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Public Act 91-0578
SB37 Enrolled LRB9100931PTpk
AN ACT concerning tax objections.
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 15-35 and 23-10 as follows:
(35 ILCS 200/15-35)
Sec. 15-35. Schools. All property donated by the United
States for school purposes, and all property of schools, not
sold or leased or otherwise used with a view to profit, is
exempt, whether owned by a resident or non-resident of this
State or by a corporation incorporated in any state of the
United States. Also exempt is:
(a) property of schools which is leased to a
municipality to be used for municipal purposes on a
not-for-profit basis;
(b) property of schools on which the schools are
located and any other property of schools used by the
schools exclusively for school purposes, including, but
not limited to, student residence halls, dormitories and
other housing facilities for students and their spouses
and children, staff housing facilities, and school-owned
and operated dormitory or residence halls occupied in
whole or in part by students who belong to fraternities,
sororities, or other campus organizations;
(c) property donated, granted, received or used for
public school, college, theological seminary, university,
or other educational purposes, whether held in trust or
absolutely; and
(d) in counties with more than 200,000 inhabitants
which classify property, property (including interests in
land and other facilities) on or adjacent to (even if
separated by a public street, alley, sidewalk, parkway or
other public way) the grounds of a school, if that
property is used by an academic, research or professional
society, institute, association or organization which
serves the advancement of learning in a field or fields
of study taught by the school and which property is not
used with a view to profit; and.
(e) in counties with more than 200,000 inhabitants
which classify property, property of a corporation, which
is an exempt entity under paragraph (3) of Section 501(c)
of the Internal Revenue Code or its successor law, used
by the corporation for the following purposes: (1)
conducting continuing education for professional
development of personnel in energy-related industries;
(2) maintaining a library of energy technology
information available to students and the public free of
charge; and (3) conducting research in energy and
environment, which research results could be ultimately
accessible to persons involved in education.
(Source: P.A. 90-655, eff. 7-30-98.)
(35 ILCS 200/23-10)
Sec. 23-10. Tax objections and copies. Beginning with
the 1994 tax year in counties with 3,000,000 or more
inhabitants, and beginning with the 1995 tax year in all
other counties, the person paying the taxes due as provided
in Section 23-5 may file a tax objection complaint under
Section 23-15 within 75 days after the first penalty date of
the final installment of taxes for the year in question.
However, in cases in which the complaint is permitted to be
filed without payment under Section 23-5, it must be filed
prior to the entry of judgment under Section 21-175. In
addition, the time specified for payment of the tax provided
in Section 23-5 shall not be construed to delay or prevent
the entry of judgment against, or the sale of, tax delinquent
property if the taxes have not been paid prior to the entry
of judgment under Section 21-175. An objection to an
assessment for any year shall not be allowed by the court,
however, if an administrative remedy was available by
complaint to the board of appeals or board of review under
Section 16-55 or Section 16-115, unless that remedy was
exhausted prior to the filing of the tax objection complaint.
When any complaint is filed with the court in a county
with less than 3,000,000 inhabitants, the plaintiff shall
file 3 copies of the complaint with the clerk of the circuit
court. Any complaint or amendment thereto shall contain (i)
on the first page a listing of the taxing districts against
which the complaint is directed and (ii) a summary of the
reasons for the tax objections set forth in the complaint
with enough copies of the summary to be distributed to each
of the taxing districts against which the complaint is
directed. Within 10 days after the complaint is filed, the
clerk of the circuit court shall deliver one copy to the
State's Attorney and one copy to the county clerk, taking
their receipts therefor. The county clerk shall, within 30
days from the last day for the filing of complaints, notify
the duly elected or appointed custodian of funds for each
taxing district that may be affected by the complaint,
stating (i) that a complaint has been filed and (ii) the
summary of the reasons for the tax objections set forth in
the complaint. Any amendment to a complaint, except any
amendment permitted to be made in open court during the
course of a hearing on the complaint, shall also be filed in
triplicate, with one copy delivered to the State's Attorney
and one copy delivered to the county clerk by the clerk of
the circuit court. The State's Attorney shall within 10 days
of receiving his or her copy of the amendment notify the duly
elected or appointed custodian of funds for each taxing
district whose tax monies may be affected by the amendment,
stating (i) that the amendment has been filed and (ii) the
summary of the reasons for the tax objections set forth in
the amended complaint. The State's Attorney shall also notify
the custodian and the county clerk in writing of the date,
time and place of any hearing before the court to be held
upon the complaint or amended complaint not later than 4 days
prior to the hearing. The notices provided in this Section
shall be by letter addressed to the custodian or the county
clerk and may be mailed by regular mail, postage prepaid,
postmarked within the required period, but not less than 4
days before a hearing.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
Section 90. The State Mandates Act is amended by adding
Section 8.23 as follows:
(30 ILCS 805/8.23 new)
Sec. 8.23. 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 the 91st General Assembly.
Section 99. Effective date. This Act takes effect upon
becoming law.
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