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91_SB0809
LRB9103317PTpr
1 AN ACT concerning property taxes.
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 1998 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 180 75 days after the first penalty date
13 of the final installment of taxes for the year in question.
14 In counties with less than 3,000,000 inhabitants, the person
15 paying the taxes due as provided in Section 23-5 may file a
16 tax objection complaint under Section 23-15 within 120 days
17 after the first penalty date of the final installment of
18 taxes for the year in question. However, in all counties in
19 cases in which the complaint is permitted to be filed without
20 payment under Section 23-5, it must be filed prior to the
21 entry of judgment under Section 21-175. In addition, the time
22 specified for payment of the tax provided in Section 23-5
23 shall not be construed to delay or prevent the entry of
24 judgment against, or the sale of, tax delinquent property if
25 the taxes have not been paid prior to the entry of judgment
26 under Section 21-175. An objection to an assessment for any
27 year shall not be allowed by the court, however, if an
28 administrative remedy was available by complaint to the board
29 of appeals or board of review under Section 16-55 or Section
30 16-115, unless that remedy was exhausted prior to the filing
31 of the tax objection complaint.
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1 When any complaint is filed with the court in a county
2 with less than 3,000,000 inhabitants, the plaintiff shall
3 file 3 copies of the complaint with the clerk of the circuit
4 court. Any complaint or amendment thereto shall contain on
5 the first page a listing of the taxing districts against
6 which the complaint is directed. Within 10 days after the
7 complaint is filed, the clerk of the circuit court shall
8 deliver one copy to the State's Attorney and one copy to the
9 county clerk, taking their receipts therefor. The county
10 clerk shall, within 30 days from the last day for the filing
11 of complaints, notify the duly elected or appointed custodian
12 of funds for each taxing district that may be affected by the
13 complaint, stating that a complaint has been filed. Any
14 amendment to a complaint, except any amendment permitted to
15 be made in open court during the course of a hearing on the
16 complaint, shall also be filed in triplicate, with one copy
17 delivered to the State's Attorney and one copy delivered to
18 the county clerk by the clerk of the circuit court. The
19 State's Attorney shall within 10 days of receiving his or her
20 copy of the amendment notify the duly elected or appointed
21 custodian of funds for each taxing district whose tax monies
22 may be affected by the amendment, stating that the amendment
23 has been filed. The State's Attorney shall also notify the
24 custodian and the county clerk in writing of the date, time
25 and place of any hearing before the court to be held upon the
26 complaint or amended complaint not later than 4 days prior to
27 the hearing. The notices provided in this Section shall be
28 by letter addressed to the custodian or the county clerk and
29 may be mailed by regular mail, postage prepaid, postmarked
30 within the required period, but not less than 4 days before a
31 hearing.
32 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
33 Section 90. The State Mandates Act is amended by adding
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1 Section 8.23 as follows:
2 (30 ILCS 805/8.23 new)
3 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
4 and 8 of this Act, no reimbursement by the State is required
5 for the implementation of any mandate created by this
6 amendatory Act of the 91st General Assembly.
7 Section 99. Effective date. This Act takes effect upon
8 becoming law.