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91_SB1276eng 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.