O'MALLEY-BERMAN-MAHAR-DUDYCZ-RADOGNO, SULLIVAN, PARKER AND JONES,W. (BIGGINS-CURRIE-MEYER-GILES-SCHOENBERG) 35 ILCS 200/5-5 35 ILCS 200/12-50 35 ILCS 200/14-15 35 ILCS 200/16-95 35 ILCS 200/16-125 35 ILCS 200/16-160 Amends the Property Tax Code. States that the board of review succeeds to the powers and duties of the board of appeals. Provides that in counties with 3,000,000 or more inhabitants, the notice of a changed assessment value shall also notify the taxpayer that the decision may be appealed within 30 days after receiving the notice or within 30 days after the date that the board transmits its final action on the township to the county assessor. Provides that a certificate of error may, at the discretion of the county assessor, be presented and received in evidence in any court of competent jurisdiction. Deletes the provision providing that a certificate issued under this provision may be issued to the person erroneously assessed. Provides that certificates presented to the court shall (now, may) be filed as an objection in the application for judgment and order of sale for the year or as an amendment to the objection. Provides that certificates of error certified under this provision need not be presented to the court as an objection or an amendment to the application for judgment and order of sale. Deletes the provisions mandating service of the certification upon the State's Attorney and conditioning the county treasurer's power to issue refunds upon that service upon the State's Attorney. Provides that an assessment may not be changed by the board until the taxpayer and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard. Deletes the provisions requiring that notice be given to the person affected before an assessment is increased and requiring notice to be given to the assessor before an assessment is reduced. Makes other changes. Effective immediately. SENATE AMENDMENT NO. 1. Adds reference to: 35 ILCS 200/20-178 new Deletes everything. Reinserts the provisions of the bill. Provides that the assessor shall develop reasonable procedures for the filing and processing of certificates of error. Provides that the assessor or a designee shall include with the certificate a statement attesting that all requirements have been met and that an error exists. Mandates that the assessor present all certificates of error to the board of review. Allows the board to review a certificate upon the motion of one of the members regardless of whether the taxpayer has filed a complaint. Provides that when the county collector makes a refund for a certified or adjudicated certificate of error, the collector shall pay the taxpayer an additional .5% interest per month. Effective immediately. SENATE AMENDMENT NO. 2. Deletes the amendatory provision allowing a board of review to review a certificate of error upon the motion of a member regardless of whether the taxpayer has filed a complaint. Provides that the certificate of error may be certified for errors allowing exemptions, errors on residential property of 6 units or less, and errors reducing assessed value by less than $100,000. Provides that uncertified certificates must be presented to the court. Provides that if a certificate obviates tax liability, then the warrant and judgment books must be adjusted to reflect the certificate. 99-01-27 S FIRST READING 99-01-27 S REFERRED TO SENATE RULES COMMITTEE RULES 99-01-27 S ASSIGNED TO COMMITTEE REVENUE 99-02-18 S POSTPONED 99-02-26 S POSTPONED 99-03-04 S ADDED AS A CHIEF CO-SPONSOR BERMAN 99-03-11 S POSTPONED 99-03-18 S AMENDMENT NO. 01-REVENUE S 99-03-18 S ADOPTED 99-03-18 S DO PASS AS AMENDED 010-000-000 SREV 99-03-18 S PLACED ON CALENDAR ORDER OF 2ND READING 99-03-19 99-03-23 S SECOND READING 99-03-23 S PLACED ON CALENDAR ORDER OF 3RD READING 99-03-24 99-03-24 S FILED WITH SECRETARY 99-03-24 S AMENDMENT NO. 02-O'MALLEY 99-03-24 S AMENDMENT REFERRED TO SRUL 99-03-24 S AMENDMENT NO. 02-O'MALLEY 99-03-24 S RULES REFERS TO SREV 99-03-24 S ADDED AS A CHIEF CO-SPONSOR MAHAR 99-03-24 S ADDED AS A CHIEF CO-SPONSOR DUDYCZ 99-03-24 S ADDED AS A CHIEF CO-SPONSOR RADOGNO 99-03-24 S ADDED AS A CO-SPONSOR SULLIVAN 99-03-24 S ADDED AS A CO-SPONSOR PARKER 99-03-24 S ADDED AS A CO-SPONSOR JONES,W 99-03-24 S AMENDMENT NO. 02-O'MALLEY 99-03-24 S BE APPROVED FOR CONSIDERATION SREV/009-000-000 99-03-24 S RECALLED TO SECOND READING 99-03-24 S AMENDMENT NO. 02-O'MALLEY 99-03-24 S ADOPTED 99-03-24 S PLACED ON CALENDAR ORDER OF 3RD READING 99-03-25 99-03-25 S THIRD READING - PASSED 059-000-000 99-03-25 H ARRIVE IN HOUSE 99-03-25 H HOUSE SPONSOR BIGGINS 99-03-25 H PLACED CALENDAR ORDER OF FIRST READING 99-03-26 H FIRST READING 99-03-26 H REFERRED TO HOUSE RULES COMMITTEE RULES 99-04-14 H ASSIGNED TO COMMITTEE REVENUE 99-04-14 H ADDED AS A JOINT SPONSOR CURRIE 99-04-14 H ADDED AS A JOINT SPONSOR MEYER 99-04-21 H ADDED AS A JOINT SPONSOR GILES 99-04-29 H DO PASS/SHORT DEBATE 008-000-000 HREV 99-04-29 H PLACED CALENDAR 2ND READING-SHORT DEBATE 99-05-04 H SECOND READING-SHORT DEBATE 99-05-04 H PLCD CAL ORDER 3RD READING-SHORT DEBATE 99-05-04 H ADDED AS A JOINT SPONSOR SCHOENBERG 99-05-05 H THIRD READING/SHORT DEBATE/PASSED 116-000-001 99-05-05 S PASSED BOTH HOUSES 99-06-03 S SENT TO THE GOVERNOR 99-07-30 S GOVERNOR APPROVED 99-07-30 S EFFECTIVE DATE 99-07-30 99-07-30 S PUBLIC ACT.............................. 91-0393 END OF INQUIRY Full Text Bill Summary