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| [ Introduced ] | [ Engrossed ] | [ House Amendment 001 ] |
91_SB1144enr SB1144 Enrolled LRB9106152PTpk 1 AN ACT to amend the Property Tax Code by changing Section 2 14-15. 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 14-15 as follows: 7 (35 ILCS 200/14-15) 8 Sec. 14-15. Certificate of error; counties of 3,000,000 9 or more. 10 (a) In counties with 3,000,000 or more inhabitants, if, 11 after the assessment is certified pursuant to Section 16-150, 12 but subject to the limitations of subsection (c) of this 13 Section, the county assessor discovers an error or mistake in 14 the assessment, the assessor shall execute a certificate 15 setting forth the nature and cause of the error. The 16 certificate when endorsed by the county assessor, or when 17 endorsed by the county assessor and board of appeals (until 18 the first Monday in December 1998 and the board of review 19 beginning the first Monday in December 1998 and thereafter) 20 where the certificate is executed for any assessment which 21 was the subject of a complaint filed in the board of appeals 22 (until the first Monday in December 1998 and the board of 23 review beginning the first Monday in December 1998 and 24 thereafter) for the tax year for which the certificate is 25 issued, may, either be certified according to the procedure 26 authorized by this Section or be presented and received in 27 evidence in any court of competent jurisdiction. 28 Certification is authorized, at the discretion of the county 29 assessor, for: (1) certificates of error allowing homestead 30 exemptions pursuant to Sections 15-170, 15-172, and 15-175; 31 (2) certificates of error on residential property of 6 units SB1144 Enrolled -2- LRB9106152PTpk 1 or less; (3) certificates of error allowing exemption of the 2 property pursuant to Section 14-25; and (4) other 3 certificates of error reducing assessed value by less than 4 $100,000. Any certificate of error not certified shall be 5 presented to the court. The county assessor shall develop 6 reasonable procedures for the filing and processing of 7 certificates of error. Prior to the certification or 8 presentation to the court, the county assessor or his or her 9 designee shall execute and include in the certificate of 10 error a statement attesting that all procedural requirements 11 pertaining to the issuance of the certificate of error have 12 been met and that in fact an error exists. When so introduced 13 in evidence such certificate shall become a part of the court 14 records, and shall not be removed from the files except upon 15 the order of the court. 16 Certificates of error that will be presented to the court 17 shall be filed as an objection in the application for 18 judgment and order of sale for the year in relation to which 19 the certificate is made or as an amendment to the objection 20 under subsection (b). Certificates of error that are to be 21 certified according to the procedure authorized by this 22 Section need not be presented to the court as an objection or 23 an amendment under subsection (b). The State's Attorney of 24 the county in which the property is situated shall mail a 25 copy of any final judgment entered by the court regarding any 26 certificate of error to the taxpayer of record for the year 27 in question. 28 Any unpaid taxes after the entry of the final judgment by 29 the court or certification on certificates issued under this 30 Section may be included in a special tax sale, provided that 31 an advertisement is published and a notice is mailed to the 32 person in whose name the taxes were last assessed, in a form 33 and manner substantially similar to the advertisement and 34 notice required under Sections 21-110 and 21-135. The SB1144 Enrolled -3- LRB9106152PTpk 1 advertisement and sale shall be subject to all provisions of 2 law regulating the annual advertisement and sale of 3 delinquent property, to the extent that those provisions may 4 be made applicable. 5 A certificate of error certified under this Section shall 6 be given effect by the county treasurer, who shall mark the 7 tax books and, upon receipt of one of the following 8 certificates from the county assessor or the county assessor 9 and the board of review where the board of review is required 10 to endorse the certificate of error, shall issue refunds to 11 the taxpayer accordingly: 12 "CERTIFICATION 13 I, .................., county assessor, hereby certify 14 that the Certificates of Error set out on the attached 15 list have been duly issued to correct an error or mistake 16 in the assessment." 17 "CERTIFICATION 18 I, .................., county assessor, and we, 19 ........................................................, 20 members of the board of review, hereby certify that the 21 Certificates of Error set out on the attached list have 22 been duly issued to correct an error or mistake in the 23 assessment and that any certificates of error required to 24 be endorsed by the board of review have been so 25 endorsed." 26 The county treasurer has the power to mark the tax books 27 to reflect the issuance of certificates of error certified 28 according to the procedure authorized in this Section for 29 certificates of error issued under Section 14-25 or 30 certificates of error issued to and including 3 years after 31 the date on which the annual judgment and order of sale for 32 that tax year was first entered. The county treasurer has 33 the power to issue refunds to the taxpayer as set forth above SB1144 Enrolled -4- LRB9106152PTpk 1 until all refunds authorized by this Section have been 2 completed. 3 To the extent that the certificate of error obviates the 4 liability for nonpayment of taxes, certification of a 5 certificate of error according to the procedure authorized in 6 this Section shall operate to vacate any judgment or 7 forfeiture as to that year's taxes, and the warrant books and 8 judgment books shall be marked to reflect that the judgment 9 or forfeiture has been vacated. 10 (b) Nothing in subsection (a) of this Section shall be 11 construed to prohibit the execution, endorsement, issuance, 12 and adjudication of a certificate of error if (i) the annual 13 judgment and order of sale for the tax year in question is 14 reopened for further proceedings upon consent of the county 15 collector and county assessor, represented by the State's 16 Attorney, and (ii) a new final judgment is subsequently 17 entered pursuant to the certificate. This subsection (b) 18 shall be construed as declarative of existing law and not as 19 a new enactment. 20 (c) No certificate of error, other than a certificate to 21 establish an exemption under Section 14-25, shall be executed 22 for any tax year more than 3 years after the date on which 23 the annual judgment and order of sale for that tax year was 24 first entered, except that during calendar years 1999 and 25 2000 a certificate of error may be executed for any tax year, 26 provided that the error or mistake in the assessment was 27 discovered no more than 3 years after the date on which the 28 annual judgment and order of sale for that tax year was first 29 entered. 30 (d) The time limitation of subsection (c) shall not 31 apply to a certificate of error correcting an assessment to 32 $1, under Section 10-35, on a parcel that a subdivision or 33 planned development has acquired by adverse possession, if 34 during the tax year for which the certificate is executed the SB1144 Enrolled -5- LRB9106152PTpk 1 subdivision or planned development used the parcel as common 2 area, as defined in Section 10-35, and if application for the 3 certificate of error is made prior to December 1, 1997. 4 (e) The changes made by this amendatory Act of the 91st 5 General Assembly apply to certificates of error issued 6 before, on, and after the effective date of this amendatory 7 Act of the 91st General Assembly. 8 (Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, 9 eff. 7-30-98; 91-393, eff. 7-30-99.) 10 Section 99. Effective date. This Act takes effect upon 11 becoming law.