Senate Sponsors: ROSKAM-O'MALLEY. Short description: PROP TAX-OBJECTIONS-REFUND ALL Synopsis of Bill as introduced: Amends the Property Tax Code with respect to tax objections. Provides that if, as a result of an objection filed by a taxpayer, a court or the Property Tax Appeal Board determines that a tax is invalid or that an error occurred that caused other taxpayers in the taxing district in addition to the objector to pay more than they would have been required to pay if the error had not occurred, the court shall order a refund by each affected taxing district to each taxpayer who overpaid property taxes as a result of the invalid tax or the error. This change applies to objections filed on or after the effective date of this amendatory Act of the 92nd General Assembly. Amends the State Mandates Act to require implementation without reimbursement from the State. Effective immediately. SENATE AMENDMENT NO. 1. Removes reference to determinations made by the Property Tax Appeal Board. SENATE AMENDMENT NO. 2. Adds reference to: 35 ILCS 200/23-15 35 ILCS 200/23-30 Further amends the Property Tax Code. Provides that a taxing district may intervene in any case in which an objection is filed against the taxing district's levy by filing an appearance in the case with notice. Provides that the taxing district is then responsible for defending the levy and the State's Attorney is relieved of the defense. Provides that the taxing district may also then participate in the court conference with the objector. SENATE AMENDMENT NO. 3. Deletes reference to: 35 ILCS 200/23-15 35 ILCS 200/23-30 Deletes reference to provisions concerning the intervention by a taxing district in a tax objection case and the participation by a taxing district in a court conference with a tax objector. Provides that any funds that have not been designated for use in a specific capital improvement project, as approved by a record vote of the taxing body, are deemed to be surplus funds and that any funds that are held in reserve by a taxing district for more than 36 months after the date of receipt, except for funds required for payment of contractual obligations for specific project costs, are deemed to be surplus funds. Last action on Bill: SESSION SINE DIE Last action date: JAN-07-2003 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2 END OF INQUIRY Full Text Bill Status