Public Act 90-0004 of the 90th General Assembly
Public Act 90-0004
SB84 Enrolled LRB9001093KDks
AN ACT in relation to taxes.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Property Tax Code is amended, if and only
if the provisions of House Bill 2702 of the 89th General
Assembly that are changed by this amendatory Act of 1997
become law, by changing Sections 12-55, 14-15, and 16-8 as
follows:
(35 ILCS 200/12-55)
Sec. 12-55. Notice requirement if assessment is
increased; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, a
revision by the county assessor, except where such revision
is made on complaint of the owner, shall not increase an
assessment without notice to the person to whom the most
recent tax bill was mailed and an opportunity to be heard
before the assessment is verified. The assessor may provide
for the filing of complaints and make revisions at times
other than those dates published under Section 14-35. When
the county assessor has completed the revision and correction
and entered the changes and revision in the assessment books,
an affidavit shall be attached to the assessment books in the
form required by law, signed by the county assessor.
(b) In counties with 3,000,000 or more inhabitants, for
parcels, other than parcels in the class that includes the
majority of the single-family residential parcels under a
county ordinance adopted in accordance with Section 4 of
Article IX of the Illinois Constitution, located in the
assessment district for which the current assessment year is
a general assessment year, within 30 days after sending the
required notices under this Section, the county assessor
shall file 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) a list of the parcels
for which the notices under this Section were sent, showing
the following information for each such parcel: the parcel
index number, the township in which the parcel is located,
the class for the current year, the previous year's final
total assessed value, the total assessed value proposed by
the county assessor, and the name of the person to whom the
notice required under this Section was sent. The list shall
be available for public inspection at the office of the board
during the regular office hours of the board. The list shall
be retained by the board for at least 10 years after the date
it is initially filed by the county assessor.
(c) The provisions of subsection (b) of this Section
shall be applicable beginning with the assessment for the
1997 tax year.
(Source: P.A. 84-222; 88-455.)
(35 ILCS 200/14-15)
Sec. 14-15. Certificate of error; counties of 3,000,000
or more.
(a) In counties with 3,000,000 or more inhabitants, if,
at any time before judgment is rendered in any proceeding to
collect or to enjoin the collection of taxes based upon any
assessment of any property belonging to any taxpayer, the
county assessor discovers an error or mistake in the
assessment, the assessor shall execute a certificate setting
forth the nature and cause of the error. The certificate when
endorsed by the county assessor, or when endorsed by the
county assessor and board of appeals (until the first Monday
in December 1998 and the board of review beginning the first
Monday in December 1998 and thereafter) where the certificate
is executed for any assessment which was the subject of a
complaint filed in 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) for the tax
year for which the certificate is issued, may be received in
evidence in any court of competent jurisdiction. When so
introduced in evidence such certificate shall become a part
of the court records, and shall not be removed from the files
except upon the order of the court.
A certificate executed under this Section may be issued
to the person erroneously assessed. A certificate executed
under this Section or a list of the parcels for which
certificates have been issued may be presented by the
assessor to the court as an objection in the application for
judgment and order of sale for the year in relation to which
the certificate is made. The State's Attorney of the county
in which the property is situated shall mail a copy of any
final judgment entered by the court regarding the certificate
to the taxpayer of record for the year in question.
Any unpaid taxes after the entry of the final judgment by
the court on certificates issued under this Section may be
included in a special tax sale, provided that an
advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form
and manner substantially similar to the advertisement and
notice required under Sections 21-110 and 21-135. The
advertisement and sale shall be subject to all provisions of
law regulating the annual advertisement and sale of
delinquent property, to the extent that those provisions may
be made applicable.
A certificate of error executed under this Section
allowing homestead exemptions under Sections 15-170 and
15-175 of this Act (formerly Sections 19.23-1 and 19.23-1a of
the Revenue Act of 1939) not previously allowed shall be
given effect by the county treasurer, who shall mark the tax
books and, upon receipt of the following certificate from the
county assessor, shall issue refunds to the taxpayer
accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify
that the Certificates of Error set out on the attached
list have been duly issued to allow homestead exemptions
pursuant to Sections 15-170 and 15-175 of the Property
Tax Code (formerly Sections 19.23-1 and 19.23-1a of the
Revenue Act of 1939) which should have been previously
allowed; and that a certified copy of the attached list
and this certification have been served upon the county
State's Attorney."
The county treasurer has the power to mark the tax books
to reflect the issuance of homestead certificates of error
from and including the due date of the tax bill for the year
for which the homestead exemption should have been allowed
until 2 years after the first day of January of the year
after the year for which the homestead exemption should have
been allowed. The county treasurer has the power to issue
refunds to the taxpayer as set forth above from and including
the first day of January of the year after the year for which
the homestead exemption should have been allowed until all
refunds authorized by this Section have been completed.
The county treasurer has no power to issue refunds to the
taxpayer as set forth above unless the Certification set out
in this Section has been served upon the county State's
Attorney.
(b) Nothing in subsection (a) of this Section shall be
construed to prohibit the execution, endorsement, issuance,
and adjudication of a certificate of error if (i) the annual
judgment and order of sale for the tax year in question is
reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's
Attorney, and (ii) a new final judgment is subsequently
entered pursuant to the certificate. This subsection (b)
shall be construed as declarative of existing law and not as
a new enactment.
(c) No certificate of error, other than a certificate to
establish an exemption under Section 14-25, shall be executed
for any tax year more than 3 years after the date on which
the annual judgment and order of sale for that tax year was
first entered.
(d) The time limitation of subsection (c) shall not
apply to a certificate of error correcting an assessment to
$1, under Section 10-35, on a parcel that a subdivision or
planned development has acquired by adverse possession, if
during the tax year for which the certificate is executed the
subdivision or planned development used the parcel as common
area, as defined in Section 10-35, and if application for the
certificate of error is made prior to December 31, 1997.
(Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
(35 ILCS 200/16-8)
Sec. 16-8. Books and records of chief county assessment
officer.
(a) In counties with 3,000,000 or more inhabitants, the
chief county assessment officer shall maintain records of the
assessed that contain the facts, data, work sheets,
guidelines, and any other information used in determining the
value of each parcel of property and shall enter upon the
property record card of each town or city lot or parcel of
land the elements (or basis) of valuation and computations
that are taken into consideration by the chief county
assessment officer in ascertaining and determining the fair
cash value of each town or city lot or parcel of land and of
each improvement thereon, including the elements (shown by
percentages or otherwise) that were taken into consideration
as enhancing or detracting elements (such as depth, corner,
alley, railway or other elements). The assessment officer
shall maintain the records for at least 10 years until the
next assessment on the parcel of property or, if the
assessment has been appealed, until final adjudication of the
assessment. Upon request by 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),
the officer shall immediately furnish all of the requested
records to the board. The records shall be available, on
request, to the taxpayer. The chief county assessment officer
shall certify, in writing, that the records are complete and
accurate and shall certify, in writing, the amount of the
assessment to the board. If the records maintained by the
chief county assessment officer at the time the assessment is
certified to the board under subsection (a) contain none of
the elements (or basis) of valuation for the parcel, then any
increase by the chief county assessment officer shall be
considered invalid by the board acting on a complaint under
Section 16-120; and no action by the board under Section
16-120 shall result in an increase in the valuation for the
parcel for the current assessment year assessment officer
fails to maintain or furnish the records required by this
Section, then the valuation of the property by the officer
shall be considered arbitrary and capricious and the taxpayer
shall prevail in any appeal.
(b) In counties with 3,000,000 or more inhabitants, the
notice given by the chief county assessment officer to a
taxpayer of a proposed increase in assessment shall designate
the reason for the increase. If a taxpayer files an
assessment complaint with the chief county assessment
officer, the notification to the taxpayer of a determination
on the assessment complaint shall designate the reason for
the result. chief county assessment officer shall maintain
(i) a record of the date an assessment is lowered or
increased and (ii) records that justify a decision by the
assessment officer to lower or increase an assessment. These
records shall be available, on request, to the board of
appeals (until the first Monday in December 1998 and the
board of review beginning on the first Monday in December
1998 and thereafter) and the taxpayer.
(c) The provisions of this Section shall be applicable
beginning with the assessment for the 1997 tax year.
(Source: 89HB2702 enrolled)
Section 90. The State Mandates Act is amended by adding
Section 8.22 as follows:
(30 ILCS 805/8.22 new)
Sec. 8.22. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by this
amendatory Act of 1997.
Section 99. Effective date. This Act takes effect upon
becoming law.