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92nd General Assembly

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Public Act 92-0658

HB1918 Enrolled                                LRB9206682SMdv

    AN ACT in relation to taxation.

    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
Sections 8-35 and 15-25 as follows:

    (35 ILCS 200/8-35)
    Sec.  8-35.   Notification  requirements;  procedure   on
protest.
    (a)  Assessments  made by the Department. Upon completion
of its original assessments, the Department shall  publish  a
complete  list  of  the  assessments  in  the State "official
newspaper."  Any  person  feeling  aggrieved  by   any   such
assessment  may, within 10 days of the date of publication of
the list, apply to the Department for a review and correction
of that  assessment.  Upon  review  of  the  assessment,  the
Department shall make any correction as it considers just.
    Notice  of each exemption decision made by the Department
under Sections 15-25, 16-70 or  16-130,  shall  be  given  by
certified mail to the applicant for exemption.
    If  review  of  an  assessment  has  been  made  or if an
exemption decision has  been  made  by  the  Department,  and
notice has been given of the Department's decision, any party
to  the  proceeding  who feels aggrieved by the decision, may
file an application for hearing.  The application shall be in
writing and shall be filed with the Department within 20 days
after notice of the decision  has  been  given  by  certified
mail.   Petitions  for  hearing  shall  state  concisely  the
mistakes  alleged to have been made or the new evidence to be
presented.
    No action for the judicial review of  any  assessment  or
exemption  decision of the Department shall be allowed unless
the party commencing such action has filed an application for
a hearing and the Department has acted upon the application.
    The extension of taxes on  an  assessment  shall  not  be
delayed  by any proceeding under this Section. In cases where
the assessment is revised or the exemption granted, the taxes
extended upon the assessment, or that part of  the  taxes  as
may  be  appropriate,  shall  be  abated or, if already paid,
refunded.
    (b)  Exemption decisions made by the Department.   Notice
of  each  exemption  decision  made  by  the Department under
Section 15-25, 16-70, or 16-130 shall be given  by  certified
mail to the applicant for exemption.
    If  an exemption decision has been made by the Department
and notice has been given of the Department's  decision,  any
party  to  the proceeding who feels aggrieved by the decision
may file an application for hearing.  The  application  shall
be  in  writing and shall be filed with the Department within
60 days after notice  of  the  decision  has  been  given  by
certified  mail.  Petitions for hearing shall state concisely
the mistakes alleged to have been made or the new evidence to
be presented.
    If a petition for hearing is filed, the Department  shall
reconsider  the  exemption decision and shall grant any party
to the proceeding a hearing.  As soon as practical after  the
reconsideration  and  hearing,  the  Department shall issue a
notice of decision by mailing the notice by  certified  mail.
The  notice shall set forth the Department's findings of fact
and the basis of the decision.
    Within 30 days after the mailing of a notice of decision,
any party to the proceeding may  file  with  the  Director  a
written  request for rehearing in such form as the Department
may by rule prescribe, setting forth  the  grounds  on  which
rehearing  is requested.  If rehearing or Departmental review
is granted, as soon  as  practical  after  the  rehearing  or
Departmental review has been held, the Department shall issue
a  revised  decision  to  the  party  or  the  party's  legal
representative  as  a result of the rehearing.  The action of
the Department on a petition for hearing shall  become  final
the  later  of  (i)  30  days  after  issuance of a notice of
decision, if no request for rehearing is made, or (ii)  if  a
timely  request  for  rehearing is made, upon the issuance of
the denial of the request or the  issuance  of  a  notice  of
final decision.
    No  action  for  the  judicial  review  of  any exemption
decision of the Department shall be allowed unless the  party
commencing  the action has filed an application for a hearing
and the Department has acted upon the application.
    The extension of taxes on  an  assessment  shall  not  be
delayed  by any proceeding under this Section.  In cases when
the exemption is granted, in whole  or  in  part,  the  taxes
extended  upon  the  assessment, or that part of the taxes as
may be appropriate, shall be  abated  or,  if  already  paid,
refunded.
(Source: P.A. 84-222; 88-455.)

    (35 ILCS 200/15-25)
    Sec.  15-25.   Removal  of exemptions.  If the Department
determines that any property  has  been  unlawfully  exempted
from  taxation,  or  is  no longer entitled to exemption, the
Department shall, before January 1 of any  year,  direct  the
chief  county  assessment  officer to assess the property and
return it to the assessment rolls  for  the  next  assessment
year.   The  Department  shall give notice of its decision to
the owner of the property by  certified  mail.  The  decision
shall  be  subject  to  review and hearing under with Section
8-35, upon application by the owner filed within 60  10  days
after  the  notice  of  decision  is  mailed.   However,  the
extension  of taxes on the assessment shall not be delayed by
any proceedings under  this  Section.   If  the  property  is
determined   to  be  exempt,  any  taxes  extended  upon  the
assessment shall be abated or, if already paid, be refunded.
(Source: P.A. 82-554; 88-455.)

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
    Passed in the General Assembly May 07, 2002.
    Approved July 16, 2002.
    Effective July 16, 2002.

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