State of Illinois
91st General Assembly

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SB1276 Engrossed                               LRB9109382SMdv

 1        AN ACT  to  amend  the  Property  Tax  Code  by  changing
 2    Sections 12-20, 12-55, and 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    Sections 12-20, 12-55, and 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.)

SB1276 Engrossed            -2-                LRB9109382SMdv
 1        (35 ILCS 200/12-20)
 2        Sec.  12-20.   Publication  of  assessments;  counties of
 3    3,000,000 or  more.   In  counties  with  3,000,000  or  more
 4    inhabitants,  in  each year of a general assessment, for each
 5    county or  assessment  district  therein  if  the  county  is
 6    divided  into  assessment  districts  as  provided in Section
 7    9-220,  the  county  assessor  shall   publish   a   complete
 8    assessment  list  as  soon  as the assessment is completed as
 9    required under this Section. In years other than years  of  a
10    general assessment or reassessment, the county assessor shall
11    cause  to  be  published,  within  the time and in the manner
12    described here, a  complete  list  of  assessments  in  which
13    changes  are  made  together  with  the  changes  made in the
14    valuation or assessment of property since the last  preceding
15    assessment.  The publication shall contain a copy of the land
16    value map for the township, if required by the Department.
17        The publication of the assessments or the  changes  shall
18    be  printed  in  some  newspaper  or  newspapers  of  general
19    circulation  published  in  the  county except that, in every
20    township or incorporated town which has  superseded  a  civil
21    township,  in which there is published one or more newspapers
22    of general circulation, the assessment list of each  township
23    shall  be  published  in  one of the newspapers. In cities of
24    more than 2,000,000 inhabitants, the assessment list  of  the
25    city  shall  be  printed in one or more newspapers of general
26    circulation published in  the  township  assessment  district
27    within  the  city  or,  in  the  event a newspaper of general
28    circulation is not published within the  township  assessment
29    district,  in  one  or more newspapers of general circulation
30    published within the city.
31        Any newspaper publishing an assessment  list  under  this
32    Section  is  entitled  to  a  fee  of 40¢ per column line for
33    publishing the list.
34        In addition to the published assessment list, the  county
SB1276 Engrossed            -3-                LRB9109382SMdv
 1    assessor  shall  include  a  statement  that if an individual
 2    taxpayer wishes to appeal an assessment, he  or  she  is  not
 3    required  to  be  represented  at  the  appeal  hearing by an
 4    attorney, tax consultant, or any other representative and may
 5    represent himself or herself at the hearing.
 6    (Source: P.A. 85-696; 86-1481; 88-455.)

 7        (35 ILCS 200/12-55)
 8        Sec.  12-55.   Notice  requirement   if   assessment   is
 9    increased; counties of 3,000,000 or more.
10        (a)  In  counties  with  3,000,000 or more inhabitants, a
11    revision by the county assessor, except where  such  revision
12    is  made  on  complaint  of  the owner, shall not increase an
13    assessment without notice to the  person  to  whom  the  most
14    recent  tax  bill  was  mailed and an opportunity to be heard
15    before the assessment is verified. The assessor  may  provide
16    for  the  filing  of  complaints  and make revisions at times
17    other than those dates published under  Section  14-35.  When
18    the county assessor has completed the revision and correction
19    and entered the changes and revision in the assessment books,
20    an affidavit shall be attached to the assessment books in the
21    form required by law, signed by the county assessor.
22        (b)  In  counties with 3,000,000 or more inhabitants, for
23    parcels, other than parcels in the class  that  includes  the
24    majority  of  the  single-family  residential parcels under a
25    county ordinance adopted in  accordance  with  Section  4  of
26    Article  IX  of  the  Illinois  Constitution,  located in the
27    assessment district for which the current assessment year  is
28    a  general  assessment year, within 30 days after sending the
29    required notices under  this  Section,  the  county  assessor
30    shall  file with the board of appeals (until the first Monday
31    in December 1998, and the board of review beginning the first
32    Monday in December 1998 and thereafter) a list of the parcels
33    for which the notices under this Section were  sent,  showing
SB1276 Engrossed            -4-                LRB9109382SMdv
 1    the  following  information  for each such parcel: the parcel
 2    index number, the township in which the  parcel  is  located,
 3    the  class  for  the  current year, the previous year's final
 4    total assessed value, the total assessed  value  proposed  by
 5    the  county  assessor, and the name of the person to whom the
 6    notice required under this Section was sent.  The list  shall
 7    be available for public inspection at the office of the board
 8    during the regular office hours of the board.  The list shall
 9    be retained by the board for at least 10 years after the date
10    it is initially filed by the county assessor.
11        (c)  The  provisions  of  subsection  (b) of this Section
12    shall be applicable beginning with  the  assessment  for  the
13    1997 tax year.
14        (d)  In  the  notice  required  to  be  sent  under  this
15    Section,  the  county assessor shall include a statement that
16    if an individual taxpayer wishes to appeal an assessment,  he
17    or  she  is  not  required  to  be  represented at the appeal
18    hearing  by  an  attorney,  tax  consultant,  or  any   other
19    representative  and  may  represent himself or herself at the
20    hearing.
21    (Source: P.A. 90-4, eff. 3-7-97.)

22        Section 99.  Effective date.  This Act takes effect  upon
23    becoming law.

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