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90_HB0572enr 30 ILCS 805/8.21 new 35 ILCS 200/14-15 Amends the Property Tax Code. Provides that certificates of error allowing homestead exemptions for the Senior Citizens Tax Freeze Homestead Exemption not previously allowed shall be given effect by the county treasurer and the treasurer shall issue refunds to the taxpayer upon receipt of a certificate from the county assessor. Allows the county treasurer to mark the tax books to reflect the issuance of a homestead certificate of error issued to and including 3 years after the date on which the annual judgment and order of sale for that tax year was first entered (now 2 years after the first day of January of the year after the year for which the homestead exemption should have been allowed). States that the time limitation for certificates of error shall not apply to certificates correcting an assessment to $1 on a parcel that a subdivision or planned development has acquired by adverse possession if (i) during the tax year for which the certificate is executed the subdivision or development used the parcel as common area and (ii) the application for the certificate is made before December 31, 1997. Amends the State Mandates Act. Requires implementation without reimbursement. Effective immediately. LRB9001143KDks HB0572 Enrolled LRB9001143KDks 1 AN ACT in relation to taxes, amending named Acts. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The State Mandates Act is amended by adding 5 Section 8.21 as follows: 6 (30 ILCS 805/8.21 new) 7 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6 8 and 8 of this Act, no reimbursement by the State is required 9 for the implementation of any mandate created by this 10 amendatory Act of 1997. 11 Section 10. The Property Tax Code is amended by changing 12 Section 14-15 as follows: 13 (35 ILCS 200/14-15) 14 Sec. 14-15. Certificate of error; counties of 3,000,000 15 or more. 16 (a) In counties with 3,000,000 or more inhabitants, if, 17 at any time before judgment is rendered in any proceeding to 18 collect or to enjoin the collection of taxes based upon any 19 assessment of any property belonging to any taxpayer, the 20 county assessor discovers an error or mistake in the 21 assessment, the assessor shall execute a certificate setting 22 forth the nature and cause of the error. The certificate when 23 endorsed by the county assessor, or when endorsed by the 24 county assessor and board of appeals (until the first Monday 25 in December 1998 and the board of review beginning the first 26 Monday in December 1998 and thereafter) where the certificate 27 is executed for any assessment which was the subject of a 28 complaint filed in the board of appeals (until the first 29 Monday in December 1998 and the board of review beginning the HB0572 Enrolled -2- LRB9001143KDks 1 first Monday in December 1998 and thereafter) for the tax 2 year for which the certificate is issued, may be received in 3 evidence in any court of competent jurisdiction. When so 4 introduced in evidence such certificate shall become a part 5 of the court records, and shall not be removed from the files 6 except upon the order of the court. 7 A certificate executed under this Section may be issued 8 to the person erroneously assessed. A certificate executed 9 under this Section or a list of the parcels for which 10 certificates have been issued may be presented by the 11 assessor to the court as an objection in the application for 12 judgment and order of sale for the year in relation to which 13 the certificate is made. The State's Attorney of the county 14 in which the property is situated shall mail a copy of any 15 final judgment entered by the court regarding the certificate 16 to the taxpayer of record for the year in question. 17 Any unpaid taxes after the entry of the final judgment by 18 the court on certificates issued under this Section may be 19 included in a special tax sale, provided that an 20 advertisement is published and a notice is mailed to the 21 person in whose name the taxes were last assessed, in a form 22 and manner substantially similar to the advertisement and 23 notice required under Sections 21-110 and 21-135. The 24 advertisement and sale shall be subject to all provisions of 25 law regulating the annual advertisement and sale of 26 delinquent property, to the extent that those provisions may 27 be made applicable. 28 A certificate of error executed under this Section 29 allowing homestead exemptions under Sections 15-170, 15-172, 30 and 15-175 of this Act (formerly Sections 19.23-1 and 31 19.23-1a of the Revenue Act of 1939) not previously allowed 32 shall be given effect by the county treasurer, who shall mark 33 the tax books and, upon receipt of the following certificate 34 from the county assessor, shall issue refunds to the taxpayer HB0572 Enrolled -3- LRB9001143KDks 1 accordingly: 2 "CERTIFICATION 3 I, .................., county assessor, hereby certify 4 that the Certificates of Error set out on the attached 5 list have been duly issued to allow homestead exemptions 6 pursuant to Sections 15-170, 15-172, and 15-175 of the 7 Property Tax Code (formerly Sections 19.23-1 and 19.23-1a 8 of the Revenue Act of 1939) which should have been 9 previously allowed; and that a certified copy of the 10 attached list and this certification have been served 11 upon the county State's Attorney." 12 The county treasurer has the power to mark the tax books 13 to reflect the issuance of homestead certificates of error 14 issued to and including 3 years after the date on which the 15 annual judgment and order of sale for that tax year was first 16 entered
from and including the due date of the tax bill for17 the year for which the homestead exemption should have been18 allowed until 2 years after the first day of January of the19 year after the year for which the homestead exemption should20 have been allowed. The county treasurer has the power to 21 issue refunds to the taxpayer as set forth above from and22 including the first day of January of the year after the year23 for which the homestead exemption should have been allowed24 until all refunds authorized by this Section have been 25 completed. 26 The county treasurer has no power to issue refunds to the 27 taxpayer as set forth above unless the Certification set out 28 in this Section has been served upon the county State's 29 Attorney. 30 (b) Nothing in subsection (a) of this Section shall be 31 construed to prohibit the execution, endorsement, issuance, 32 and adjudication of a certificate of error if (i) the annual 33 judgment and order of sale for the tax year in question is HB0572 Enrolled -4- LRB9001143KDks 1 reopened for further proceedings upon consent of the county 2 collector and county assessor, represented by the State's 3 Attorney, and (ii) a new final judgment is subsequently 4 entered pursuant to the certificate. This subsection (b) 5 shall be construed as declarative of existing law and not as 6 a new enactment. 7 (c) No certificate of error, other than a certificate to 8 establish an exemption under Section 14-25, shall be executed 9 for any tax year more than 3 years after the date on which 10 the annual judgment and order of sale for that tax year was 11 first entered. 12 (d) The time limitation of subsection (c) shall not 13 apply to a certificate of error correcting an assessment to 14 $1, under Section 10-35, on a parcel that a subdivision or 15 planned development has acquired by adverse possession, if 16 during the tax year for which the certificate is executed the 17 subdivision or planned development used the parcel as common 18 area, as defined in Section 10-35, and if application for the 19 certificate of error is made prior to December 1, 1997. 20 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670, 21 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.) 22 Section 99. Effective date. This Act takes effect upon 23 becoming law.
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