State of Illinois
91st General Assembly

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 1        AN ACT to amend the Property Tax Code by changing Section
 2    9-85.

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

 5        Section  5.  The Property Tax Code is amended by changing
 6    Section 9-85 as follows:

 7        (35 ILCS 200/9-85)
 8        Sec. 9-85.  Revision of assessments  by  county  assessor
 9    and  board  of  review;  Counties  of  3,000,000 or more.  In
10    counties with  3,000,000  or  more  inhabitants,  the  county
11    assessor   shall   have  authority  annually  to  revise  the
12    assessment books and correct them as appears to be just;  and
13    on  complaint  in writing in proper form by any taxpayer, and
14    after affording the  taxpayer  an  opportunity  to  be  heard
15    thereon,  he  or  she  shall  do  so  at  any time, until the
16    assessment is verified. An entry upon  the  assessment  books
17    does  not  constitute  an  assessment until the assessment is
18    verified. When a notice is to be mailed under  Section  12-55
19    and the address that appears on the assessor's records is the
20    address  of  a mortgage lender or the trustee, where title to
21    the property is held  in  a  land  trust,  or  in  any  event
22    whenever  the  notice is mailed by the assessor to a taxpayer
23    at or in care of the  address  of  a  mortgage  lender  or  a
24    trustee  if where the title to the property is held in a land
25    trust, the mortgage lender or the trustee within 15  days  of
26    the mortgage lender's or the trustee's receipt of such notice
27    shall  mail  a  copy  of  the notice to each mortgagor of the
28    property referred to in the notice at the last known  address
29    of  each  mortgagor  as  shown on the records of the mortgage
30    lender, or to each beneficiary as shown on the records of the
31    trustee.
                            -2-                LRB9112253SMcs
 1        All changes and alterations pursuant to Section 16-95  or
 2    Section 16-120 in the assessment of property shall be subject
 3    to  revision and entry into the assessment books by the board
 4    of appeals (until the first Monday in December 1998  and  the
 5    board  of  review beginning the first Monday in December 1998
 6    and  thereafter)  in  the  same  manner   as   the   original
 7    assessments.
 8    (Source:  P.A.  88-455;  89-126,  eff.  7-11-95; 89-671, eff.
 9    8-14-96.)

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