SB3386 EngrossedLRB097 19770 HLH 65036 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46,
61-47, 1-48, and 1-136 as follows:
 
7    (35 ILCS 200/1-46 new)
8    Sec. 1-46. Electronic. Includes electrical, digital,
9magnetic, optical, electromagnetic, or any other form of
10technology that has capabilities similar to these
11technologies.
 
12    (35 ILCS 200/1-47 new)
13    Sec. 1-47. Electronic record. A record generated,
14communicated, received, or stored by electronic means for use
15in an information system or for transmission from one
16information system to another.
 
17    (35 ILCS 200/1-48 new)
18    Sec. 1-48. Electronic signature. A signature in electronic
19form attached to, or logically associated with, an electronic
20record.
 

 

 

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1    (35 ILCS 200/1-136 new)
2    Sec. 1-136. Signed or signature. Includes any symbol
3executed or adopted, or any security procedure employed or
4adopted, using electronic means or otherwise, by or on behalf
5of a person with the intent to authenticate a record.
 
6    (35 ILCS 200/12-50)
7    Sec. 12-50. Mailed notice to taxpayer after change by board
8of review or board of appeals. If final board of review or
9board of appeals action regarding any property, including
10equalization under Section 16-60 or Section 16-65, results in
11an increased or decreased assessment, in counties with less
12than 3,000,000 inhabitants, the board shall mail a notice to
13the taxpayer, at his or her address as it appears in the
14assessment records, whose property is affected by such action,
15and in the case of a complaint filed with a board of review
16under Section 16-25 or 16-115, to the taxing body filing the
17complaint. In counties with 3,000,000 or more inhabitants, the
18board shall provide notice by mail, or by means of electronic
19record, to the taxpayer whose property is affected by such
20action, at his or her address or e-mail address as it appears
21in the assessment records of a complaint filed with the board,
22and, in the case of a complaint filed with a board of review
23under Section 16-125 or 16-115, to the taxing body filing the
24complaint. A copy shall be given to the assessor or chief
25county assessment officer if his or her assessment was reversed

 

 

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1or modified by the board. Written notice shall also be given to
2any taxpayer who filed a complaint in writing with the board
3and whose assessment was not changed. The notice shall set
4forth the assessed value prior to board action; the assessed
5value after final board action but prior to any equalization;
6and the assessed value as equalized by the board, if the board
7equalizes. This notice shall state that the value as certified
8to the county clerk by the board will be the locally assessed
9value of the property for that year and each succeeding year,
10unless revised in a succeeding year in the manner provided in
11this Code. The written notice shall also set forth specifically
12the facts upon which the board's decision is based. In counties
13with less than 3,000,000 inhabitants, the notice shall also
14contain the following statement: "You may appeal this decision
15to the Property Tax Appeal Board by filing a petition for
16review with the Property Tax Appeal Board within 30 days after
17this notice is mailed to you or your agent, or is personally
18served upon you or your agent". In counties with 3,000,000 or
19more inhabitants, the notice shall also contain the following
20statement: "You may appeal this decision to the Property Tax
21Appeal Board by filing a petition for review with the Property
22Tax Appeal Board within 30 days after the date of this notice
23or within 30 days after the date that the Board of Review
24transmits to the county assessor pursuant to Section 16-125 its
25final action on the township in which your property is located,
26whichever is later". The Board shall publish its transmittal

 

 

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1date of final action on each township in at least one newspaper
2of general circulation in the county. The changes made by this
3amendatory Act of the 91st General Assembly apply to the 1999
4assessment year and thereafter.
5(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
6    (35 ILCS 200/16-115)
7    Sec. 16-115. Filing complaints. In counties with 3,000,000
8or more inhabitants, complaints that any property is
9overassessed or underassessed or is exempt may be made by any
10taxpayer. Complaints that any property is overassessed or
11underassessed or is exempt may be made by a taxing district
12that has an interest in the assessment to a board of review.
13All complaints shall be in writing, identify and describe the
14particular property, otherwise comply with the rules in force,
15be either signed by the complaining party or his or her
16attorney or, if filed electronically, signed with the
17electronic signature of the complaining party or his or her
18attorney, and be filed with the board of appeals (until the
19first Monday in December 1998 and the board of review beginning
20the first Monday in December 1998 and thereafter) in at least
21duplicate. The board shall forward one copy of each complaint
22to the county assessor.
23    Complaints by taxpayers and taxing districts and
24certificates of correction by the county assessor as provided
25in this Code shall be filed with the board according to

 

 

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1townships on or before the dates specified in the notices given
2in Section 16-110.
3(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
48-14-96.)
 
5    (35 ILCS 200/16-125)
6    Sec. 16-125. Hearings. In counties with 3,000,000 or more
7inhabitants, complaints filed with the board of appeals (until
8the first Monday in December 1998 and the board of review
9beginning the first Monday in December 1998 and thereafter)
10shall be classified by townships. All complaints shall be
11docketed numerically, in the order in which they are presented,
12as nearly as possible, in books or computer records kept for
13that purpose, which shall be open to public inspection. The
14complaints shall be considered by townships until they have
15been heard and passed upon by the board. After completing final
16action on all matters in a township, the board shall transmit
17such final actions to the county assessor.
18    A hearing upon any complaint shall not be held until the
19taxpayer affected and the county assessor have each been
20notified and have been given an opportunity to be heard. All
21hearings shall be open to the public and the board shall sit
22together and hear the representations of the interested parties
23or their representatives. An order for a correction of any
24assessment shall not be made unless both commissioners of the
25board, or a majority of the members in the case of a board of

 

 

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1review, concur therein, in which case, an order for correction
2therefor shall be made in open session and entered in the
3records of the board. When an assessment is ordered corrected,
4the board shall transmit a computer printout of the results, or
5make and sign a brief written statement of the reason for the
6change and the manner in which the method used by the assessor
7in making the assessment was erroneous, and shall deliver a
8copy of the statement to the county assessor. Upon request the
9board shall hear any taxpayer in opposition to a proposed
10reduction in any assessment.
11    The board may destroy or otherwise dispose of complaints
12and records pertaining thereto after the lapse of 4 5 years
13from the date of filing.
14(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99;
1592-133, eff. 7-24-01.)