State of Illinois
91st General Assembly
Legislation

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[ House Amendment 002 ]

91_SB0037

 
                                               LRB9100931PTpk

 1        AN ACT concerning tax objections.

 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
 8    the  1994  tax  year  in  counties  with  3,000,000  or  more
 9    inhabitants, and beginning with the  1995  tax  year  in  all
10    other  counties,  the person paying the taxes due as provided
11    in Section 23-5 may file  a  tax  objection  complaint  under
12    Section  23-15 within 75 days after the first penalty date of
13    the final installment of taxes  for  the  year  in  question.
14    However,  in  cases in which the complaint is permitted to be
15    filed without payment under Section 23-5, it  must  be  filed
16    prior  to  the  entry  of  judgment  under Section 21-175. In
17    addition, the time specified for payment of the tax  provided
18    in  Section  23-5  shall not be construed to delay or prevent
19    the entry of judgment against, or the sale of, tax delinquent
20    property if the taxes have not been paid prior to  the  entry
21    of   judgment  under  Section  21-175.  An  objection  to  an
22    assessment for any year shall not be allowed  by  the  court,
23    however,   if  an  administrative  remedy  was  available  by
24    complaint to the board of appeals or board  of  review  under
25    Section  16-55  or  Section  16-115,  unless  that remedy was
26    exhausted prior to the filing of the tax objection complaint.
27        When any complaint is filed with the court  in  a  county
28    with   less  than  3,000,000 inhabitants, the plaintiff shall
29    file 3 copies of the complaint with the clerk of the  circuit
30    court.   Any  complaint or amendment thereto shall contain on
31    the first page a listing  of  the  taxing  districts  against
 
                            -2-                LRB9100931PTpk
 1    which  the  complaint  is  directed. Within 10 days after the
 2    complaint is filed, the clerk  of  the  circuit  court  shall
 3    deliver  one copy to the State's Attorney and one copy to the
 4    county clerk, taking  their  receipts  therefor.  The  county
 5    clerk  shall, within 30 days from the last day for the filing
 6    of complaints, notify the duly elected or appointed custodian
 7    of funds for each taxing district that may be affected by the
 8    complaint, stating (i) that a complaint has  been  filed  and
 9    (ii)  the  reason  for  the  tax  objection  set forth in the
10    complaint.   Any  amendment  to  a  complaint,   except   any
11    amendment  permitted  to  be  made  in  open court during the
12    course of a hearing on the complaint, shall also be filed  in
13    triplicate,  with  one copy delivered to the State's Attorney
14    and one copy delivered to the county clerk by  the  clerk  of
15    the  circuit court. The State's Attorney shall within 10 days
16    of receiving his or her copy of the amendment notify the duly
17    elected or appointed  custodian  of  funds  for  each  taxing
18    district  whose  tax monies may be affected by the amendment,
19    stating (i) that the amendment has been filed  and  (ii)  the
20    reason  for  the  tax  objection  set  forth  in  the amended
21    complaint.  The  State's  Attorney  shall  also  notify   the
22    custodian  and  the county clerk in writing of the date, time
23    and place of any hearing before the court to be held upon the
24    complaint or amended complaint not later than 4 days prior to
25    the hearing.  The notices provided in this Section  shall  be
26    by  letter addressed to the custodian or the county clerk and
27    may be mailed by regular mail,  postage  prepaid,  postmarked
28    within the required period, but not less than 4 days before a
29    hearing.
30    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)

31        Section  90.  The State Mandates Act is amended by adding
32    Section 8.23 as follows:
 
                            -3-                LRB9100931PTpk
 1        (30 ILCS 805/8.23 new)
 2        Sec. 8.23. Exempt mandate.   Notwithstanding  Sections  6
 3    and  8 of this Act, no reimbursement by the State is required
 4    for  the  implementation  of  any  mandate  created  by  this
 5    amendatory Act of the 91st General Assembly.

 6        Section 99.  Effective date.  This Act takes effect  upon
 7    becoming law.

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