Full Text of SB3401 96th General Assembly
SB3401ham001 96TH GENERAL ASSEMBLY
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Revenue & Finance Committee
Filed: 5/4/2010
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LRB096 20230 HLH 41014 a |
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| AMENDMENT TO SENATE BILL 3401
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| AMENDMENT NO. ______. Amend Senate Bill 3401 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 9-260 and 16-95 as follows: | 6 |
| (35 ILCS 200/9-260) | 7 |
| Sec. 9-260. Assessment of omitted property; counties of | 8 |
| 3,000,000 or
more. | 9 |
| (a) After signing the affidavit, the county assessor
shall | 10 |
| have power, when directed by the board of
appeals
(until the | 11 |
| first Monday in December 1998 and the board of review
beginning
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| the first Monday in December 1998 and thereafter), or on his or | 13 |
| her own
initiative, to assess properties which
may have been | 14 |
| omitted from assessments
for the current year or during any | 15 |
| year or years for which the property was
liable to be taxed, | 16 |
| and for which the tax has not been paid, but only on notice
and |
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| an opportunity to be heard in the manner and form required by | 2 |
| law, and
shall enter the assessments upon the assessment books. | 3 |
| No charge for tax of
previous years shall be made against any | 4 |
| property if (a) the property was last
assessed as unimproved, | 5 |
| (b) the owner of such property gave notice of
subsequent | 6 |
| improvements and requested a reassessment as required by | 7 |
| Section
9-180, and (c) reassessment of the property was not | 8 |
| made within the 16 month
period immediately following the | 9 |
| receipt of that notice. | 10 |
| (b) Any taxes based on the omitted assessment of a property | 11 |
| pursuant to
Sections
9-260 through 9-270 and Sections 16-135 | 12 |
| and 16-140 shall be prepared and mailed at the same time as the
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| estimated first
installment property tax bill for the preceding | 14 |
| year (as described in
Section 21-30)
is prepared and mailed. | 15 |
| Any omitted assessment of a property shall be certified to the | 16 |
| board of review. The omitted assessment tax bill
is not due
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| until the date on which the second installment property tax | 18 |
| bill for the
preceding
year becomes due. The omitted assessment | 19 |
| tax bill shall be deemed
delinquent
and shall bear interest | 20 |
| beginning on the day after the due date of the second
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| installment
(as described in Section 21-25). Any taxes for | 22 |
| omitted assessments deemed
delinquent
after the due date of the | 23 |
| second installment tax bill shall bear
interest at the rate of
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| 1.5% per month or portion thereof until paid or forfeited (as | 25 |
| described in
Section 21-25). | 26 |
| (c) The
assessor shall have no power to change the |
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| assessment or alter the
assessment books in any other manner or | 2 |
| for any other purpose so as to
change or affect the taxes in | 3 |
| that year, except as ordered by the board of
appeals (until the | 4 |
| first Monday in December 1998 and the board of review
beginning | 5 |
| the first Monday in December 1998 and thereafter). The county
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| assessor shall make
all changes and corrections ordered by the | 7 |
| board of appeals
(until the first Monday in December 1998 and | 8 |
| the board of review
beginning
the first Monday in December 1998 | 9 |
| and thereafter).
The county assessor may for the purpose
of | 10 |
| revision by the board of appeals
(until the first Monday in | 11 |
| December 1998 and the board of review
beginning
the first | 12 |
| Monday in December 1998 and thereafter)
certify the assessment | 13 |
| books
for any town or taxing district after or when such books | 14 |
| are completed. | 15 |
| (Source: P.A. 93-560, eff. 8-20-03.) | 16 |
| (35 ILCS 200/16-95) | 17 |
| Sec. 16-95. Powers and duties of board of appeals or | 18 |
| review; complaints. In counties with 3,000,000 or more | 19 |
| inhabitants, until the first Monday in
December 1998, the board | 20 |
| of appeals in any year shall, on complaint that any
property is | 21 |
| overassessed or underassessed, or is exempt, review and order | 22 |
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assessment corrected. | 23 |
| Beginning the first Monday in December 1998 and thereafter, | 24 |
| in counties with
3,000,000 or more inhabitants, the board of | 25 |
| review: |
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| (1) shall, on written complaint of any taxpayer or any | 2 |
| taxing district
that has an interest in the assessment that | 3 |
| any property is overassessed,
underassessed, or exempt, | 4 |
| review the assessment and confirm, revise, correct,
alter, | 5 |
| or modify the assessment, as appears to be just; and | 6 |
| (2) may, upon written motion
of any one or more members | 7 |
| of the board that is made on or before the dates
specified | 8 |
| in notices given under Section 16-110 for each township and
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| upon good cause shown, revise, correct, alter, or modify | 10 |
| any assessment
(or part of an assessment) of real property | 11 |
| regardless of whether the
taxpayer or owner of the property | 12 |
| has filed a complaint with the board ; and . | 13 |
| (3) shall, after the effective date of this amendatory | 14 |
| Act of the 96th
General Assembly, review the omitted | 15 |
| assessment of a property certified by
the county assessor | 16 |
| pursuant to Section 9-260 of this Code and confirm, revise,
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| correct, alter, or modify the assessment as appears to be | 18 |
| just. | 19 |
| No assessment may be changed by the board on its own motion | 20 |
| until the
taxpayer in whose name the property is assessed and | 21 |
| the chief county assessment
officer who certified the | 22 |
| assessment have been notified and given an
opportunity to be | 23 |
| heard thereon. All taxing districts shall have an
opportunity | 24 |
| to be heard on the matter. | 25 |
| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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| Section 99. Effective date. This Act takes effect January | 2 |
| 1, 2011.".
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