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91_SB1276
LRB9109382SMdv
1 AN ACT to amend the Property Tax Code by changing Section
2 16-115.
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 16-115 as follows:
7 (35 ILCS 200/16-115)
8 Sec. 16-115. Filing complaints. In counties with
9 3,000,000 or more inhabitants, complaints that any property
10 is overassessed or underassessed or is exempt may be made by
11 any taxpayer. Complaints that any property is overassessed or
12 underassessed or is exempt may be made by a taxing district
13 that has an interest in the assessment to a board of review.
14 All complaints shall be in writing, identify and describe the
15 particular property, otherwise comply with the rules in
16 force, be signed by the complaining party or his or her
17 attorney, and be filed with the board of appeals (until the
18 first Monday in December 1998 and the board of review
19 beginning the first Monday in December 1998 and thereafter)
20 in at least duplicate. The board shall forward one copy of
21 each complaint to the county assessor. A person is not
22 required to be an attorney to represent a taxpayer before the
23 board of review.
24 Complaints by taxpayers and taxing districts and
25 certificates of correction by the county assessor as provided
26 in this Code shall be filed with the board according to
27 townships on or before the dates specified in the notices
28 given in Section 16-110.
29 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
30 8-14-96.)