Full Text of SB1236 99th General Assembly
SB1236sam001 99TH GENERAL ASSEMBLY | Sen. Thomas Cullerton Filed: 3/24/2015
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| 1 | | AMENDMENT TO SENATE BILL 1236
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1236 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Sections 14-15 and 14-20 as follows:
| 6 | | (35 ILCS 200/14-15)
| 7 | | Sec. 14-15. Certificate of error; counties of 3,000,000 or | 8 | | more.
| 9 | | (a) In counties with 3,000,000 or more inhabitants, if, | 10 | | after the
assessment is certified pursuant to Section 16-150, | 11 | | but subject to the
limitations of subsection (c) of this | 12 | | Section,
the county assessor discovers an error or mistake in | 13 | | the assessment, the
assessor shall execute a certificate | 14 | | setting forth the nature and cause of the
error. The | 15 | | certificate when endorsed by the county assessor, or when | 16 | | endorsed
by the county assessor and board of appeals (until the |
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| 1 | | first Monday in December
1998 and the board of review beginning | 2 | | the first Monday in December 1998 and
thereafter) where the | 3 | | certificate is executed for any assessment which was the
| 4 | | subject of a complaint filed in the board of appeals (until the | 5 | | first Monday in
December 1998 and the board of review beginning | 6 | | the first Monday in December
1998 and thereafter) for the tax | 7 | | year for which the certificate is issued,
may, either be | 8 | | certified according
to the procedure authorized by this Section | 9 | | or
be presented and received in evidence in any court of | 10 | | competent
jurisdiction.
Certification is authorized, at the | 11 | | discretion of the county assessor, for:
(1) certificates of | 12 | | error allowing homestead exemptions under Article 15; (2) | 13 | | certificates of error on
residential property
of 6 units or | 14 | | less; (3) certificates of error allowing exemption of the
| 15 | | property pursuant to Section 14-25; and (4) other certificates | 16 | | of error
reducing assessed value by less than $100,000. In | 17 | | addition, for property within a multi-county taxing district, | 18 | | if an error in apportionment under Section 18-155 results in | 19 | | property in one county being overassessed by more than 5% in | 20 | | any taxable year, then, as soon as possible after the discovery | 21 | | of the error, the county assessor of the county in which the | 22 | | overassessment occurred shall certify a certificate of error | 23 | | for that property. Any certificate of error not
certified shall | 24 | | be presented to the court.
The county assessor shall develop | 25 | | reasonable procedures for the filing and
processing of | 26 | | certificates of error. Prior to the certification or
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| 1 | | presentation to the court, the county assessor or his or her | 2 | | designee shall
execute and include in the certificate of error | 3 | | a statement attesting that all
procedural requirements | 4 | | pertaining to the issuance of the certificate of error
have | 5 | | been met and that in fact an error exists.
When so
introduced | 6 | | in evidence such certificate shall become a part of the court
| 7 | | records, and shall not be removed from the files except upon | 8 | | the order of the
court.
| 9 | | Certificates of error that will be presented to the court | 10 | | shall be filed as
an
objection in the application for judgment | 11 | | and order of sale for the year in
relation to which the | 12 | | certificate is made
or as an amendment to the objection
under | 13 | | subsection (b).
Certificates of error that are to be
certified | 14 | | according to the procedure authorized by this Section need not | 15 | | be
presented to the court as an objection or an amendment under | 16 | | subsection
(b). The State's Attorney of the county
in which the | 17 | | property is situated shall mail a copy of any final judgment
| 18 | | entered by the court regarding any certificate of error to the
| 19 | | taxpayer of record for
the year in question.
| 20 | | Any unpaid taxes after the entry of the final judgment by | 21 | | the court or
certification on
certificates issued under this | 22 | | Section may be included in a special tax sale,
provided that an | 23 | | advertisement is published and a notice is mailed to the
person | 24 | | in whose name the taxes were last assessed, in a form and | 25 | | manner
substantially similar to the advertisement and notice | 26 | | required under Sections
21-110 and 21-135. The advertisement |
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| 1 | | and sale shall be subject to all
provisions of law regulating | 2 | | the annual advertisement and sale of delinquent
property, to | 3 | | the extent that those provisions may be made applicable.
| 4 | | A certificate of error certified under this Section shall | 5 | | be given effect by the county treasurer, who shall mark the tax
| 6 | | books and, upon receipt of one of the following certificates | 7 | | from the county assessor
or the county assessor and the board | 8 | | of
review
where the board of review is
required to endorse the | 9 | | certificate of error,
shall issue refunds to the taxpayer | 10 | | accordingly:
| 11 | | "CERTIFICATION
| 12 | | I, .................., county assessor, hereby certify | 13 | | that the Certificates
of Error set out on the attached list | 14 | | have been duly issued to correct an
error or mistake in the | 15 | | assessment."
| 16 | | "CERTIFICATION
| 17 | | I, .................., county assessor, and we,
| 18 | | ........................................................,
| 19 | | members of the board of review,
hereby certify that the | 20 | | Certificates
of Error set out on the attached list have | 21 | | been duly issued to correct an
error or mistake in the | 22 | | assessment and that any certificates of error required
to
| 23 | | be endorsed by the
board of review
have been so endorsed."
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| 1 | | The county treasurer has the power to mark the tax books to | 2 | | reflect
the issuance of certificates of error
certified | 3 | | according to
the procedure authorized in this Section for | 4 | | certificates of error issued under
Section 14-25 or | 5 | | certificates of error
issued to and including 3
years after the | 6 | | date on which the annual judgment and order of sale for that
| 7 | | tax year was first entered. The county
treasurer has the power | 8 | | to issue refunds to the taxpayer as set forth
above until all | 9 | | refunds authorized by this Section have been completed.
| 10 | | To the extent that the certificate of error obviates the | 11 | | liability for
nonpayment of taxes, certification of a | 12 | | certificate of error according to the
procedure authorized in | 13 | | this Section shall operate to vacate any judgment or
forfeiture | 14 | | as to that year's taxes, and the warrant books and judgment | 15 | | books
shall be marked to reflect that the judgment or | 16 | | forfeiture has been vacated.
| 17 | | (b) Nothing in subsection (a) of this Section shall be | 18 | | construed to
prohibit the execution, endorsement, issuance, | 19 | | and adjudication of a
certificate of error if (i) the annual | 20 | | judgment and order of sale for the tax
year in question is | 21 | | reopened for further proceedings upon consent of the county
| 22 | | collector and county assessor, represented by the State's | 23 | | Attorney, and (ii) a
new final judgment is subsequently entered | 24 | | pursuant to the certificate. This
subsection (b) shall be | 25 | | construed as declarative of existing law and not as a
new | 26 | | enactment.
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| 1 | | (c) No certificate of error, other than a certificate to | 2 | | establish an
exemption under Section 14-25, shall be executed | 3 | | for any tax year more than 3
years after the date on which the | 4 | | annual judgment and order of sale for that
tax year was first | 5 | | entered, except that during calendar years 1999 and 2000 a
| 6 | | certificate of error may
be
executed
for any tax year, provided | 7 | | that the error or mistake in the assessment was
discovered no
| 8 | | more than 3 years after the date on which the annual judgment | 9 | | and order of sale
for that
tax year was first entered.
| 10 | | (d) The time limitation of subsection (c) shall not apply | 11 | | to a certificate
of error correcting an assessment to $1, under | 12 | | Section 10-35, on a parcel that
a subdivision or planned | 13 | | development has acquired by adverse possession, if
during the | 14 | | tax year for which the certificate is executed the subdivision | 15 | | or
planned development used the parcel as common area, as | 16 | | defined in Section
10-35, and if application for the | 17 | | certificate of error is made prior to
December 1, 1997.
| 18 | | (e) The changes made by this amendatory Act of the 91st | 19 | | General
Assembly apply to certificates
of error issued before, | 20 | | on, and after the effective date of this amendatory Act
of the | 21 | | 91st General Assembly.
| 22 | | (Source: P.A. 95-644, eff. 10-12-07.)
| 23 | | (35 ILCS 200/14-20)
| 24 | | Sec. 14-20. Certificate of error; counties of less than | 25 | | 3,000,000. In any
county with less than 3,000,000 inhabitants, |
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| 1 | | if, at any time before judgment or
order of sale is entered in | 2 | | any proceeding to collect or to enjoin the
collection of taxes | 3 | | based upon any assessment of any property, the chief county
| 4 | | assessment officer discovers an error or mistake in the | 5 | | assessment (other than
errors of judgment as to the valuation | 6 | | of the property), he or she shall issue
to the person | 7 | | erroneously assessed a certificate setting forth the nature of
| 8 | | the error and the cause or causes of the error.
In any county | 9 | | with less than 3,000,000 inhabitants, if an owner fails to
file
| 10 | | an application for any homestead exemption provided under | 11 | | Article 15 during the previous assessment year and qualifies
| 12 | | for the exemption, the Chief County Assessment Officer pursuant | 13 | | to this
Section,
or the Board of Review pursuant to Section | 14 | | 16-75, shall issue a
certificate of error setting forth the | 15 | | correct taxable valuation of the
property.
The certificate, | 16 | | when properly
endorsed by the majority of the board of review, | 17 | | showing their concurrence, and
not otherwise, may be used in | 18 | | evidence in any court of competent jurisdiction,
and when so | 19 | | introduced in evidence, shall become a part of the court record | 20 | | and
shall not be removed from the files except on an order of | 21 | | the court.
| 22 | | Notwithstanding any other provision of law, for property | 23 | | within a multi-county taxing district, if an error in | 24 | | apportionment under Section 18-155 results in property in one | 25 | | county being overassessed by more than 5% in any taxable year, | 26 | | then, as soon as possible after the discovery of the error, the |
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| 1 | | county assessor of the county in which the overassessment | 2 | | occurred shall certify a certificate of error for that | 3 | | property. Any certificate of error not
certified shall be | 4 | | presented to the court.
The county assessor shall develop | 5 | | reasonable procedures for the filing and
processing of those | 6 | | certificates of error. | 7 | | (Source: P.A. 96-522, eff. 8-14-09.)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.".
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