SB1736 98TH GENERAL ASSEMBLY

LRB098 10364 HLH 40551 b

98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
SB1736

Introduced 2/15/2013, by Sen. Chapin Rose

SYNOPSIS AS INTRODUCED:

20 ILCS 2505/2505-755 new
35 ILCS 200/16-17 new
35 ILCS 1010/1-105 new

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois, the Property Tax Code, and the Illinois Independent Tax Tribunal Act of 2012. Provides that, if the Department, a board of review, the Property Tax Appeal Board, or the Independent Tax Tribunal fails to reach a decision within 6 months after receiving the taxpayer's timely filed complaint, then the State automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered. Provides that the judgment shall be final and unappealable.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Department of Revenue Law of the Civil Administrative Code of Illinois is amended by adding Section 2505-755 as follows:

(20 ILCS 2505/2505-755 new)

Sec. 2505-755. Department's failure to reach a decision. If the Department fails to reach a decision within 6 months after receiving a taxpayer's timely filed complaint, then the Department automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered. A judgment under this Section in favor of the taxpayer shall be final and unappealable.

Section 10. The Property Tax Code is amended by adding Section 16-17 as follows:

(35 ILCS 200/16-17 new)

Sec. 16-17. Board of review, Property Tax Appeal Board; failure to reach a decision. If a board of review or the Property Tax Appeal Board fails to reach a decision within 6 months after receiving the taxpayer's timely filed complaint, then the State automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered. A judgment under this Section in favor of the taxpayer shall be final and unappealable.

Section 15. The Illinois Independent Tax Tribunal Act of 2012 is amended by adding Section 1-105 as follows:

(35 ILCS 1010/1-105 new)

Sec. 1-105. Failure to reach a decision. Notwithstanding the provisions of Section 1-70 of this Act, if the Tax Tribunal fails to reach a decision within 6 months after receiving the taxpayer's timely filed complaint, then the State automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered. A judgment under this Section in favor of the taxpayer shall be final and unappealable.