| ||||
| Public Act 100-0216 | ||||
| ||||
| ||||
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 16-185 as follows:
| ||||
(35 ILCS 200/16-185)
| ||||
Sec. 16-185. Decisions. The Board shall make a decision in | ||||
each appeal or
case appealed to it, and the decision shall be | ||||
based upon equity and the weight
of evidence and not upon | ||||
constructive fraud, and shall be binding upon
appellant and | ||||
officials of government. The extension of taxes on any
| ||||
assessment so appealed shall not be delayed by any proceeding | ||||
before the Board,
and, in case the assessment is altered by the | ||||
Board, any taxes extended upon
the unauthorized assessment or | ||||
part thereof shall be abated, or, if already
paid, shall be | ||||
refunded with interest as provided in Section 23-20.
| ||||
The decision or order of the Property Tax Appeal Board in | ||||
any such
appeal, shall, within 10 days thereafter, be certified | ||||
at no charge to
the appellant and to the proper authorities, | ||||
including the board of
review or board of appeals whose | ||||
decision was appealed, the county clerk
who extends taxes
upon | ||||
the assessment in question, and the county collector who | ||||
collects
property taxes upon such assessment. | ||||
The final administrative decision of the Property Tax | ||
Appeal Board shall be deemed served on a party when a copy of | ||
the decision is: (1) deposited in the United States Mail, in a | ||
sealed package, with postage prepaid, addressed to that party | ||
at the address listed for that party in the pleadings; except | ||
that, if the party is represented by an attorney, the notice | ||
shall go to the attorney at the address listed in the | ||
pleadings; or (2) sent electronically to the party at the | ||
e-mail addresses provided for that party in the pleadings. The | ||
Property Tax Appeal Board shall allow each party to designate | ||
one or more individuals to receive electronic correspondence on | ||
behalf of that party and shall allow each party to change, add, | ||
or remove designees selected by that party during the course of | ||
the proceedings. Decisions and all electronic correspondence | ||
shall be directed to each individual so designated.
| ||
If the Property Tax Appeal Board renders a decision | ||
lowering the
assessment of a particular parcel after the | ||
deadline for filing complaints
with the board of review or | ||
board of appeals or after adjournment of the
session of
the | ||
board of review or board of appeals at which assessments for | ||
the
subsequent year or years of the same general assessment | ||
period, as provided in Sections 9-215 through 9-225, are
being | ||
considered, the taxpayer may, within 30 days after the date of
| ||
written notice of the Property Tax Appeal Board's decision, | ||
appeal the
assessment for such the subsequent year or years | ||
directly to the Property Tax
Appeal Board.
| ||
If the Property Tax Appeal Board renders a decision | ||
lowering the
assessment of a particular parcel on which a | ||
residence
occupied by the
owner is situated, such reduced | ||
assessment, subject to equalization, shall
remain in effect for | ||
the remainder of the general assessment period as provided
in | ||
Sections 9-215 through 9-225, unless that parcel is | ||
subsequently sold in
an arm's length transaction establishing a | ||
fair cash value for the parcel that
is different from the fair | ||
cash value on which the Board's assessment is
based, or unless | ||
the decision of the Property Tax Appeal Board is reversed
or | ||
modified upon review.
| ||
(Source: P.A. 99-626, eff. 7-22-16.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||