Sen. Julie A. Morrison

Filed: 2/28/2017

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 609

2    AMENDMENT NO. ______. Amend Senate Bill 609 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 16-185 as follows:
 
6    (35 ILCS 200/16-185)
7    Sec. 16-185. Decisions. The Board shall make a decision in
8each appeal or case appealed to it, and the decision shall be
9based upon equity and the weight of evidence and not upon
10constructive fraud, and shall be binding upon appellant and
11officials of government. The extension of taxes on any
12assessment so appealed shall not be delayed by any proceeding
13before the Board, and, in case the assessment is altered by the
14Board, any taxes extended upon the unauthorized assessment or
15part thereof shall be abated, or, if already paid, shall be
16refunded with interest as provided in Section 23-20.

 

 

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1    The decision or order of the Property Tax Appeal Board in
2any such appeal, shall, within 10 days thereafter, be certified
3at no charge to the appellant and to the proper authorities,
4including the board of review or board of appeals whose
5decision was appealed, the county clerk who extends taxes upon
6the assessment in question, and the county collector who
7collects property taxes upon such assessment.
8    The final administrative decision of the Property Tax
9Appeal Board shall be deemed served on a party when a copy of
10the decision is: (1) deposited in the United States Mail, in a
11sealed package, with postage prepaid, addressed to that party
12at the address listed for that party in the pleadings; except
13that, if the party is represented by an attorney, the notice
14shall go to the attorney at the address listed in the
15pleadings; or (2) sent electronically to the party at the
16e-mail addresses provided for that party in the pleadings. The
17Property Tax Appeal Board shall allow each party to designate
18one or more individuals to receive electronic correspondence on
19behalf of that party and shall allow each party to change, add,
20or remove designees selected by that party during the course of
21the proceedings. Decisions and all electronic correspondence
22shall be directed to each individual so designated.
23    If the Property Tax Appeal Board renders a decision
24lowering the assessment of a particular parcel after the
25deadline for filing complaints with the board of review or
26board of appeals or after adjournment of the session of the

 

 

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1board of review or board of appeals at which assessments for
2the subsequent year or years of the same general assessment
3period, as provided in Sections 9-215 through 9-225, are being
4considered, the taxpayer may, within 30 days after the date of
5written notice of the Property Tax Appeal Board's decision,
6appeal the assessment for such the subsequent year or years
7directly to the Property Tax Appeal Board.
8    If the Property Tax Appeal Board renders a decision
9lowering the assessment of a particular parcel on which a
10residence occupied by the owner is situated, such reduced
11assessment, subject to equalization, shall remain in effect for
12the remainder of the general assessment period as provided in
13Sections 9-215 through 9-225, unless that parcel is
14subsequently sold in an arm's length transaction establishing a
15fair cash value for the parcel that is different from the fair
16cash value on which the Board's assessment is based, or unless
17the decision of the Property Tax Appeal Board is reversed or
18modified upon review.
19(Source: P.A. 99-626, eff. 7-22-16.)
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.".