State of Illinois
92nd General Assembly
Legislation

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92_HB1918eng

 
HB1918 Engrossed                               LRB9206682SMdv

 1        AN ACT in relation to taxation.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Sections 8-35 and 15-25 as follows:

 6        (35 ILCS 200/8-35)
 7        Sec.   8-35.   Notification  requirements;  procedure  on
 8    protest.
 9        (a)  Assessments made by the Department. Upon  completion
10    of  its  original assessments, the Department shall publish a
11    complete list of  the  assessments  in  the  State  "official
12    newspaper."   Any   person  feeling  aggrieved  by  any  such
13    assessment may, within 10 days of the date of publication  of
14    the list, apply to the Department for a review and correction
15    of  that  assessment.  Upon  review  of  the  assessment, the
16    Department shall make any correction as it considers just.
17        Notice of each exemption decision made by the  Department
18    under  Sections  15-25,  16-70  or  16-130, shall be given by
19    certified mail to the applicant for exemption.
20        If review of  an  assessment  has  been  made  or  if  an
21    exemption  decision  has  been  made  by  the Department, and
22    notice has been given of the Department's decision, any party
23    to the proceeding who feels aggrieved by  the  decision,  may
24    file an application for hearing.  The application shall be in
25    writing and shall be filed with the Department within 20 days
26    after  notice  of  the  decision  has been given by certified
27    mail.   Petitions  for  hearing  shall  state  concisely  the
28    mistakes alleged to have been made or the new evidence to  be
29    presented.
30        No  action  for  the judicial review of any assessment or
31    exemption decision of the Department shall be allowed  unless
 
HB1918 Engrossed            -2-                LRB9206682SMdv
 1    the party commencing such action has filed an application for
 2    a hearing and the Department has acted upon the application.
 3        The  extension  of  taxes  on  an assessment shall not be
 4    delayed by any proceeding under this Section. In cases  where
 5    the assessment is revised or the exemption granted, the taxes
 6    extended  upon  the  assessment, or that part of the taxes as
 7    may be appropriate, shall be  abated  or,  if  already  paid,
 8    refunded.
 9        (b)  Exemption  decisions made by the Department.  Notice
10    of each exemption  decision  made  by  the  Department  under
11    Section  15-25,  16-70, or 16-130 shall be given by certified
12    mail to the applicant for exemption.
13        If an exemption decision has been made by the  Department
14    and  notice  has been given of the Department's decision, any
15    party to the proceeding who feels aggrieved by  the  decision
16    may  file  an application for hearing.  The application shall
17    be in writing and shall be filed with the  Department  within
18    60  days  after  notice  of  the  decision  has been given by
19    certified mail.  Petitions for hearing shall state  concisely
20    the mistakes alleged to have been made or the new evidence to
21    be presented.
22        If  a petition for hearing is filed, the Department shall
23    reconsider the exemption decision and shall grant  any  party
24    to  the proceeding a hearing.  As soon as practical after the
25    reconsideration and hearing, the  Department  shall  issue  a
26    notice  of  decision by mailing the notice by certified mail.
27    The notice shall set forth the Department's findings of  fact
28    and the basis of the decision.
29        Within 30 days after the mailing of a notice of decision,
30    any  party  to  the  proceeding  may file with the Director a
31    written request for rehearing in such form as the  Department
32    may  be  rule  prescribe,  setting  for  the grounds on which
33    rehearing is requested.  If rehearing or Departmental  review
34    is  granted,  as  soon  as  practical  after the rehearing or
 
HB1918 Engrossed            -3-                LRB9206682SMdv
 1    Departmental review has been held, the Department shall issue
 2    a  revised  decision  to  the  party  or  the  party's  legal
 3    representative as a result of the rehearing.  The  action  of
 4    the  Department  on a petition for hearing shall become final
 5    the later of (i) 30  days  after  issuance  of  a  notice  of
 6    decision,  if  no request for rehearing is made, or (ii) if a
 7    timely request for rehearing is made, upon  the  issuance  of
 8    the  denial  of  the  request  or the issuance of a notice of
 9    final decision.
10        No action  for  the  judicial  review  of  any  exemption
11    decision  of the Department shall be allowed unless the party
12    commencing the action has filed an application for a  hearing
13    and the Department has acted upon the application.
14        The  extension  of  taxes  on  an assessment shall not be
15    delayed by any proceeding under this Section.  In cases  when
16    the  exemption  is  granted,  in  whole or in part, the taxes
17    extended upon the assessment, or that part of  the  taxes  as
18    may  be  appropriate,  shall  be  abated or, if already paid,
19    refunded.
20    (Source: P.A. 84-222; 88-455.)

21        (35 ILCS 200/15-25)
22        Sec. 15-25.  Removal of exemptions.   If  the  Department
23    determines  that  any  property  has been unlawfully exempted
24    from taxation, or is no longer  entitled  to  exemption,  the
25    Department  shall,  before  January 1 of any year, direct the
26    chief county assessment officer to assess  the  property  and
27    return  it  to  the  assessment rolls for the next assessment
28    year.  The Department shall give notice of  its  decision  to
29    the  owner  of  the  property by certified mail. The decision
30    shall be subject to review and  hearing  under  with  Section
31    8-35,  upon  application by the owner filed within 60 10 days
32    after  the  notice  of  decision  is  mailed.   However,  the
33    extension of taxes on the assessment shall not be delayed  by
 
HB1918 Engrossed            -4-                LRB9206682SMdv
 1    any  proceedings  under  this  Section.   If  the property is
 2    determined  to  be  exempt,  any  taxes  extended  upon   the
 3    assessment shall be abated or, if already paid, be refunded.
 4    (Source: P.A. 82-554; 88-455.)

 5        Section  99.  Effective date.  This Act takes effect upon
 6    becoming law.

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