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91_SB0037enr SB37 Enrolled 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 Sections 15-35 and 23-10 as follows: 6 (35 ILCS 200/15-35) 7 Sec. 15-35. Schools. All property donated by the United 8 States for school purposes, and all property of schools, not 9 sold or leased or otherwise used with a view to profit, is 10 exempt, whether owned by a resident or non-resident of this 11 State or by a corporation incorporated in any state of the 12 United States. Also exempt is: 13 (a) property of schools which is leased to a 14 municipality to be used for municipal purposes on a 15 not-for-profit basis; 16 (b) property of schools on which the schools are 17 located and any other property of schools used by the 18 schools exclusively for school purposes, including, but 19 not limited to, student residence halls, dormitories and 20 other housing facilities for students and their spouses 21 and children, staff housing facilities, and school-owned 22 and operated dormitory or residence halls occupied in 23 whole or in part by students who belong to fraternities, 24 sororities, or other campus organizations; 25 (c) property donated, granted, received or used for 26 public school, college, theological seminary, university, 27 or other educational purposes, whether held in trust or 28 absolutely;and29 (d) in counties with more than 200,000 inhabitants 30 which classify property, property (including interests in 31 land and other facilities) on or adjacent to (even if SB37 Enrolled -2- LRB9100931PTpk 1 separated by a public street, alley, sidewalk, parkway or 2 other public way) the grounds of a school, if that 3 property is used by an academic, research or professional 4 society, institute, association or organization which 5 serves the advancement of learning in a field or fields 6 of study taught by the school and which property is not 7 used with a view to profit; and.8 (e) in counties with more than 200,000 inhabitants 9 which classify property, property of a corporation, which 10 is an exempt entity under paragraph (3) of Section 501(c) 11 of the Internal Revenue Code or its successor law, used 12 by the corporation for the following purposes: (1) 13 conducting continuing education for professional 14 development of personnel in energy-related industries; 15 (2) maintaining a library of energy technology 16 information available to students and the public free of 17 charge; and (3) conducting research in energy and 18 environment, which research results could be ultimately 19 accessible to persons involved in education. 20 (Source: P.A. 90-655, eff. 7-30-98.) 21 (35 ILCS 200/23-10) 22 Sec. 23-10. Tax objections and copies. Beginning with 23 the 1994 tax year in counties with 3,000,000 or more 24 inhabitants, and beginning with the 1995 tax year in all 25 other counties, the person paying the taxes due as provided 26 in Section 23-5 may file a tax objection complaint under 27 Section 23-15 within 75 days after the first penalty date of 28 the final installment of taxes for the year in question. 29 However, in cases in which the complaint is permitted to be 30 filed without payment under Section 23-5, it must be filed 31 prior to the entry of judgment under Section 21-175. In 32 addition, the time specified for payment of the tax provided 33 in Section 23-5 shall not be construed to delay or prevent SB37 Enrolled -3- LRB9100931PTpk 1 the entry of judgment against, or the sale of, tax delinquent 2 property if the taxes have not been paid prior to the entry 3 of judgment under Section 21-175. An objection to an 4 assessment for any year shall not be allowed by the court, 5 however, if an administrative remedy was available by 6 complaint to the board of appeals or board of review under 7 Section 16-55 or Section 16-115, unless that remedy was 8 exhausted prior to the filing of the tax objection complaint. 9 When any complaint is filed with the court in a county 10 with less than 3,000,000 inhabitants, the plaintiff shall 11 file 3 copies of the complaint with the clerk of the circuit 12 court. Any complaint or amendment thereto shall contain (i) 13 on the first page a listing of the taxing districts against 14 which the complaint is directed and (ii) a summary of the 15 reasons for the tax objections set forth in the complaint 16 with enough copies of the summary to be distributed to each 17 of the taxing districts against which the complaint is 18 directed. Within 10 days after the complaint is filed, the 19 clerk of the circuit court shall deliver one copy to the 20 State's Attorney and one copy to the county clerk, taking 21 their receipts therefor. The county clerk shall, within 30 22 days from the last day for the filing of complaints, notify 23 the duly elected or appointed custodian of funds for each 24 taxing district that may be affected by the complaint, 25 stating (i) that a complaint has been filed and (ii) the 26 summary of the reasons for the tax objections set forth in 27 the complaint. Any amendment to a complaint, except any 28 amendment permitted to be made in open court during the 29 course of a hearing on the complaint, shall also be filed in 30 triplicate, with one copy delivered to the State's Attorney 31 and one copy delivered to the county clerk by the clerk of 32 the circuit court. The State's Attorney shall within 10 days 33 of receiving his or her copy of the amendment notify the duly 34 elected or appointed custodian of funds for each taxing SB37 Enrolled -4- LRB9100931PTpk 1 district whose tax monies may be affected by the amendment, 2 stating (i) that the amendment has been filed and (ii) the 3 summary of the reasons for the tax objections set forth in 4 the amended complaint. The State's Attorney shall also notify 5 the custodian and the county clerk in writing of the date, 6 time and place of any hearing before the court to be held 7 upon the complaint or amended complaint not later than 4 days 8 prior to the hearing. The notices provided in this Section 9 shall be by letter addressed to the custodian or the county 10 clerk and may be mailed by regular mail, postage prepaid, 11 postmarked within the required period, but not less than 4 12 days before a hearing. 13 (Source: P.A. 88-455; 89-126, eff. 7-11-95.) 14 Section 90. The State Mandates Act is amended by adding 15 Section 8.23 as follows: 16 (30 ILCS 805/8.23 new) 17 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6 18 and 8 of this Act, no reimbursement by the State is required 19 for the implementation of any mandate created by this 20 amendatory Act of the 91st General Assembly. 21 Section 99. Effective date. This Act takes effect upon 22 becoming law.