90th General Assembly
Summary of HB1118
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House Sponsors:
MOFFITT-NOVAK-CURRY,JULIE-SKINNER.

Senate Sponsors:
PETERSON

Short description: 
PROP TAX-PROTEST FUND                                                      

Synopsis of Bill as introduced:
        Amends the Property Tax Code.  Abolishes the property  taxpayer's      
   protest  fund.   Provides for interest on taxes refunded to taxpayers.      
   Provides that  the  county  collector  shall  pay  refunds,  plus  the      
   interest due  on the refunds, out of funds in his or her possession or      
   if  the collector does not have any funds, then out of the first funds      
   collected for the taxing  district  in  the  following  taxable  year.      
   Effective immediately.                                                      
        HOUSE AMENDMENT NO. 1.                                                 
        Removes the provision that stated that the county collector shall      
   pay refunds and the interest due on the refunds out of funds in his or      
   her possession or out of the first  funds  collected  for  the  taxing      
   district  in the following taxable year.  Provides that interest shall      
   be paid at the rate of 5% per year.                                         
          STATE MANDATES FISCAL NOTE                                           
          HB1118, with H-am 1, creates a due process mandate for which no      
          State reimbursement is required.                                     
        SENATE AMENDMENT NO. 1. (Senate recedes May 22, 1997)                  
          Adds reference to:                                                   
          35 ILCS 200/21-260                                                   
        Amends the Property  Tax  Code.   Provides  that  mineral  rights      
   offered  for  sale  at  a scavenger tax sale and not sold or confirmed      
   after being offered for sale for 10 consecutive years shall revert  to      
   the  surface owner.  Requires the county treasurer to deliver a notice      
   of the reversion to the party in whose name the taxes on  the  mineral      
   rights   are  last  assessed.   Provides  that  the  Department  shall      
   prescribe forms  or  provide  suitable  forms  for  the  notification.      
   Effective immediately.                                                      
        GOVERNOR'S AMENDATORY VETO MESSAGE                                     
          Deletes reference to:                                                
          35 ILCS 200/20-35 rep.                                               
          Adds reference to:                                                   
          35 ILCS 200/20-35                                                    
       Recommends that the Section concerning investments by the county        
   collector not be repealed but rather provides that for purposes of          
   that Section, after the effective date of this amendatory Act no            
   additional funds shall be deposited into a Protest Fund, other than         
   interest on investments of funds that were deposited into a Protest         
   Fund prior to this amendatory Act. Provides that refunds from pro-          
   tested payments shall be paid from funds remaining in the Protest           
   Fund until such funds are exhausted and thereafter from the next            
   funds collected after entry of the final order until full payment           
   of the refund and interest thereon has been made.                           
 
Last action on Bill: PUBLIC ACT.............................. 90-0556

   Last action date: 97-12-12

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   1


   END OF INQUIRY 



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