Rep. Ed Sullivan, Jr.

Filed: 3/11/2013

 

 


 

 


 
09800HB1604ham001LRB098 06020 HLH 42421 a

1
AMENDMENT TO HOUSE BILL 1604

2    AMENDMENT NO. ______. Amend House Bill 1604 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Property Tax Code is amended by changing
5Section 9-265 as follows:
 
6    (35 ILCS 200/9-265)
7    Sec. 9-265. Omitted property; interest; change in exempt
8use or ownership.
9    (a) If any property is omitted in the assessment of any
10year or years, not to exceed the current assessment year and 3
11prior years, so that the taxes, for which the property was
12liable, have not been paid, or if by reason of defective
13description or assessment, taxes on any property for any year
14or years have not been paid, or if any taxes are refunded under
15subsection (b) of Section 14-5 because the taxes were assessed
16in the wrong person's name, the property, when discovered,

 

 

09800HB1604ham001- 2 -LRB098 06020 HLH 42421 a

1shall be listed and assessed by the board of review or, in
2counties with 3,000,000 or more inhabitants, by the county
3assessor either on his or her own initiative or when so
4directed by the board of appeals or board of review.
5    (b) The board of review in counties with less than
63,000,000 inhabitants or the county assessor in counties with
73,000,000 or more inhabitants may develop reasonable
8procedures for contesting the listing of omitted property under
9this Division.
10    (c) For purposes of this Section, "defective description or
11assessment" includes a description or assessment which omits
12all the improvements thereon as a result of which part of the
13taxes on the total value of the property as improved remain
14unpaid. In the case of property subject to assessment by the
15Department, the property shall be listed and assessed by the
16Department. All such property shall be placed on the assessment
17and tax books.
18    (d) The arrearages of taxes which might have been assessed,
19with 10% interest thereon for each year or portion thereof from
202 years after the time the first correct tax bill ought to have
21been received, shall be charged against the property by the
22county clerk.
23    (e) When property or acreage omitted by either incorrect
24survey or other ministerial assessor error is discovered and
25the owner has paid its tax bills as received for the year or
26years of omission of the parcel, then the interest authorized

 

 

09800HB1604ham001- 3 -LRB098 06020 HLH 42421 a

1by this Section shall not be chargeable to the owner. However,
2nothing in this Section shall prevent the collection of the
3principal amount of back taxes due and owing.
4    (f) If any property listed as exempt by the chief county
5assessment officer has a change in use, a change in leasehold
6estate, or a change in titleholder of record by purchase,
7grant, taking or transfer, it shall be the obligation of the
8transferee to notify the chief county assessment officer in
9writing within 90 days of the change. If mailed, the notice
10shall be sent by certified mail, return receipt requested, and
11shall include the name and address of the taxpayer, the legal
12description of the property, and the property index number of
13the property when an index number exists. If notice is provided
14in person, it shall be provided on a form prescribed by the
15chief county assessment officer, and the chief county
16assessment officer shall provide a date stamped copy of the
17notice. Except as provided in item (6) of subsection (a) of
18Section 9-260, item (6) of Section 16-135, and item (6) of
19Section 16-140 of this Code, if the failure to give the
20notification results in the assessing official continuing to
21list the property as exempt in subsequent years, the property
22shall be considered omitted property for purposes of this Code.
23    (g) In counties with fewer than 3,000,000 inhabitants, if a
24chief county assessment officer discovers at any time before
25judgment that a property has been granted a homestead exemption
26under Article 15 of this Code to which it was not entitled, the

 

 

09800HB1604ham001- 4 -LRB098 06020 HLH 42421 a

1chief county assessment officer may consider the erroneously
2exempt portion of the property as omitted property under this
3Section for that taxable year only.
4(Source: P.A. 96-1553, eff. 3-10-11.)".