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Illinois Compiled Statutes
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REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/Art. 14
(35 ILCS 200/Art. 14 heading)
Article 14.
Revisions and Corrections
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35 ILCS 200/14-5
(35 ILCS 200/14-5)
Sec. 14-5.
Incorrect listing; refund.
(a) An assessment shall not be considered as invalid because the assessment
was not correctly listed or because the assessment was not in the name of the
true owner or owners.
(b) If, because of an error by an assessor, a property is assessed in the
name of a person who is not the true owner, and that person pays taxes on the
property, the amounts so paid shall be refunded. A claim for refund shall be
initiated by filing a complaint with the board of review or board of appeals
and the board shall allow the refund if the requirements of this Section are
met. If the refund is ordered, the refund shall be made by the county collector
in the manner provided by Section 20-175. A claim for refund under this Section
must be made within 5 years after the taxes were incorrectly paid. Upon
allowing a refund, the board of review or board of appeals shall list and
assess the property in the name of the correct owner under Section 9-265.
(Source: P.A. 86-180; 88-455.)
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35 ILCS 200/14-10
(35 ILCS 200/14-10)
Sec. 14-10.
Certificate of correction; counties of 3,000,000 or more.
If the county assessor in counties with 3,000,000 or more inhabitants, at any
time prior to the time the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
is required to complete its work
and adjourn under Section 16-150, certifies to the board that there is a
mistake or error (other than a mistake or error of judgment) in the valuation
or assessment of any property, or in the entry of any assessment in the
assessment books, the county assessor
shall set forth the nature
and cause of the mistake or error. The board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall
give the person affected by the assessment notice an opportunity to be heard.
If the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
is satisfied that a mistake or error has
occurred, the majority of the members
shall
endorse it by signing the certificate and shall order the assessor to correct
the mistake or error.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/14-15
(35 ILCS 200/14-15)
(Text of Section before amendment by P.A. 103-662 )
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if, after the
assessment is certified pursuant to Section 16-150, but subject to the
limitations of subsection (c) of this Section,
the county assessor discovers an error or mistake in the assessment, the
assessor shall execute a certificate setting forth the nature and cause of the
error. The certificate when endorsed by the county assessor, or when endorsed
by the county assessor and board of appeals (until the first Monday in December
1998 and the board of review beginning the first Monday in December 1998 and
thereafter) where the certificate is executed for any assessment which was the
subject of a complaint filed in the board of appeals (until the first Monday in
December 1998 and the board of review beginning the first Monday in December
1998 and thereafter) for the tax year for which the certificate is issued,
may, either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify | | that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment."
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"CERTIFICATION
I, .................., county assessor, and we, | | ........................................................, members of the board of review, hereby certify that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment and that any certificates of error required to be endorsed by the board of review have been so endorsed."
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The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1, under Section 10-35, on a parcel that
a subdivision or planned development has acquired by adverse possession, if
during the tax year for which the certificate is executed the subdivision or
planned development used the parcel as common area, as defined in Section
10-35, and if application for the certificate of error is made prior to
December 1, 1997.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(Source: P.A. 95-644, eff. 10-12-07.)
(Text of Section after amendment by P.A. 103-662 )
Sec. 14-15. Certificate of error; counties of 3,000,000 or more.
(a) In counties with 3,000,000 or more inhabitants, if
the county assessor discovers an error or mistake in the assessment after the
assessment is certified pursuant to Section 16-150, the
assessor shall execute a certificate setting forth the nature and cause of the
error, unless any time limitation applying to that certificate of error has expired. The certificate
may either be certified according
to the procedure authorized by this Section or
be presented and received in evidence in any court of competent
jurisdiction, provided that the certificate is endorsed by the county assessor or, if the certificate is executed for an assessment that was the
subject of a complaint filed in the board of review for the tax year for which the certificate is issued, endorsed by the county assessor and the board of review.
Certification is authorized, at the discretion of the county assessor, for:
(1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on
residential property
of 6 units or less; (3) certificates of error allowing exemption of the
property pursuant to Section 14-25; and (4) other certificates of error
reducing assessed value by less than $100,000. Any certificate of error not
certified shall be presented to the court.
The county assessor shall develop reasonable procedures for the filing and
processing of certificates of error. Prior to the certification or
presentation to the court, the county assessor or his or her designee shall
execute and include in the certificate of error a statement attesting that all
procedural requirements pertaining to the issuance of the certificate of error
have been met and that in fact an error exists.
When so
introduced in evidence such certificate shall become a part of the court
records, and shall not be removed from the files except upon the order of the
court.
Certificates of error that will be presented to the court shall be filed as
an
objection in the application for judgment and order of sale for the year in
relation to which the certificate is made
or as an amendment to the objection
under subsection (b).
Certificates of error that are to be
certified according to the procedure authorized by this Section need not be
presented to the court as an objection or an amendment under subsection
(b). The State's Attorney of the county
in which the property is situated shall mail a copy of any final judgment
entered by the court regarding any certificate of error to the
taxpayer of record for
the year in question.
Any unpaid taxes after the entry of the final judgment by the court or
certification on
certificates issued under this Section may be included in a special tax sale,
provided that an advertisement is published and a notice is mailed to the
person in whose name the taxes were last assessed, in a form and manner
substantially similar to the advertisement and notice required under Sections
21-110 and 21-135. The advertisement and sale shall be subject to all
provisions of law regulating the annual advertisement and sale of delinquent
property, to the extent that those provisions may be made applicable.
A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax
books and, upon receipt of one of the following certificates from the county assessor
or the county assessor and the board of
review
where the board of review is
required to endorse the certificate of error,
shall issue refunds to the taxpayer accordingly:
"CERTIFICATION
I, .................., county assessor, hereby certify | | that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment."
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"CERTIFICATION
I, .................., county assessor, and we, | | ........................................................, members of the board of review, hereby certify that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment and that any certificates of error required to be endorsed by the board of review have been so endorsed."
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The county treasurer has the power to mark the tax books to reflect
the issuance of certificates of error
certified according to
the procedure authorized in this Section for certificates of error issued under
Section 14-25 or certificates of error
issued to and including 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered. The county
treasurer has the power to issue refunds to the taxpayer as set forth
above until all refunds authorized by this Section have been completed.
To the extent that the certificate of error obviates the liability for
nonpayment of taxes, certification of a certificate of error according to the
procedure authorized in this Section shall operate to vacate any judgment or
forfeiture as to that year's taxes, and the warrant books and judgment books
shall be marked to reflect that the judgment or forfeiture has been vacated.
(b) Nothing in subsection (a) of this Section shall be construed to
prohibit the execution, endorsement, issuance, and adjudication of a
certificate of error if (i) the annual judgment and order of sale for the tax
year in question is reopened for further proceedings upon consent of the county
collector and county assessor, represented by the State's Attorney, and (ii) a
new final judgment is subsequently entered pursuant to the certificate. This
subsection (b) shall be construed as declarative of existing law and not as a
new enactment.
(c) No certificate of error, other than a certificate to establish an
exemption under Section 14-25, shall be executed for any tax year more than 3
years after the date on which the annual judgment and order of sale for that
tax year was first entered, except that during calendar years 1999 and 2000 a
certificate of error may
be
executed
for any tax year, provided that the error or mistake in the assessment was
discovered no
more than 3 years after the date on which the annual judgment and order of sale
for that
tax year was first entered.
(d) The time limitation of subsection (c) shall not apply to a certificate
of error correcting an assessment to $1 under Section 10-35 if,
during the tax year for which the certificate is executed, the subdivision, association, or
planned development used the parcel as common area, as defined in Section
10-35.
(e) The changes made by this amendatory Act of the 91st General
Assembly apply to certificates
of error issued before, on, and after the effective date of this amendatory Act
of the 91st General Assembly.
(f) The changes made by this amendatory Act of the 103rd General
Assembly apply to certificates of error issued on or after the effective date of this amendatory Act of the 103rd General Assembly for taxable years 2004 or thereafter.
(Source: P.A. 103-662, eff. 1-1-25.)
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35 ILCS 200/14-20
(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than 3,000,000. In any
county with less than 3,000,000 inhabitants, if, at any time before judgment or
order of sale is entered in any proceeding to collect or to enjoin the
collection of taxes based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the assessment (other than
errors of judgment as to the valuation of the property), he or she shall issue
to the person erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error.
In any county with less than 3,000,000 inhabitants, if an owner fails to
file
an application for any homestead exemption provided under Article 15 during the previous assessment year and qualifies
for the exemption, the Chief County Assessment Officer pursuant to this
Section,
or the Board of Review pursuant to Section 16-75, shall issue a
certificate of error setting forth the correct taxable valuation of the
property.
The certificate, when properly
endorsed by the majority of the board of review, showing their concurrence, and
not otherwise, may be used in evidence in any court of competent jurisdiction,
and when so introduced in evidence, shall become a part of the court record and
shall not be removed from the files except on an order of the court.
(Source: P.A. 96-522, eff. 8-14-09.)
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35 ILCS 200/14-25
(35 ILCS 200/14-25)
Sec. 14-25.
Certificate of error; tax exempt property.
If an exemption is
approved by the Department or by a final court decision in proceedings to
review an exemption decision of the Department under the Administrative Review
Law then a certificate of error shall be issued under Section 14-15 or
14-20
if one of the following is met:
(a) If the property became eligible for the exemption at an
earlier time, a
certificate of error shall be issued
for
the period of eligibility, but in no event, except as otherwise provided in
this subsection (a), for more than the 3 assessment years
immediately preceding the assessment year for which the exemption was
approved. A certificate of error
shall be issued for the period of eligibility, but in no
event for more than the 5 assessment years immediately preceding the assessment
year for which the exemption was approved, if the municipality requests the
certificate of error before January 1, 1995.
(b) If the property is subsequently erroneously assessed as non-exempt,
that
error shall be remedied by the issuance of a certificate of error.
(c) If the owner failed to file an application for exemption, or a
certificate
of status under Section 15-10, for an assessment year following the assessment
year for which the exemption was approved and the property remains eligible for
exemption for the following year.
(Source: P.A. 88-455; 88-660, eff. 9-16-94.)
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35 ILCS 200/14-30
(35 ILCS 200/14-30)
Sec. 14-30.
Hearings on revisions or corrections; public records.
In all
counties, all hearings held by the chief county assessment officer in support
of or in opposition to a proposed revision or correction in assessed valuation
shall be open to the public. All files maintained by the chief county
assessment officer relating to the assessed valuation of any property, and all
complaints, supporting documents, and other evidence submitted by the
complainant shall be available for public inspection during regular office
hours of the chief county assessment officer.
If a property owner wishes to support his or her request for a revision
or correction of valuation by facts set forth in income tax returns, he or she
shall submit the entire return to the chief county assessment officer. However,
only the portions of the return relating to the property for which a
revision or correction is requested shall be a public record. If requested
by the chief county assessment officer, the property owner shall execute a
consent in favor of the chief county assessment officer instructing the taxing
body with which the income tax return was filed to furnish a certified copy of
the return so that the accuracy of the copy submitted to the chief county
assessment officer may be verified.
The chief county assessment officer shall promptly furnish to any person
copies of all complaints, supporting documents and other evidence submitted by
a complainant, subject to the foregoing qualification, and all public records
of the chief county assessment officer for a fee of 35 cents per page of legal
size or smaller and $1 for each larger page.
(Source: P.A. 77-1709; 88-455.)
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35 ILCS 200/14-35
(35 ILCS 200/14-35)
Sec. 14-35.
Hearings by county assessor; counties of 3,000,000 or more.
In counties with 3,000,000 or more inhabitants, the county
assessor each year
shall sit for the purpose of revising the assessments.
The time of the sittings
shall be set by the county assessor by
notice as herein provided
after the
assessment books for one or more townships or taxing districts have been
completed. The assessments for one or more townships or taxing districts may be
revised at any sitting which may be adjourned from day to day as necessary. At
least one week before each sitting the county assessor
shall
publish a notice,
in some newspaper of general circulation published in the county, of the time
and place of the sitting, the township or townships, taxing district or taxing
districts for which the assessments will be considered at the sitting, and
the time within which applications for revisions of assessment may be made
by taxpayers. The county assessor
shall, upon completion of the
revision of
assessments for any township or taxing district, deliver the assessment books
for the township or taxing district to the board of appeals
(until the first Monday in December 1998 and the board of review
beginning on
the first Monday in December 1998 and thereafter).
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/14-40
(35 ILCS 200/14-40)
Sec. 14-40.
Addition of uncollected tax to tax for subsequent year.
If the
tax or assessment on property liable to taxation is prevented from being
collected for any year or years, by a reason other than administrative
error, the amount of the tax or assessment which should
have been paid may be added to the tax on the property for any subsequent year,
in columns designating the year or years.
"Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not include a failure by the county to send a tax
bill
to the taxpayer, the failure by the taxpayer to notify the assessor of a
change in the tax-exempt status of property, or any error concerning the
assessment of the property.
(Source: P.A. 88-455; 89-617, eff. 9-1-96.)
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35 ILCS 200/14-41
(35 ILCS 200/14-41)
Sec. 14-41. Notice and collection of arrearages of property taxes. If a taxpayer owes arrearages of taxes due to an administrative error,
the
county
may not bill, collect, claim a lien for, or sell the arrearages of taxes for
tax
years earlier than the 2 most
recent tax years, including the current tax
year.
If a taxpayer owes arrearages of taxes due to an administrative error, the
county
collector shall send the taxpayer, by certified mail, a notice that
the arrearages of taxes are owed by the taxpayer. If the notice is mailed to
the
taxpayer on or before October 1 in any year, then (i) the county collector may send a separate bill for the arrearages of taxes, which may be due no sooner than 30 days after the due date for the next installment of taxes or (ii) the arrearages of taxes may be added to the tax bill for the following year, in which case the taxes are due
in 2 equal installments on June 1 and September 1 in the following year unless
the county has adopted an accelerated method of billing in which case the
arrearages of taxes may be billed separately and shall be due in equal
installments on the dates on which
each installment of taxes is due in the following year. If
the notice is mailed after
October 1 in any year, then the arrearages of taxes are to be added to the tax
bill for the second year after the notice and are due in 2 equal
installments on June 1 and September 1
in the
second year after the notice unless the county has adopted an accelerated
method of billing in which case the arrearages of taxes may be billed
separately and shall be due in equal
installments on the dates on which each installment of taxes is due in the
second
year after the notice. In no event shall the due dates on the arrearages of taxes be in more than one
tax year. The arrearages of taxes added to a tax bill under this Section are
to be listed separately on the tax bill. "Administrative error"
includes but is not limited
to
failure to include
an extension for a taxing district on the tax bill, an error in the
calculations of tax rates or extensions or any other mathematical error by the
county clerk, or a defective coding
by the county, but
does not
include a failure by the county to send a
tax bill to
the taxpayer, the failure by the taxpayer to notify the assessor of a change
in the tax-exempt status of property, or any error concerning the assessment of
the property.
(Source: P.A. 98-286, eff. 1-1-14.)
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35 ILCS 200/14-45
(35 ILCS 200/14-45)
Sec. 14-45.
Correction of assessment books by county clerk.
Before delivery
of the assessment books to the assessor for use in making the assessment of the
next year, each county clerk shall correct all errors of whatsoever kind which
he or she may discover, and add the name of the owner, if known, when it does
not already appear, and the description of all property which has been omitted
and is liable to taxation.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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