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90_SB1223enr 35 ILCS 200/23-25 Amends the Property Tax Code. Provides that the provisions limiting the filing of tax objections shall not apply to court proceedings to establish an exemption for any specific assessment year, provided that the plaintiff or its predecessor in interest in the property has established an exemption for any subsequent or prior assessment year on grounds comparable to those alleged in the court proceedings. Exempts provisions from the State Mandates Act. Effective immediately. LRB9007677KDks SB1223 Enrolled LRB9007677KDks 1 AN ACT to amend the Property Tax Code by changing Section 2 23-25. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Property Tax Code is amended by changing 6 Section 23-25 as follows: 7 (35 ILCS 200/23-25) 8 Sec. 23-25. Tax exempt property; restriction on judicial 9 determinations
tax objections. 10 (a) No taxpayer may file an objection as provided in 11 Section 21-175 or Section 23-10 on the grounds that the 12 property is exempt from taxation, or otherwise seek a 13 judicial determination as to tax exempt status, except as 14 provided in Section 8-40 and except as otherwise provided in 15 this Section and Section 14-25 and Section 21-175. 16 (b) Nothing in this Section shall affect the right of a 17 governmental agency to seek a judicial determination as to 18 the exempt status of property for those years during which 19 eminent domain proceedings were pending before a court, once 20 a certificate of exemption for the property is obtained by 21 the governmental agency under Section 8-35 or Section 8-40. 22 (c) This Section shall not apply to exemptions granted 23 under Sections 15-165 through 15-180. 24 (d) The limitation in this Section shall not apply to 25 court proceedings relating to an exemption for the 1985 26 assessment year and preceding assessment years. However, an 27 order entered in any such proceeding shall not preclude the 28 necessity of applying for an exemption for 1986 or later 29 assessment years in the manner provided by Section 16-70 or 30 16-130. 31 (e) The limitation in this Section shall not apply to SB1223 Enrolled -2- LRB9007677KDks 1 court proceedings to establish an exemption for any specific 2 assessment year, provided that the plaintiff or its 3 predecessor in interest in the property has established an 4 exemption for any subsequent or prior assessment year on 5 grounds comparable to those alleged in the court proceedings. 6 For purposes of this subsection, the exemption for a 7 subsequent or prior year must have been determined under 8 Section 8-35 or a prior similar law by the Department or a 9 predecessor agency, or under Section 8-40. Court proceedings 10 permitted by this subsection may be initiated while 11 proceedings for the subsequent or prior year under Section 12 16-70, 16-130, 8-35, or 8-40 are still pending, but judgment 13 shall not be entered until the proceedings under Section 8-35 14 or 8-40 have terminated. 15 (Source: P.A. 88-455; 89-126, eff. 7-11-95.) 16 Section 10. The State Mandates Act is amended by adding 17 Section 8.21 as follows: 18 (30 ILCS 805/8.21 new) 19 Sec. 8.21. Exempt mandate. Notwithstanding Sections 6 20 and 8 of this Act, no reimbursement by the State is required 21 for the implementation of any mandate created by this 22 amendatory Act of 1997. 23 Section 99. Effective date. This Act takes effect upon 24 becoming law.
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