093_SB0816

 
                                     LRB093 09923 RCE 10173 b

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Section 16-125 as follows:

 6        (35 ILCS 200/16-125)
 7        Sec.  16-125.   Hearings.   In counties with 3,000,000 or
 8    more inhabitants, complaints filed with the board of  appeals
 9    (until  the  first  Monday  in December 1998 and the board of
10    review beginning  the  first  Monday  in  December  1998  and
11    thereafter)  shall be classified by townships. All complaints
12    shall be docketed numerically, in the order in which they are
13    presented, as  nearly  as  possible,  in  books  or  computer
14    records  kept for that purpose, which shall be open to public
15    inspection. The complaints shall be considered  by  townships
16    until  they  have  been  heard  and passed upon by the board.
17    After completing final action on all matters in  a  township,
18    the  board  shall  transmit  such final actions to the county
19    assessor.
20        A hearing upon any complaint shall not be held until  the
21    taxpayer  affected  and  the  county  assessor have each been
22    notified and have been given an opportunity to be heard.  All
23    hearings  shall be open to the public and the board shall sit
24    together and  hear  the  representations  of  the  interested
25    parties  or their representatives.  An order for a correction
26    of any assessment shall not be made unless both commissioners
27    of the board, or a majority of the members in the case  of  a
28    board  of  review,  concur  therein,  in which case, an order
29    therefor shall be made in open session  and  entered  in  the
30    records   of  the  board.   When  an  assessment  is  ordered
31    corrected, the board shall transmit a  computer  printout  of
 
                            -2-      LRB093 09923 RCE 10173 b
 1    the  results,  or  make and sign a brief written statement of
 2    the reason for the change and the manner in which the  method
 3    used  by the assessor in making the assessment was erroneous,
 4    and shall deliver a copy  of  the  statement  to  the  county
 5    assessor.  Upon  request the board shall hear any taxpayer in
 6    opposition to a proposed reduction in any assessment.
 7        The board may destroy or otherwise dispose of  complaints
 8    and  records  pertaining  thereto  after the lapse of 5 years
 9    from the date of filing.
10    (Source: P.A. 91-393,  eff.  7-30-99;  91-425,  eff.  8-6-99;
11    92-133, eff. 7-24-01.)