[ Home ] [ ILCS ] [ Search ] [ Bottom ]
[ Other General Assemblies ]
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.
[ Top ]