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91_SB0880sam002
LRB9104035MWpcam
1 AMENDMENT TO SENATE BILL 880
2 AMENDMENT NO. . Amend Senate Bill 880, AS AMENDED,
3 with reference to page and line numbers of Senate Amendment
4 No. 1, on page 1, by replacing lines 18 and 19 with the
5 following:
6 "collection of all taxes imposed and administered by local
7 governments of this"; and
8 on page 2, by replacing lines 17 and 18 with the following:
9 "any provision of any tax ordinance imposed by a unit of
10 local government, as defined in this Act, in Illinois."; and
11 on page 2, line 28, by inserting after "Code" the following:
12 "or fees collected by a unit of local government other than
13 infrastructure maintenance fees"; and
14 on page 3, by inserting below line 6 the following:
15 ""Tax Appeal Officer" means an existing employee of the
16 unit of local government or an individual appointed by the
17 unit of local government who reviews appeals resulting from
18 an audit of a taxpayer's books and records conducted by the
19 local tax administrator."; and
20 on page 3, by replacing lines 8 through 10 with the
21 following:
22 "county, or a home rule unit of this State, but does not
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1 include (i) home rule municipalities with a population
2 greater than 1,000,000 and (ii) home rule counties with a
3 population greater than 3,000,0000 that have locally
4 administered departments or bureaus of revenue."; and
5 on page 3, line 23, by inserting "covered by this Act" after
6 "remittances"; and
7 on page 4, line 10, by replacing "tax," with "taxes covered
8 by this Act,"; and
9 on page 5, line 17, by inserting "locally administered"
10 before "tax"; and
11 on page 7, by replacing lines 24 and 25 with "or written
12 advice given by the local tax administrator."; and
13 on page 8, by replacing lines 5 through 20 with the
14 following:
15 "Section 90. Tax Appeal Officers. Units of local
16 government must appoint one or more Tax Appeal Officers. A
17 Tax Appeal Officer shall review requests for abatement of
18 taxes, interest, or penalties resulting from an audit of a
19 taxpayer's books and records based on collectability, equity,
20 or hardship. A Tax Appeal Officer has the power to abate, in
21 whole or in part, any tax, interest, or penalty with the
22 approval of the local tax administrator. A taxpayer may
23 apply to a Tax Appeal Officer for an abatement before,
24 during, or after any administrative hearing or judicial
25 process.
26 Appeal to the Tax Appeal Officer is a process separate
27 and distinct from any administrative hearing, if available,
28 or judicial process in which a taxpayer is protesting or
29 challenging any tax, interest, or penalty on factual or legal
30 grounds."; and
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1 on page 9, line 24, by replacing "intentionally or
2 recklessly" with "willfully or wantonly"; and
3 on page 10, line 5, by replacing "taxes or fees" with
4 "locally administered taxes"; and
5 on page 10, line 11, by deleting "or fee"; and
6 on page 10, lines 15 and 16, by deleting "or fees" each time
7 it appears.