(50 ILCS 45/5)
It is the intent of
the General Assembly that this legislation grant
various rights and protections to taxpayers and tax collectors with
respect to the administration and enforcement of local government
tax laws. The provisions of this Act are
designed to reduce the burden on both taxpayers and tax collectors by
specifically providing that fair and consistent tax processes and
procedures be adopted and disseminated to taxpayers at the local
level while at the same time preserving local government's full
authority to collect taxes lawfully due under their taxing ordinances.
This legislation also provides
taxpayers a minimum level of consistency with regard to the
assessment and collection of local taxes as they do business
in multiple locations within this State.
The General Assembly further finds that tax systems are
largely based on voluntary compliance and self-assessment and
the development of understandable tax laws. Providing clear
tax laws at the local level and providing all necessary due
process rights in the collection and enforcement of local tax
laws will only serve to improve voluntary compliance and
self-assessment of local government taxes.
(Source: P.A. 91-920, eff. 1-1-01.)