify such
13 submission at an election more than one year after the date
14 on which it is filed or adopted, as the case may be. A
15 petition, resolution or ordinance initiating a public
16 question which specifies a particular election at which the
17 question is to be submitted shall be so limited, and shall
18 not be valid as to any other election, other than an
19 emergency referendum ordered pursuant to Section 2A-1.4.
20 (e) If a petition initiating a public question does not
21 specify a regularly scheduled election, the public question
22 shall be submitted to referendum at the next regular election
23 occurring not less than 78 days after the filing of the
24 petition, or not less than 108 days after the filing of a
25 petition for referendum to create a political subdivision.
26 If a resolution or ordinance initiating a public question
27 does not specify a regularly scheduled election, the public
28 question shall be submitted to referendum at the next regular
29 election occurring not less than 65 days after the adoption
30 of the resolution or ordinance.
31 (f) In the case of back door referenda, any limitations
32 in another statute authorizing such a referendum which
33 restrict the time in which the initiating petition may be
34 validly filed shall apply to such petition, in addition to
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1 the filing deadlines specified in this Section for submission
2 at a particular election. In the case of any back door
3 referendum, the publication of the ordinance or resolution of
4 the political subdivision shall include a notice of (1) the
5 specific number of voters required to sign a petition
6 requesting that a public question be submitted to the voters
7 of the subdivision; (2) the time within which the petition
8 must be filed; and (3) the date of the prospective
9 referendum. The secretary or clerk of the political
10 subdivision shall provide a petition form to any individual
11 requesting one. As used herein, a "back door referendum" is
12 the submission of a public question to the voters of a
13 political subdivision, initiated by a petition of voters or
14 residents of such political subdivision, to determine whether
15 an action by the governing body of such subdivision shall be
16 adopted or rejected.
17 (g) A petition for the incorporation or formation of a
18 new political subdivision whose officers are to be elected
19 rather than appointed must have attached to it an affidavit
20 attesting that at least 108 days and no more than 138 days
21 prior to such election notice of intention to file such
22 petition was published in a newspaper published within the
23 proposed political subdivision, or if none, in a newspaper of
24 general circulation within the territory of the proposed
25 political subdivision in substantially the following form:
26 NOTICE OF PETITION TO FORM A NEW........
27 Residents of the territory described below are notified
28 that a petition will or has been filed in the Office
29 of............requesting a referendum to establish a
30 new........, to be called the............
31 *The officers of the new...........will be elected on the
32 same day as the referendum. Candidates for the governing
33 board of the new......may file nominating petitions with the
34 officer named above until...........
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1 The territory proposed to comprise the new........is
2 described as follows:
3 (description of territory included in petition)
4 (signature)....................................
5 Name and address of person or persons proposing
6 the new political subdivision.
7 * Where applicable.
8 Failure to file such affidavit, or failure to publish the
9 required notice with the correct information contained
10 therein shall render the petition, and any referendum held
11 pursuant to such petition, null and void.
12 Notwithstanding the foregoing provisions of this
13 subsection (g) or any other provisions of this Code, the
14 publication of notice and affidavit requirements of this
15 subsection (g) shall not apply to any petition filed under
16 Article 7A, 11A, 11B, or 11D of the School Code nor to any
17 referendum held pursuant to any such petition, and neither
18 any petition filed under any of those Articles nor any
19 referendum held pursuant to any such petition shall be
20 rendered null and void because of the failure to file an
21 affidavit or publish a notice with respect to the petition or
22 referendum as required under this subsection (g) for
23 petitions that are not filed under any of those Articles of
24 the School Code.
25 (Source: P.A. 87-185; 88-670, eff. 12-2-94.)
26 Section 5. The Property Tax Code is amended by changing
27 Section 14-15 as follows:
28 (35 ILCS 200/14-15)
29 Sec. 14-15. Certificate of error; counties of 3,000,000
30 or more.
31 (a) In counties with 3,000,000 or more inhabitants, if,
32 at any time before judgment is rendered in any proceeding to
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1 collect or to enjoin the collection of taxes based upon any
2 assessment of any property belonging to any taxpayer, the
3 county assessor discovers an error or mistake in the
4 assessment, the assessor shall execute a certificate setting
5 forth the nature and cause of the error. The certificate when
6 endorsed by the county assessor, or when endorsed by the
7 county assessor and board of appeals (until the first Monday
8 in December 1998 and the board of review beginning the first
9 Monday in December 1998 and thereafter) where the certificate
10 is executed for any assessment which was the subject of a
11 complaint filed in the board of appeals (until the first
12 Monday in December 1998 and the board of review beginning the
13 first Monday in December 1998 and thereafter) for the tax
14 year for which the certificate is issued, may be received in
15 evidence in any court of competent jurisdiction. When so
16 introduced in evidence such certificate shall become a part
17 of the court records, and shall not be removed from the files
18 except upon the order of the court.
19 A certificate executed under this Section may be issued
20 to the person erroneously assessed. A certificate executed
21 under this Section or a list of the parcels for which
22 certificates have been issued may be presented by the
23 assessor to the court as an objection in the application for
24 judgment and order of sale for the year in relation to which
25 the certificate is made. The State's Attorney of the county
26 in which the property is situated shall mail a copy of any
27 final judgment entered by the court regarding the certificate
28 to the taxpayer of record for the year in question.
29 Any unpaid taxes after the entry of the final judgment by
30 the court on certificates issued under this Section may be
31 included in a special tax sale, provided that an
32 advertisement is published and a notice is mailed to the
33 person in whose name the taxes were last assessed, in a form
34 and manner substantially similar to the advertisement and
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1 notice required under Sections 21-110 and 21-135. The
2 advertisement and sale shall be subject to all provisions of
3 law regulating the annual advertisement and sale of
4 delinquent property, to the extent that those provisions may
5 be made applicable.
6 A certificate of error executed under this Section
7 allowing homestead exemptions under Sections 15-170 and
8 15-175 of this Act (formerly Sections 19.23-1 and 19.23-1a of
9 the Revenue Act of 1939) not previously allowed shall be
10 given effect by the county treasurer, who shall mark the tax
11 books and, upon receipt of the following certificate from the
12 county assessor, shall issue refunds to the taxpayer
13 accordingly:
14 "CERTIFICATION
15 I, .................., county assessor, hereby certify
16 that the Certificates of Error set out on the attached
17 list have been duly issued to allow homestead exemptions
18 pursuant to Sections 15-170 and 15-175 of the Property
19 Tax Code (formerly Sections 19.23-1 and 19.23-1a of the
20 Revenue Act of 1939) which should have been previously
21 allowed; and that a certified copy of the attached list
22 and this certification have been served upon the county
23 State's Attorney."
24 The county treasurer has the power to mark the tax books
25 to reflect the issuance of homestead certificates of error
26 from and including the due date of the tax bill for the year
27 for which the homestead exemption should have been allowed
28 until 2 years after the first day of January of the year
29 after the year for which the homestead exemption should have
30 been allowed. The county treasurer has the power to issue
31 refunds to the taxpayer as set forth above from and including
32 the first day of January of the year after the year for which
33 the homestead exemption should have been allowed until all
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1 refunds authorized by this Section have been completed.
2 The county treasurer has no power to issue refunds to the
3 taxpayer as set forth above unless the Certification set out
4 in this Section has been served upon the county State's
5 Attorney.
6 (b) Nothing in subsection (a) of this Section shall be
7 construed to prohibit the execution, endorsement, issuance,
8 and adjudication of a certificate of error if (i) the annual
9 judgment and order of sale for the tax year in question is
10 reopened for further proceedings upon consent of the county
11 collector and county assessor, represented by the State's
12 Attorney, and (ii) a new final judgment is subsequently
13 entered pursuant to the certificate. This subsection (b)
14 shall be construed as declarative of existing law and not as
15 a new enactment.
16 (c) No certificate of error, other than a certificate to
17 establish an exemption under Section 14-25, shall be executed
18 for any tax year more than 3 years after the date on which
19 the annual judgment and order of sale for that tax year was
20 first entered.
21 (d) The time limitation of subsection (c) shall not
22 apply to a certificate of error correcting an assessment to
23 $1, under Section 10-35, on a parcel that a subdivision or
24 planned development has acquired by adverse possession, if
25 during the tax year for which the certificate is executed the
26 subdivision or planned development used the parcel as common
27 area, as defined in Section 10-35, and if application for the
28 certificate of error is made prior to December 31, 1997.
29 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
30 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
31 Section 99. Effective date. This Act takes effect upon
32 becoming law.