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Sen. Iris Y. Martinez
Filed: 4/11/2005
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| AMENDMENT TO SENATE BILL 177
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| AMENDMENT NO. ______. Amend Senate Bill 177 by replacing |
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| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing |
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| Section 12-55 as follows:
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| (35 ILCS 200/12-55)
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| Sec. 12-55. Notice requirement if assessment is increased; |
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| counties of
3,000,000 or more.
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| (a) In counties with 3,000,000 or more inhabitants, a
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| revision
by the county assessor, except where such revision is |
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| made on complaint of the
owner, shall not increase an |
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| assessment without notice to the person to whom
the most recent |
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| tax bill was mailed and an opportunity to be heard before the
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| assessment is verified. If the revision by the county
assessor |
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| causes a change in all assessments for a class of property, as |
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| provided in Section 9-150, in any township or assessment |
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| district due to the application of a factor, then the notice |
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| under this Section must include a general statement stating |
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| that all assessments in that class located in that township or |
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| assessment district have been changed because of an application |
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| of a factor and must state the factor.
When a notice is mailed |
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| by
the county assessor to the address of a
mortgagee,
the |
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| mortgagee, within 7 business days after the mortgagee receives
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| the notice, shall forward a copy of the notice to each |
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| mortgagor of the
property
referred to in the notice
at the last |
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| known address of each mortgagor as shown on the records of the
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| mortgagee. There shall be no liability for the failure of the |
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| mortgagee to
forward the notice to each mortgagor.
The assessor |
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| may provide for
the filing of complaints
and make revisions at |
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| times other than those dates published under Section
14-35. |
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| When the county assessor has completed the revision and |
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| correction and
entered the changes and revision in the |
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| assessment books, an affidavit shall be
attached to the |
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| assessment books in the form required by law, signed by the
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| county assessor.
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| (b) In counties with 3,000,000 or more inhabitants, for |
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| parcels, other
than parcels in the class that includes the |
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| majority of the single-family
residential parcels under a |
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| county ordinance adopted in accordance with Section
4 of |
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| Article IX of the Illinois Constitution, located in the |
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| assessment
district for which the current assessment year is a |
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| general assessment year,
within 30 days after sending the |
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| required notices under this Section, the
county assessor shall |
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| file with the board of appeals (until the first Monday in
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| December 1998, and the board of review beginning the first |
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| Monday in December
1998 and thereafter) a list of the parcels |
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| for which the notices under this
Section were sent, showing the |
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| following information for each such parcel: the
parcel index |
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| number, the township in which the parcel is located, the class |
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| for
the current year, the previous year's final total assessed |
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| value, the total
assessed value proposed by the county |
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| assessor, and the name of the person to
whom the notice |
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| required under this Section was sent. The list shall be
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| available for public inspection at the office of the board |
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| during the regular
office hours of the board. The list shall be |
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| retained by the board for at
least 10 years after the date it |
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| is initially filed by the county assessor.
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| (c) The provisions of subsection (b) of this Section shall |