98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB2806

 

Introduced , by Rep. JoAnn D. Osmond

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/23-10

    Amends the Property Tax Code. With respect to tax objection complaints, provides that the custodian of the funds for each taxing district that may be affected by the complaint or amended complaint has the right to representation by counsel of the taxing district's own choosing and is not required to accept representation by the State's Attorney. Requires the taxing district to notify the party filing the complaint and the State's Attorney if the district elects to use its own representation. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB2806LRB098 10762 HLH 41167 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 23-10 as follows:
 
6    (35 ILCS 200/23-10)
7    Sec. 23-10. Tax objections and copies. Beginning with the
82003 tax year, in counties with 3,000,000 or more inhabitants,
9the person paying the taxes due as provided in Section 23-5 may
10file a tax objection complaint under Section 23-15 within 165
11days after the first penalty date of the final installment of
12taxes for the year in question. Beginning with the 2003 tax
13year, in counties with less than 3,000,000 inhabitants, the
14person paying the taxes due as provided in Section 23-5 may
15file a tax objection complaint under Section 23-15 within 75
16days after the first penalty date of the final installment of
17taxes for the year in question. However, in all counties in
18cases in which the complaint is permitted to be filed without
19payment under Section 23-5, it must be filed prior to the entry
20of judgment under Section 21-175. In addition, the time
21specified for payment of the tax provided in Section 23-5 shall
22not be construed to delay or prevent the entry of judgment
23against, or the sale of, tax delinquent property if the taxes

 

 

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1have not been paid prior to the entry of judgment under Section
221-175. An objection to an assessment for any year shall not be
3allowed by the court, however, if an administrative remedy was
4available by complaint to the board of appeals or board of
5review under Section 16-55 or Section 16-115, unless that
6remedy was exhausted prior to the filing of the tax objection
7complaint.
8    When any complaint is filed with the court in a county with
9less than 3,000,000 inhabitants, the plaintiff shall file 3
10copies of the complaint with the clerk of the circuit court.
11Any complaint or amendment thereto shall contain (i) on the
12first page a listing of the taxing districts against which the
13complaint is directed and (ii) a summary of the reasons for the
14tax objections set forth in the complaint with enough copies of
15the summary to be distributed to each of the taxing districts
16against which the complaint is directed. Within 10 days after
17the complaint is filed, the clerk of the circuit court shall
18deliver one copy to the State's Attorney and one copy to the
19county clerk, taking their receipts therefor. The county clerk
20shall, within 30 days from the last day for the filing of
21complaints, notify the duly elected or appointed custodian of
22funds for each taxing district that may be affected by the
23complaint, stating (i) that a complaint has been filed and (ii)
24the summary of the reasons for the tax objections set forth in
25the complaint. Any amendment to a complaint, except any
26amendment permitted to be made in open court during the course

 

 

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1of a hearing on the complaint, shall also be filed in
2triplicate, with one copy delivered to the State's Attorney and
3one copy delivered to the county clerk by the clerk of the
4circuit court. The State's Attorney shall within 10 days of
5receiving his or her copy of the amendment notify the duly
6elected or appointed custodian of funds for each taxing
7district whose tax monies may be affected by the amendment,
8stating (i) that the amendment has been filed and (ii) the
9summary of the reasons for the tax objections set forth in the
10amended complaint. The State's Attorney shall also notify the
11custodian and the county clerk in writing of the date, time and
12place of any hearing before the court to be held upon the
13complaint or amended complaint not later than 4 days prior to
14the hearing. The notices provided in this Section shall be by
15letter addressed to the custodian or the county clerk and may
16be mailed by regular mail, postage prepaid, postmarked within
17the required period, but not less than 4 days before a hearing.
18    The duly elected or appointed custodian of the funds for
19each taxing district that may be affected by the complaint or
20amended complaint has the right to representation by counsel of
21the taxing district's own choosing and is not required to
22accept representation by the State's Attorney for the county in
23which the action is brought. Any taxing district electing to
24use its own representation shall provide notice to the party
25filing the complaint and to the State's Attorney within 30 days
26after the filing of the complaint or amendment.

 

 

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1(Source: P.A. 93-378, eff. 7-24-03.)
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.