Rep. Sidney H. Mathias

Filed: 4/25/2012

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3386

2    AMENDMENT NO. ______. Amend Senate Bill 3386 by replacing
3everything after the enacting clause with the following:
 
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

 

 

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1information system to another.
 
2    (35 ILCS 200/1-48 new)
3    Sec. 1-48. Electronic signature. A signature in electronic
4form attached to, or logically associated with, an electronic
5record.
 
6    (35 ILCS 200/1-136 new)
7    Sec. 1-136. Signed or signature. Includes any symbol
8executed or adopted, or any security procedure employed or
9adopted, using electronic means or otherwise, by or on behalf
10of a person with the intent to authenticate a record.
 
11    (35 ILCS 200/12-50)
12    Sec. 12-50. Mailed notice to taxpayer after change by board
13of review or board of appeals. If final board of review or
14board of appeals action regarding any property, including
15equalization under Section 16-60 or Section 16-65, results in
16an increased or decreased assessment, in counties with less
17than 3,000,000 inhabitants, the board shall mail a notice to
18the taxpayer, at his or her address as it appears in the
19assessment records, whose property is affected by such action,
20and in the case of a complaint filed with a board of review
21under Section 16-25 or 16-115, to the taxing body filing the
22complaint. In counties with 3,000,000 or more inhabitants, the
23board shall provide notice by mail, or by means of electronic

 

 

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1record, to the taxpayer whose property is affected by such
2action, at his or her address or e-mail address as it appears
3in the assessment records of a complaint filed with the board,
4and, in the case of a complaint filed with a board of review
5under Section 16-125 or 16-115, to the taxing body filing the
6complaint. A copy shall be given to the assessor or chief
7county assessment officer if his or her assessment was reversed
8or modified by the board. Written notice shall also be given to
9any taxpayer who filed a complaint in writing with the board
10and whose assessment was not changed. The notice shall set
11forth the assessed value prior to board action; the assessed
12value after final board action but prior to any equalization;
13and the assessed value as equalized by the board, if the board
14equalizes. This notice shall state that the value as certified
15to the county clerk by the board will be the locally assessed
16value of the property for that year and each succeeding year,
17unless revised in a succeeding year in the manner provided in
18this Code. The written notice shall also set forth specifically
19the facts upon which the board's decision is based. In counties
20with less than 3,000,000 inhabitants, the notice shall also
21contain the following statement: "You may appeal this decision
22to the Property Tax Appeal Board by filing a petition for
23review with the Property Tax Appeal Board within 30 days after
24this notice is mailed to you or your agent, or is personally
25served upon you or your agent". In counties with 3,000,000 or
26more inhabitants, the notice shall also contain the following

 

 

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1statement: "You may appeal this decision to the Property Tax
2Appeal Board by filing a petition for review with the Property
3Tax Appeal Board within 30 days after the date of this notice
4or within 30 days after the date that the Board of Review
5transmits to the county assessor pursuant to Section 16-125 its
6final action on the township in which your property is located,
7whichever is later". The Board shall publish its transmittal
8date of final action on each township in at least one newspaper
9of general circulation in the county. The changes made by this
10amendatory Act of the 91st General Assembly apply to the 1999
11assessment year and thereafter.
12(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
13    (35 ILCS 200/16-115)
14    Sec. 16-115. Filing complaints. In counties with 3,000,000
15or more inhabitants, complaints that any property is
16overassessed or underassessed or is exempt may be made by any
17taxpayer. Complaints that any property is overassessed or
18underassessed or is exempt may be made by a taxing district
19that has an interest in the assessment to a board of review.
20All complaints shall be in writing, identify and describe the
21particular property, otherwise comply with the rules in force,
22be either signed by the complaining party or his or her
23attorney or, if filed electronically, signed with the
24electronic signature of the complaining party or his or her
25attorney, and be filed with the board of appeals (until the

 

 

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1first Monday in December 1998 and the board of review beginning
2the first Monday in December 1998 and thereafter) in at least
3duplicate. The board shall forward one copy of each complaint
4to the county assessor.
5    Complaints by taxpayers and taxing districts and
6certificates of correction by the county assessor as provided
7in this Code shall be filed with the board according to
8townships on or before the dates specified in the notices given
9in Section 16-110.
10(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
118-14-96.)
 
12    (35 ILCS 200/16-125)
13    Sec. 16-125. Hearings. In counties with 3,000,000 or more
14inhabitants, complaints filed with the board of appeals (until
15the first Monday in December 1998 and the board of review
16beginning the first Monday in December 1998 and thereafter)
17shall be classified by townships. All complaints shall be
18docketed numerically, in the order in which they are presented,
19as nearly as possible, in books or computer records kept for
20that purpose, which shall be open to public inspection. The
21complaints shall be considered by townships until they have
22been heard and passed upon by the board. After completing final
23action on all matters in a township, the board shall transmit
24such final actions to the county assessor.
25    A hearing upon any complaint shall not be held until the

 

 

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1taxpayer affected and the county assessor have each been
2notified and have been given an opportunity to be heard. All
3hearings shall be open to the public and the board shall sit
4together and hear the representations of the interested parties
5or their representatives. An order for a correction of any
6assessment shall not be made unless both commissioners of the
7board, or a majority of the members in the case of a board of
8review, concur therein, in which case, an order for correction
9therefor shall be made in open session and entered in the
10records of the board. When an assessment is ordered corrected,
11the board shall transmit a computer printout of the results, or
12make and sign a brief written statement of the reason for the
13change and the manner in which the method used by the assessor
14in making the assessment was erroneous, and shall deliver a
15copy of the statement to the county assessor. Upon request the
16board shall hear any taxpayer in opposition to a proposed
17reduction in any assessment.
18    The board may destroy or otherwise dispose of complaints
19and records pertaining thereto after the lapse of 5 years from
20the date of filing.
21(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99;
2292-133, eff. 7-24-01.)".