SB3386 EnrolledLRB097 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. In counties with less than
93,000,000 inhabitants, if If final board of review or board of
10appeals action regarding any property, including equalization
11under Section 16-60 or Section 16-65, results in an increased
12or decreased assessment, the board shall mail a notice to the
13taxpayer, at his or her address as it appears in the assessment
14records, whose property is affected by such action, at his or
15her address as it appears on the complaint, unless the taxpayer
16has been represented in the appeal by an attorney, in which
17case the notice shall be mailed to the attorney, and in the
18case of a complaint filed with a board of review under Section
1916-25 or 16-115, the board shall mail a notice to the taxing
20body filing the complaint. In counties with 3,000,000 or more
21inhabitants, the board shall provide notice by mail, or by
22means of electronic record, to the taxpayer whose property is
23affected by such action, at his or her address or e-mail
24address as it appears in the assessment records or a complaint
25filed with the board, unless the taxpayer has been represented

 

 

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1in the appeal by an attorney, in which case the notice shall be
2mailed or e-mailed to the attorney, and, in the case of a
3complaint filed with a board of review under Section 16-125 or
416-115, the board shall provide notice to the taxing body
5filing the complaint. A copy shall be given to the assessor or
6chief county assessment officer if his or her assessment was
7reversed or modified by the board. Written notice shall also be
8given to any taxpayer who filed a complaint in writing with the
9board and whose assessment was not changed. The notice shall
10set forth the assessed value prior to board action; the
11assessed value after final board action but prior to any
12equalization; and the assessed value as equalized by the board,
13if the board equalizes. This notice shall state that the value
14as certified to the county clerk by the board will be the
15locally assessed value of the property for that year and each
16succeeding year, unless revised in a succeeding year in the
17manner provided in this Code. The written notice shall also set
18forth specifically the facts upon which the board's decision is
19based. In counties with less than 3,000,000 inhabitants, the
20notice shall also contain the following statement: "You may
21appeal this decision to the Property Tax Appeal Board by filing
22a petition for review with the Property Tax Appeal Board within
2330 days after this notice is mailed to you or your agent, or is
24personally served upon you or your agent". In counties with
253,000,000 or more inhabitants, the notice shall also contain
26the following statement: "You may appeal this decision to the

 

 

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1Property Tax Appeal Board by filing a petition for review with
2the Property Tax Appeal Board within 30 days after the date of
3this notice or within 30 days after the date that the Board of
4Review transmits to the county assessor pursuant to Section
516-125 its final action on the township in which your property
6is located, whichever is later". The Board shall publish its
7transmittal date of final action on each township in at least
8one newspaper of general circulation in the county. The changes
9made by this amendatory Act of the 91st General Assembly apply
10to the 1999 assessment year and thereafter.
11(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
12    (35 ILCS 200/16-115)
13    Sec. 16-115. Filing complaints. In counties with 3,000,000
14or more inhabitants, complaints that any property is
15overassessed or underassessed or is exempt may be made by any
16taxpayer. Complaints that any property is overassessed or
17underassessed or is exempt may be made by a taxing district
18that has an interest in the assessment to a board of review.
19All complaints shall be in writing, identify and describe the
20particular property, otherwise comply with the rules in force,
21be either signed by the complaining party or his or her
22attorney or, if filed electronically, signed with the
23electronic signature of the complaining party or his or her
24attorney, and be filed with the board of appeals (until the
25first Monday in December 1998 and the board of review beginning

 

 

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1the first Monday in December 1998 and thereafter) in at least
2duplicate. The board shall forward one copy of each complaint
3to the county assessor.
4    Complaints by taxpayers and taxing districts and
5certificates of correction by the county assessor as provided
6in this Code shall be filed with the board according to
7townships on or before the dates specified in the notices given
8in Section 16-110.
9(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
108-14-96.)
 
11    (35 ILCS 200/16-125)
12    Sec. 16-125. Hearings. In counties with 3,000,000 or more
13inhabitants, complaints filed with the board of appeals (until
14the first Monday in December 1998 and the board of review
15beginning the first Monday in December 1998 and thereafter)
16shall be classified by townships. All complaints shall be
17docketed numerically, in the order in which they are presented,
18as nearly as possible, in books or computer records kept for
19that purpose, which shall be open to public inspection. The
20complaints shall be considered by townships until they have
21been heard and passed upon by the board. After completing final
22action on all matters in a township, the board shall transmit
23such final actions to the county assessor.
24    A hearing upon any complaint shall not be held until the
25taxpayer affected and the county assessor have each been

 

 

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1notified and have been given an opportunity to be heard. All
2hearings shall be open to the public and the board shall sit
3together and hear the representations of the interested parties
4or their representatives. An order for a correction of any
5assessment shall not be made unless both commissioners of the
6board, or a majority of the members in the case of a board of
7review, concur therein, in which case, an order for correction
8therefor shall be made in open session and entered in the
9records of the board. When an assessment is ordered corrected,
10the board shall transmit a computer printout of the results, or
11make and sign a brief written statement of the reason for the
12change and the manner in which the method used by the assessor
13in making the assessment was erroneous, and shall deliver a
14copy of the statement to the county assessor. Upon request the
15board shall hear any taxpayer in opposition to a proposed
16reduction in any assessment.
17    The board may destroy or otherwise dispose of complaints
18and records pertaining thereto after the lapse of 5 years from
19the date of filing.
20(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99;
2192-133, eff. 7-24-01.)