Full Text of SB1228 98th General Assembly
SB1228eng 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 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 23-10 as follows:
| 6 | | (35 ILCS 200/23-10)
| 7 | | Sec. 23-10. Tax objections and copies. Beginning with the | 8 | | 2003
tax year, in
counties with 3,000,000 or more inhabitants, | 9 | | the person paying the taxes due
as provided in Section 23-5 may | 10 | | file
a tax
objection
complaint under Section 23-15 within 165 | 11 | | days after the first
penalty
date of the final installment of | 12 | | taxes for the year in question.
Beginning with the 2003 tax | 13 | | year, in counties with less than 3,000,000
inhabitants, the | 14 | | person paying the taxes
due as provided in Section 23-5 may | 15 | | file a tax objection complaint under
Section 23-15 within 75 | 16 | | days after the first penalty date of the final
installment of | 17 | | taxes for the year in question.
However, in all counties in | 18 | | cases in which the complaint is permitted to be
filed without
| 19 | | payment under Section 23-5, it must be filed prior to the entry | 20 | | of judgment
under Section 21-175. In addition, the time | 21 | | specified for payment of the tax
provided in Section 23-5 shall | 22 | | not be construed to delay or prevent the entry
of judgment | 23 | | against, or the sale of, tax delinquent property if the taxes |
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| 1 | | have
not been paid prior to the entry of judgment under Section | 2 | | 21-175.
An objection to an assessment for any year shall not be
| 3 | | allowed by the court, however, if an administrative remedy was | 4 | | available by
complaint to the board of appeals or board of | 5 | | review under Section 16-55 or
Section 16-115, unless that | 6 | | remedy was exhausted prior to the filing of the tax
objection | 7 | | complaint.
| 8 | | When any complaint is filed with the court in a
county
with | 9 | | less than
3,000,000 inhabitants, the plaintiff shall
file 3 | 10 | | copies of
the complaint with the clerk of the circuit court. | 11 | | Any
complaint
or amendment
thereto shall contain (i) on the | 12 | | first page a listing of the taxing
districts
against which the | 13 | | complaint is directed
and (ii) a summary of the
reasons
for the | 14 | | tax
objections set
forth in the complaint with enough copies of | 15 | | the summary to be distributed to
each of the
taxing districts | 16 | | against which the complaint is directed.
Within 10 days after
| 17 | | the complaint is
filed, the clerk of the circuit court shall | 18 | | deliver one copy to the State's
Attorney and one copy to the | 19 | | county clerk, taking their receipts therefor. The
county clerk | 20 | | shall, within 30 days from the last day for the filing of
| 21 | | complaints, notify the duly elected or appointed custodian
of | 22 | | funds for each
taxing district that may be affected by the | 23 | | complaint,
stating (i) that a complaint has been filed and (ii) | 24 | | the
summary of the reasons for the tax objections set forth in | 25 | | the complaint.
Any amendment to a
complaint,
except any | 26 | | amendment
permitted to be made in open court during the course |
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| 1 | | of a hearing on the
complaint, shall also be filed in | 2 | | triplicate, with one copy
delivered to the
State's Attorney and | 3 | | one copy delivered to the county clerk by the clerk of the
| 4 | | circuit court. The State's Attorney shall within 10 days of | 5 | | receiving his or
her copy of the amendment notify the duly | 6 | | elected or appointed custodian of
funds for each taxing | 7 | | district whose tax monies may be affected by the
amendment, | 8 | | stating (i) that the amendment has been filed and (ii) the
| 9 | | summary of the reasons for the tax objections set forth in the | 10 | | amended
complaint.
The State's Attorney shall also notify the | 11 | | custodian and the county
clerk in writing of the date, time and | 12 | | place of any hearing before the court to
be held upon the | 13 | | complaint or amended complaint not later than 4 days prior to
| 14 | | the hearing. The notices provided in this Section shall
be by | 15 | | letter addressed to the custodian or the county clerk and may | 16 | | be
mailed by regular mail, postage prepaid, postmarked within | 17 | | the required period,
but not less than 4 days before a hearing.
| 18 | | The duly elected or appointed custodian of the funds for | 19 | | each taxing district that may be affected by the complaint or | 20 | | amended complaint has the right to representation by counsel of | 21 | | the taxing district's own choosing and is not required to | 22 | | accept representation by the State's Attorney for the county in | 23 | | which the action is brought. | 24 | | (Source: P.A. 93-378, eff. 7-24-03.)
| 25 | | Section 99. Effective date. This Act takes effect upon | 26 | | becoming law.
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