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Public Act 097-1054


 

Public Act 1054 97TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 097-1054
 
SB3386 EnrolledLRB097 19770 HLH 65036 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46,
1-47, 1-48, and 1-136 as follows:
 
    (35 ILCS 200/1-46 new)
    Sec. 1-46. Electronic. Includes electrical, digital,
magnetic, optical, electromagnetic, or any other form of
technology that has capabilities similar to these
technologies.
 
    (35 ILCS 200/1-47 new)
    Sec. 1-47. Electronic record. A record generated,
communicated, received, or stored by electronic means for use
in an information system or for transmission from one
information system to another.
 
    (35 ILCS 200/1-48 new)
    Sec. 1-48. Electronic signature. A signature in electronic
form attached to, or logically associated with, an electronic
record.
 
    (35 ILCS 200/1-136 new)
    Sec. 1-136. Signed or signature. Includes any symbol
executed or adopted, or any security procedure employed or
adopted, using electronic means or otherwise, by or on behalf
of a person with the intent to authenticate a record.
 
    (35 ILCS 200/12-50)
    Sec. 12-50. Mailed notice to taxpayer after change by board
of review or board of appeals. In counties with less than
3,000,000 inhabitants, if If final board of review or board of
appeals action regarding any property, including equalization
under Section 16-60 or Section 16-65, results in an increased
or decreased assessment, the board shall mail a notice to the
taxpayer, at his or her address as it appears in the assessment
records, whose property is affected by such action, at his or
her address as it appears on the complaint, unless the taxpayer
has been represented in the appeal by an attorney, in which
case the notice shall be mailed to the attorney, and in the
case of a complaint filed with a board of review under Section
16-25 or 16-115, the board shall mail a notice to the taxing
body filing the complaint. In counties with 3,000,000 or more
inhabitants, the board shall provide notice by mail, or by
means of electronic record, to the taxpayer whose property is
affected by such action, at his or her address or e-mail
address as it appears in the assessment records or a complaint
filed with the board, unless the taxpayer has been represented
in the appeal by an attorney, in which case the notice shall be
mailed or e-mailed to the attorney, and, in the case of a
complaint filed with a board of review under Section 16-125 or
16-115, the board shall provide notice to the taxing body
filing the complaint. A copy shall be given to the assessor or
chief county assessment officer if his or her assessment was
reversed or modified by the board. Written notice shall also be
given to any taxpayer who filed a complaint in writing with the
board and whose assessment was not changed. The notice shall
set forth the assessed value prior to board action; the
assessed value after final board action but prior to any
equalization; and the assessed value as equalized by the board,
if the board equalizes. This notice shall state that the value
as certified to the county clerk by the board will be the
locally assessed value of the property for that year and each
succeeding year, unless revised in a succeeding year in the
manner provided in this Code. The written notice shall also set
forth specifically the facts upon which the board's decision is
based. In counties with less than 3,000,000 inhabitants, the
notice shall also contain the following statement: "You may
appeal this decision to the Property Tax Appeal Board by filing
a petition for review with the Property Tax Appeal Board within
30 days after this notice is mailed to you or your agent, or is
personally served upon you or your agent". In counties with
3,000,000 or more inhabitants, the notice shall also contain
the following statement: "You may appeal this decision to the
Property Tax Appeal Board by filing a petition for review with
the Property Tax Appeal Board within 30 days after the date of
this notice or within 30 days after the date that the Board of
Review transmits to the county assessor pursuant to Section
16-125 its final action on the township in which your property
is located, whichever is later". The Board shall publish its
transmittal date of final action on each township in at least
one newspaper of general circulation in the county. The changes
made by this amendatory Act of the 91st General Assembly apply
to the 1999 assessment year and thereafter.
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
 
    (35 ILCS 200/16-115)
    Sec. 16-115. Filing complaints. In counties with 3,000,000
or more inhabitants, complaints that any property is
overassessed or underassessed or is exempt may be made by any
taxpayer. Complaints that any property is overassessed or
underassessed or is exempt may be made by a taxing district
that has an interest in the assessment to a board of review.
All complaints shall be in writing, identify and describe the
particular property, otherwise comply with the rules in force,
be either signed by the complaining party or his or her
attorney or, if filed electronically, signed with the
electronic signature of the complaining party or his or her
attorney, and be filed with the board of appeals (until the
first Monday in December 1998 and the board of review beginning
the first Monday in December 1998 and thereafter) in at least
duplicate. The board shall forward one copy of each complaint
to the county assessor.
    Complaints by taxpayers and taxing districts and
certificates of correction by the county assessor as provided
in this Code shall be filed with the board according to
townships on or before the dates specified in the notices given
in Section 16-110.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
8-14-96.)
 
    (35 ILCS 200/16-125)
    Sec. 16-125. Hearings. In counties with 3,000,000 or more
inhabitants, complaints filed with the board of appeals (until
the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
shall be classified by townships. All complaints shall be
docketed numerically, in the order in which they are presented,
as nearly as possible, in books or computer records kept for
that purpose, which shall be open to public inspection. The
complaints shall be considered by townships until they have
been heard and passed upon by the board. After completing final
action on all matters in a township, the board shall transmit
such final actions to the county assessor.
    A hearing upon any complaint shall not be held until the
taxpayer affected and the county assessor have each been
notified and have been given an opportunity to be heard. All
hearings shall be open to the public and the board shall sit
together and hear the representations of the interested parties
or their representatives. An order for a correction of any
assessment shall not be made unless both commissioners of the
board, or a majority of the members in the case of a board of
review, concur therein, in which case, an order for correction
therefor shall be made in open session and entered in the
records of the board. When an assessment is ordered corrected,
the board shall transmit a computer printout of the results, or
make and sign a brief written statement of the reason for the
change and the manner in which the method used by the assessor
in making the assessment was erroneous, and shall deliver a
copy of the statement to the county assessor. Upon request the
board shall hear any taxpayer in opposition to a proposed
reduction in any assessment.
    The board may destroy or otherwise dispose of complaints
and records pertaining thereto after the lapse of 5 years from
the date of filing.
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99;
92-133, eff. 7-24-01.)

Effective Date: 1/1/2013