101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB2310

 

Introduced , by Rep. Deanne M. Mazzochi

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/16-10

    Amends the Property Tax Code. Provides that, if an individual or entity (i) has been found by any court, administrative agency, assessor, deputy, or inspector general to have knowingly made fraudulent or material misrepresentations in connection with securing a reduced assessed value for any property and (ii) has a legal interest in any other property subject to the jurisdiction of any other county or township assessor within the State, then the board of review having jurisdiction over that property may initiate and conduct an investigation, and may summon any assessor, deputy, or other person to appear before it, so as to determine the accuracy of the assessed value of that property or the accuracy of the representations previously made by the person or entity regarding the assessment or valuation of that property.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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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 16-10 as follows:
 
6    (35 ILCS 200/16-10)
7    Sec. 16-10. Investigations by board of review.
8    (a) Summons by the board of review or board of appeals. A
9board of review or board of appeals may summon any assessor,
10deputy, or other person to appear before it to be examined
11under oath concerning the method by which any evaluation has
12been ascertained, and its correctness.
13    (b) If an individual or entity (i) has been found by any
14court, administrative agency, assessor, deputy, or inspector
15general to have knowingly made fraudulent or material
16misrepresentations in connection with securing a reduced
17assessed value for any property and (ii) has a legal interest
18in any other property subject to the jurisdiction of any other
19county or township assessor within the State, then the board of
20review having jurisdiction over the property referenced in
21clause (ii) may initiate and conduct an investigation, and may
22summon any assessor, deputy, or other person to appear before
23it, so as to determine the accuracy of the assessed value of

 

 

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1that property or the accuracy of the representations previously
2made by the person or entity regarding the assessment or
3valuation of that property.
4    (c) Any person so summoned who fails, without good cause,
5to appear or appearing refuses to submit to the inquiry or
6answer questions asked by any member of the board, or any
7attorney representing the board, shall be guilty of a petty
8offense.
9(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
108-14-96.)