Illinois General Assembly - Full Text of Public Act 096-0522

Public Act 096-0522

HB3664 Enrolled

LRB096 09387 RCE 19544 b

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois,

represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing

Section 14-20 as follows:

(35 ILCS 200/14-20)

Sec. 14-20. Certificate of error; counties of less than

3,000,000.

In any
county with less than 3,000,000 inhabitants,

if, at any time before judgment or
order of sale is entered in

any proceeding to collect or to enjoin the
collection of taxes

based upon any assessment of any property, the chief county

assessment officer discovers an error or mistake in the

assessment (other than
errors of judgment as to the valuation

of the property), he or she shall issue
to the person

erroneously assessed a certificate setting forth the nature of

the error and the cause or causes of the error.
In any county

with less than 3,000,000 inhabitants, if an owner fails to
file

an application for any homestead exemption provided under

Article 15 ~~the Senior Citizens Assessment Freeze Homestead~~

~~Exemption provided in Section 15-172~~ during the previous

assessment year and qualifies
for the exemption, the Chief

County Assessment Officer pursuant to this
Section,
or the

Board of Review pursuant to Section 16-75, shall issue a


`certificate of error setting forth the correct taxable`
`valuation of the property. The certificate, when properly`
`endorsed by the majority of the board of review, showing their`
`concurrence, and not otherwise, may be used in evidence in any`
`court of competent jurisdiction, and when so introduced in`
`evidence, shall become a part of the court record and shall not`
`be removed from the files except on an order of the court.`
`(Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)`
`Section 99.` `Effective date.` `This Act takes effect upon`
`becoming law.`

Effective Date: 8/14/2009