Rep. Robert "Bob" Rita

Filed: 11/7/2023





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2    AMENDMENT NO. ______. Amend Senate Bill 2213 by replacing
3everything after the enacting clause with the following:
4    "Section 5. The Property Tax Code is amended by changing
5Section 23-20 as follows:
6    (35 ILCS 200/23-20)
7    Sec. 23-20. Effect of protested payments; refunds. No
8protest shall prevent or be a cause of delay in the
9distribution of tax collections to the taxing districts of any
10taxes collected which were not paid under protest. If the
11final order of the Property Tax Appeal Board or of a court
12results in a refund to the taxpayer, refunds shall be made by
13the collector from funds remaining in the Protest Fund until
14such funds are exhausted and thereafter from the next funds
15collected after entry of the final order until full payment of
16the refund and interest thereon has been made. Interest from



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1the date of payment, regardless of whether the payment was
2made before the effective date of this amendatory Act of 1997,
3or from the date payment is due, whichever is later, to the
4date of refund shall also be paid to the taxpayer at the annual
5rate of the lesser of (i) 5% or (ii) the percentage increase in
6the Consumer Price Index For All Urban Consumers during the
712-month calendar year preceding the levy year for which the
8refund was made, as published by the federal Bureau of Labor
10    A claim for a refund resulting from a final order of the
11Property Tax Appeal Board shall not be allowed unless the
12claim is filed within 20 years after the date the right to a
13refund arose. However, the aggregate total of refunded taxes
14and interest shall not exceed $5,000,000 in any calendar year
15for claims filed more than 7 years after the right to the
16refund arose. If the payment of a claim for a refund would
17cause the aggregate total of taxes and interest for claims
18filed more than 7 years after the right to the refund arose to
19exceed $5,000,000 in any year, then the refund shall be paid in
20the next succeeding year.
21    The changes made to this Section by this amendatory Act of
22the 103rd General Assembly apply to matters concerning refund
23claims filed on or after the first day of the first month
24following the effective date of this amendatory Act of the
25103rd General Assembly.
26(Source: P.A. 94-558, eff. 1-1-06.)



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1    Section 99. Effective date. This Act takes effect upon
2becoming law.".