[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
| [ Senate Amendment 001 ] |
90_SB0084ham002
LRB9001093DNsbam
1 AMENDMENT TO SENATE BILL 84
2 AMENDMENT NO. . Amend Senate Bill 84 by replacing
3 the title with the following:
4 "AN ACT in relation to taxes."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Property Tax Code is amended, if and
8 only if the provisions of House Bill 2702 of the 89th General
9 Assembly that are changed by this amendatory Act of 1997
10 become law, by changing Sections 12-55, 14-15, and 16-8 as
11 follows:
12 (35 ILCS 200/12-55)
13 Sec. 12-55. Notice requirement if assessment is
14 increased; counties of 3,000,000 or more.
15 (a) In counties with 3,000,000 or more inhabitants, a
16 revision by the county assessor, except where such revision
17 is made on complaint of the owner, shall not increase an
18 assessment without notice to the person to whom the most
19 recent tax bill was mailed and an opportunity to be heard
20 before the assessment is verified. The assessor may provide
21 for the filing of complaints and make revisions at times
-2- LRB9001093DNsbam
1 other than those dates published under Section 14-35. When
2 the county assessor has completed the revision and correction
3 and entered the changes and revision in the assessment books,
4 an affidavit shall be attached to the assessment books in the
5 form required by law, signed by the county assessor.
6 (b) In counties with 3,000,000 or more inhabitants, for
7 parcels, other than parcels in the class that includes the
8 majority of the single-family residential parcels under a
9 county ordinance adopted in accordance with Section 4 of
10 Article IX of the Illinois Constitution, located in the
11 assessment district for which the current assessment year is
12 a general assessment year, within 30 days after sending the
13 required notices under this Section, the county assessor
14 shall file with the board of appeals (until the first Monday
15 in December 1998, and the board of review beginning the first
16 Monday in December 1998 and thereafter) a list of the parcels
17 for which the notices under this Section were sent, showing
18 the following information for each such parcel: the parcel
19 index number, the township in which the parcel is located,
20 the class for the current year, the previous year's final
21 total assessed value, the total assessed value proposed by
22 the county assessor, and the name of the person to whom the
23 notice required under this Section was sent. The list shall
24 be available for public inspection at the office of the board
25 during the regular office hours of the board. The list shall
26 be retained by the board for at least 10 years after the date
27 it is initially filed by the county assessor.
28 (c) The provisions of subsection (b) of this Section
29 shall be applicable beginning with the assessment for the
30 1997 tax year.
31 (Source: P.A. 84-222; 88-455.)
32 (35 ILCS 200/14-15)
33 Sec. 14-15. Certificate of error; counties of 3,000,000
-3- LRB9001093DNsbam
1 or more.
2 (a) In counties with 3,000,000 or more inhabitants, if,
3 at any time before judgment is rendered in any proceeding to
4 collect or to enjoin the collection of taxes based upon any
5 assessment of any property belonging to any taxpayer, the
6 county assessor discovers an error or mistake in the
7 assessment, the assessor shall execute a certificate setting
8 forth the nature and cause of the error. The certificate when
9 endorsed by the county assessor, or when endorsed by the
10 county assessor and board of appeals (until the first Monday
11 in December 1998 and the board of review beginning the first
12 Monday in December 1998 and thereafter) where the certificate
13 is executed for any assessment which was the subject of a
14 complaint filed in the board of appeals (until the first
15 Monday in December 1998 and the board of review beginning the
16 first Monday in December 1998 and thereafter) for the tax
17 year for which the certificate is issued, may be received in
18 evidence in any court of competent jurisdiction. When so
19 introduced in evidence such certificate shall become a part
20 of the court records, and shall not be removed from the files
21 except upon the order of the court.
22 A certificate executed under this Section may be issued
23 to the person erroneously assessed. A certificate executed
24 under this Section or a list of the parcels for which
25 certificates have been issued may be presented by the
26 assessor to the court as an objection in the application for
27 judgment and order of sale for the year in relation to which
28 the certificate is made. The State's Attorney of the county
29 in which the property is situated shall mail a copy of any
30 final judgment entered by the court regarding the certificate
31 to the taxpayer of record for the year in question.
32 Any unpaid taxes after the entry of the final judgment by
33 the court on certificates issued under this Section may be
34 included in a special tax sale, provided that an
-4- LRB9001093DNsbam
1 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 executed under this Section
10 allowing homestead exemptions under Sections 15-170 and
11 15-175 of this Act (formerly Sections 19.23-1 and 19.23-1a of
12 the Revenue Act of 1939) not previously allowed shall be
13 given effect by the county treasurer, who shall mark the tax
14 books and, upon receipt of the following certificate from the
15 county assessor, shall issue refunds to the taxpayer
16 accordingly:
17 "CERTIFICATION
18 I, .................., county assessor, hereby certify
19 that the Certificates of Error set out on the attached
20 list have been duly issued to allow homestead exemptions
21 pursuant to Sections 15-170 and 15-175 of the Property
22 Tax Code (formerly Sections 19.23-1 and 19.23-1a of the
23 Revenue Act of 1939) which should have been previously
24 allowed; and that a certified copy of the attached list
25 and this certification have been served upon the county
26 State's Attorney."
27 The county treasurer has the power to mark the tax books
28 to reflect the issuance of homestead certificates of error
29 from and including the due date of the tax bill for the year
30 for which the homestead exemption should have been allowed
31 until 2 years after the first day of January of the year
32 after the year for which the homestead exemption should have
33 been allowed. The county treasurer has the power to issue
-5- LRB9001093DNsbam
1 refunds to the taxpayer as set forth above from and including
2 the first day of January of the year after the year for which
3 the homestead exemption should have been allowed until all
4 refunds authorized by this Section have been completed.
5 The county treasurer has no power to issue refunds to the
6 taxpayer as set forth above unless the Certification set out
7 in this Section has been served upon the county State's
8 Attorney.
9 (b) Nothing in subsection (a) of this Section shall be
10 construed to prohibit the execution, endorsement, issuance,
11 and adjudication of a certificate of error if (i) the annual
12 judgment and order of sale for the tax year in question is
13 reopened for further proceedings upon consent of the county
14 collector and county assessor, represented by the State's
15 Attorney, and (ii) a new final judgment is subsequently
16 entered pursuant to the certificate. This subsection (b)
17 shall be construed as declarative of existing law and not as
18 a new enactment.
19 (c) No certificate of error, other than a certificate to
20 establish an exemption under Section 14-25, shall be executed
21 for any tax year more than 3 years after the date on which
22 the annual judgment and order of sale for that tax year was
23 first entered.
24 (d) The time limitation of subsection (c) shall not
25 apply to a certificate of error correcting an assessment to
26 $1, under Section 10-35, on a parcel that a subdivision or
27 planned development has acquired by adverse possession, if
28 during the tax year for which the certificate is executed the
29 subdivision or planned development used the parcel as common
30 area, as defined in Section 10-35, and if application for the
31 certificate of error is made prior to December 31, 1997.
32 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
33 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
-6- LRB9001093DNsbam
1 (35 ILCS 200/16-8)
2 Sec. 16-8. Books and records of chief county assessment
3 officer.
4 (a) In counties with 3,000,000 or more inhabitants, the
5 chief county assessment officer shall maintain records of the
6 assessed that contain the facts, data, work sheets,
7 guidelines, and any other information used in determining the
8 value of each parcel of property and shall enter upon the
9 property record card of each town or city lot or parcel of
10 land the elements (or basis) of valuation and computations
11 that are taken into consideration by the chief county
12 assessment officer in ascertaining and determining the fair
13 cash value of each town or city lot or parcel of land and of
14 each improvement thereon, including the elements (shown by
15 percentages or otherwise) that were taken into consideration
16 as enhancing or detracting elements (such as depth, corner,
17 alley, railway or other elements). The assessment officer
18 shall maintain the records for at least 10 years until the
19 next assessment on the parcel of property or, if the
20 assessment has been appealed, until final adjudication of the
21 assessment. Upon request by the board of appeals (until the
22 first Monday in December 1998 and the board of review
23 beginning the first Monday in December 1998 and thereafter),
24 the officer shall immediately furnish all of the requested
25 records to the board. The records shall be available, on
26 request, to the taxpayer. The chief county assessment officer
27 shall certify, in writing, that the records are complete and
28 accurate and shall certify, in writing, the amount of the
29 assessment to the board. If the records maintained by the
30 chief county assessment officer at the time the assessment is
31 certified to the board under subsection (a) contain none of
32 the elements (or basis) of valuation for the parcel, then any
33 increase by the chief county assessment officer shall be
34 considered invalid by the board acting on a complaint under
-7- LRB9001093DNsbam
1 Section 16-120; and no action by the board under Section
2 16-120 shall result in an increase in the valuation for the
3 parcel for the current assessment year assessment officer
4 fails to maintain or furnish the records required by this
5 Section, then the valuation of the property by the officer
6 shall be considered arbitrary and capricious and the taxpayer
7 shall prevail in any appeal.
8 (b) In counties with 3,000,000 or more inhabitants, the
9 notice given by the chief county assessment officer to a
10 taxpayer of a proposed increase in assessment shall designate
11 the reason for the increase. If a taxpayer files an
12 assessment complaint with the chief county assessment
13 officer, the notification to the taxpayer of a determination
14 on the assessment complaint shall designate the reason for
15 the result. chief county assessment officer shall maintain
16 (i) a record of the date an assessment is lowered or
17 increased and (ii) records that justify a decision by the
18 assessment officer to lower or increase an assessment. These
19 records shall be available, on request, to the board of
20 appeals (until the first Monday in December 1998 and the
21 board of review beginning on the first Monday in December
22 1998 and thereafter) and the taxpayer.
23 (c) The provisions of this Section shall be applicable
24 beginning with the assessment for the 1997 tax year.
25 (Source: 89HB2702 enrolled)
26 Section 90. The State Mandates Act is amended by adding
27 Section 8.22 as follows:
28 (30 ILCS 805/8.22 new)
29 Sec. 8.22. Exempt mandate. Notwithstanding Sections 6
30 and 8 of this Act, no reimbursement by the State is required
31 for the implementation of any mandate created by this
32 amendatory Act of 1997.
-8- LRB9001093DNsbam
1 Section 99. Effective date. This Act takes effect upon
2 becoming law.".