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91_HB3875sam002
SRS91HB3875NCdlam08
1 AMENDMENT TO HOUSE BILL 3875
2 AMENDMENT NO. . Amend House Bill 3875 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The Property Tax Code is amended by changing
5 Sections 16-125 and 16-180:
6 (35 ILCS 200/16-125)
7 Sec. 16-125. Hearings. In counties with 3,000,000 or
8 more inhabitants, complaints filed with the board of appeals
9 (until the first Monday in December 1998 and the board of
10 review beginning the first Monday in December 1998 and
11 thereafter) shall be classified by townships. All complaints
12 shall be docketed numerically, in the order in which they are
13 presented, as nearly as possible, in books or computer
14 records kept for that purpose, which shall be open to public
15 inspection. The complaints shall be considered by townships
16 until they have been heard and passed upon by the board.
17 After completing final action on all matters in a township,
18 the board shall transmit such final actions to the county
19 assessor.
20 A hearing upon any complaint shall not be held until the
21 taxpayer affected and the county assessor have each been
22 notified and have been given an opportunity to be heard. All
-2- SRS91HB3875NCdlam08
1 hearings shall be open to the public and the board shall sit
2 together and hear the representations of the interested
3 parties or their representatives. An order for a correction
4 of any assessment shall not be made unless both commissioners
5 of the board, or a majority of the members in the case of a
6 board of review, concur therein, in which case, an order
7 therefor shall be made in open session and entered in the
8 records of the board. When an assessment is ordered
9 corrected, the board shall transmit a computer printout of
10 the results, or make and sign a brief written statement of
11 the reason for the change and the manner in which the method
12 used by the assessor in making the assessment was erroneous,
13 and shall deliver a copy of the statement to the county
14 assessor. Upon request the board shall hear any taxpayer in
15 opposition to a proposed reduction in any assessment.
16 The board may destroy or otherwise dispose of complaints
17 and records pertaining thereto after the lapse of 5 10 years
18 from the date of filing.
19 (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
20 (35 ILCS 200/16-180)
21 Sec. 16-180. Procedure for determination of correct
22 assessment. The Property Tax Appeal Board shall establish by
23 rules an informal procedure for the determination of the
24 correct assessment of property which is the subject of an
25 appeal. The procedure, to the extent that the Board
26 considers practicable, shall eliminate formal rules of
27 pleading, practice and evidence, and except for any
28 reasonable filing fee determined by the Board, may provide
29 that costs shall be in the discretion of the Board. A copy of
30 the appellant's petition shall be mailed by the clerk of the
31 Property Tax Appeal Board to the board of review or board of
32 appeals whose decision is being appealed. In all cases where
33 a change in assessed valuation of $100,000 or more is sought,
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1 the board of review or board of appeals shall serve a copy of
2 the petition on all taxing districts as shown on the last
3 available tax bill. The chairman of the Property Tax Appeal
4 Board shall provide for the speedy hearing of all such
5 appeals. All appeals shall be considered de novo. Where no
6 complaint has been made to the board of review of the county
7 where the property is located and the appeal is based solely
8 on the effect of an equalizing factor assigned to all
9 property or to a class of property by the board of review,
10 the Property Tax Appeal Board shall not grant a reduction in
11 assessment greater than the amount that was added as the
12 result of the equalizing factor. For appeals based on
13 assements made for the 1997, 1998, and 1999 assessment years
14 where property is classified for purposes of taxation and a
15 classification ordinance has been adopted in accordance with
16 Section 9-150, the correct assessment for property other than
17 residential property of 6 units or less shall be determined
18 by debasing the market value of the subject property by the
19 ordinance level for that class of property.
20 (Source: P.A. 88-455; 89-671, eff. 8-14-96.)
21 Section 99. This Act is effective upon becoming law."