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91_SB1645enr SB1645 Enrolled LRB9111535SMmb 1 AN ACT to amend the Property Tax Code by changing Section 2 12-55. 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 12-55 as follows: 7 (35 ILCS 200/12-55) 8 Sec. 12-55. Notice requirement if assessment is 9 increased; counties of 3,000,000 or more. 10 (a) In counties with 3,000,000 or more inhabitants, a 11 revision by the county assessor, except where such revision 12 is made on complaint of the owner, shall not increase an 13 assessment without notice to the person to whom the most 14 recent tax bill was mailed and an opportunity to be heard 15 before the assessment is verified. When a notice is mailed by 16 the county assessor to the address of a mortgagee, the 17 mortgagee, within 7 business days after the mortgagee 18 receives the notice, shall forward a copy of the notice to 19 each mortgagor of the property referred to in the notice at 20 the last known address of each mortgagor as shown on the 21 records of the mortgagee. There shall be no liability for 22 the failure of the mortgagee to forward the notice to each 23 mortgagor. The assessor may provide for the filing of 24 complaints and make revisions at times other than those dates 25 published under Section 14-35. When the county assessor has 26 completed the revision and correction and entered the changes 27 and revision in the assessment books, an affidavit shall be 28 attached to the assessment books in the form required by law, 29 signed by the county assessor. 30 (b) In counties with 3,000,000 or more inhabitants, for 31 parcels, other than parcels in the class that includes the SB1645 Enrolled -2- LRB9111535SMmb 1 majority of the single-family residential parcels under a 2 county ordinance adopted in accordance with Section 4 of 3 Article IX of the Illinois Constitution, located in the 4 assessment district for which the current assessment year is 5 a general assessment year, within 30 days after sending the 6 required notices under this Section, the county assessor 7 shall file with the board of appeals (until the first Monday 8 in December 1998, and the board of review beginning the first 9 Monday in December 1998 and thereafter) a list of the parcels 10 for which the notices under this Section were sent, showing 11 the following information for each such parcel: the parcel 12 index number, the township in which the parcel is located, 13 the class for the current year, the previous year's final 14 total assessed value, the total assessed value proposed by 15 the county assessor, and the name of the person to whom the 16 notice required under this Section was sent. The list shall 17 be available for public inspection at the office of the board 18 during the regular office hours of the board. The list shall 19 be retained by the board for at least 10 years after the date 20 it is initially filed by the county assessor. 21 (c) The provisions of subsection (b) of this Section 22 shall be applicable beginning with the assessment for the 23 1997 tax year. 24 (Source: P.A. 90-4, eff. 3-7-97.) 25 Section 99. Effective date. This Act takes effect upon 26 becoming law.