Rep. Sidney H. Mathias

Filed: 5/15/2012

 

 


 

 


 
09700SB3386ham002LRB097 19770 HLH 69478 a

1
AMENDMENT TO SENATE BILL 3386

2    AMENDMENT NO. ______. Amend Senate Bill 3386, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Property Tax Code is amended by changing
6Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46,
71-47, 1-48, and 1-136 as follows:
 
8    (35 ILCS 200/1-46 new)
9    Sec. 1-46. Electronic. Includes electrical, digital,
10magnetic, optical, electromagnetic, or any other form of
11technology that has capabilities similar to these
12technologies.
 
13    (35 ILCS 200/1-47 new)
14    Sec. 1-47. Electronic record. A record generated,
15communicated, received, or stored by electronic means for use

 

 

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1in an information system or for transmission from one
2information system to another.
 
3    (35 ILCS 200/1-48 new)
4    Sec. 1-48. Electronic signature. A signature in electronic
5form attached to, or logically associated with, an electronic
6record.
 
7    (35 ILCS 200/1-136 new)
8    Sec. 1-136. Signed or signature. Includes any symbol
9executed or adopted, or any security procedure employed or
10adopted, using electronic means or otherwise, by or on behalf
11of a person with the intent to authenticate a record.
 
12    (35 ILCS 200/12-50)
13    Sec. 12-50. Mailed notice to taxpayer after change by board
14of review or board of appeals. In counties with less than
153,000,000 inhabitants, if If final board of review or board of
16appeals action regarding any property, including equalization
17under Section 16-60 or Section 16-65, results in an increased
18or decreased assessment, the board shall mail a notice to the
19taxpayer, at his or her address as it appears in the assessment
20records, whose property is affected by such action, at his or
21her address as it appears on the complaint, unless the taxpayer
22has been represented in the appeal by an attorney, in which
23case the notice shall be mailed to the attorney, and in the

 

 

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1case of a complaint filed with a board of review under Section
216-25 or 16-115, the board shall mail a notice to the taxing
3body filing the complaint. In counties with 3,000,000 or more
4inhabitants, the board shall provide notice by mail, or by
5means of electronic record, to the taxpayer whose property is
6affected by such action, at his or her address or e-mail
7address as it appears in the assessment records or a complaint
8filed with the board, unless the taxpayer has been represented
9in the appeal by an attorney, in which case the notice shall be
10mailed or e-mailed to the attorney, and, in the case of a
11complaint filed with a board of review under Section 16-125 or
1216-115, the board shall provide notice to the taxing body
13filing the complaint. A copy shall be given to the assessor or
14chief county assessment officer if his or her assessment was
15reversed or modified by the board. Written notice shall also be
16given to any taxpayer who filed a complaint in writing with the
17board and whose assessment was not changed. The notice shall
18set forth the assessed value prior to board action; the
19assessed value after final board action but prior to any
20equalization; and the assessed value as equalized by the board,
21if the board equalizes. This notice shall state that the value
22as certified to the county clerk by the board will be the
23locally assessed value of the property for that year and each
24succeeding year, unless revised in a succeeding year in the
25manner provided in this Code. The written notice shall also set
26forth specifically the facts upon which the board's decision is

 

 

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1based. In counties with less than 3,000,000 inhabitants, the
2notice shall also contain the following statement: "You may
3appeal this decision to the Property Tax Appeal Board by filing
4a petition for review with the Property Tax Appeal Board within
530 days after this notice is mailed to you or your agent, or is
6personally served upon you or your agent". In counties with
73,000,000 or more inhabitants, the notice shall also contain
8the following statement: "You may appeal this decision to the
9Property Tax Appeal Board by filing a petition for review with
10the Property Tax Appeal Board within 30 days after the date of
11this notice or within 30 days after the date that the Board of
12Review transmits to the county assessor pursuant to Section
1316-125 its final action on the township in which your property
14is located, whichever is later". The Board shall publish its
15transmittal date of final action on each township in at least
16one newspaper of general circulation in the county. The changes
17made by this amendatory Act of the 91st General Assembly apply
18to the 1999 assessment year and thereafter.
19(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
20    (35 ILCS 200/16-115)
21    Sec. 16-115. Filing complaints. In counties with 3,000,000
22or more inhabitants, complaints that any property is
23overassessed or underassessed or is exempt may be made by any
24taxpayer. Complaints that any property is overassessed or
25underassessed or is exempt may be made by a taxing district

 

 

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1that has an interest in the assessment to a board of review.
2All complaints shall be in writing, identify and describe the
3particular property, otherwise comply with the rules in force,
4be either signed by the complaining party or his or her
5attorney or, if filed electronically, signed with the
6electronic signature of the complaining party or his or her
7attorney, and be filed with the board of appeals (until the
8first Monday in December 1998 and the board of review beginning
9the first Monday in December 1998 and thereafter) in at least
10duplicate. The board shall forward one copy of each complaint
11to the county assessor.
12    Complaints by taxpayers and taxing districts and
13certificates of correction by the county assessor as provided
14in this Code shall be filed with the board according to
15townships on or before the dates specified in the notices given
16in Section 16-110.
17(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
188-14-96.)
 
19    (35 ILCS 200/16-125)
20    Sec. 16-125. Hearings. In counties with 3,000,000 or more
21inhabitants, complaints filed with the board of appeals (until
22the first Monday in December 1998 and the board of review
23beginning the first Monday in December 1998 and thereafter)
24shall be classified by townships. All complaints shall be
25docketed numerically, in the order in which they are presented,

 

 

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1as nearly as possible, in books or computer records kept for
2that purpose, which shall be open to public inspection. The
3complaints shall be considered by townships until they have
4been heard and passed upon by the board. After completing final
5action on all matters in a township, the board shall transmit
6such final actions to the county assessor.
7    A hearing upon any complaint shall not be held until the
8taxpayer affected and the county assessor have each been
9notified and have been given an opportunity to be heard. All
10hearings shall be open to the public and the board shall sit
11together and hear the representations of the interested parties
12or their representatives. An order for a correction of any
13assessment shall not be made unless both commissioners of the
14board, or a majority of the members in the case of a board of
15review, concur therein, in which case, an order for correction
16therefor shall be made in open session and entered in the
17records of the board. When an assessment is ordered corrected,
18the board shall transmit a computer printout of the results, or
19make and sign a brief written statement of the reason for the
20change and the manner in which the method used by the assessor
21in making the assessment was erroneous, and shall deliver a
22copy of the statement to the county assessor. Upon request the
23board shall hear any taxpayer in opposition to a proposed
24reduction in any assessment.
25    The board may destroy or otherwise dispose of complaints
26and records pertaining thereto after the lapse of 5 years from

 

 

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1the date of filing.
2(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99;
392-133, eff. 7-24-01.)".