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91_SB1276sam001
LRB9109382SMdvam01
1 AMENDMENT TO SENATE BILL 1276
2 AMENDMENT NO. . Amend Senate Bill 1276 on page 1, by
3 replacing lines 1 and 2 with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Sections 12-20, 12-55, and 16-115."; and
6 on page 1, by replacing line 6 with the following:
7 "Sections 12-20, 12-55, and 16-115 as follows:"; and
8 on page 1, immediately below line 30, by inserting the
9 following:
10 "(35 ILCS 200/12-20)
11 Sec. 12-20. Publication of assessments; counties of
12 3,000,000 or more. In counties with 3,000,000 or more
13 inhabitants, in each year of a general assessment, for each
14 county or assessment district therein if the county is
15 divided into assessment districts as provided in Section
16 9-220, the county assessor shall publish a complete
17 assessment list as soon as the assessment is completed as
18 required under this Section. In years other than years of a
19 general assessment or reassessment, the county assessor shall
20 cause to be published, within the time and in the manner
21 described here, a complete list of assessments in which
22 changes are made together with the changes made in the
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1 valuation or assessment of property since the last preceding
2 assessment. The publication shall contain a copy of the land
3 value map for the township, if required by the Department.
4 The publication of the assessments or the changes shall
5 be printed in some newspaper or newspapers of general
6 circulation published in the county except that, in every
7 township or incorporated town which has superseded a civil
8 township, in which there is published one or more newspapers
9 of general circulation, the assessment list of each township
10 shall be published in one of the newspapers. In cities of
11 more than 2,000,000 inhabitants, the assessment list of the
12 city shall be printed in one or more newspapers of general
13 circulation published in the township assessment district
14 within the city or, in the event a newspaper of general
15 circulation is not published within the township assessment
16 district, in one or more newspapers of general circulation
17 published within the city.
18 Any newspaper publishing an assessment list under this
19 Section is entitled to a fee of 40¢ per column line for
20 publishing the list.
21 In addition to the published assessment list, the county
22 assessor shall include a statement that if an individual
23 taxpayer wishes to appeal an assessment, he or she is not
24 required to be represented at the appeal hearing by an
25 attorney, tax consultant, or any other representative and may
26 represent himself or herself at the hearing.
27 (Source: P.A. 85-696; 86-1481; 88-455.)
28 (35 ILCS 200/12-55)
29 Sec. 12-55. Notice requirement if assessment is
30 increased; counties of 3,000,000 or more.
31 (a) In counties with 3,000,000 or more inhabitants, a
32 revision by the county assessor, except where such revision
33 is made on complaint of the owner, shall not increase an
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1 assessment without notice to the person to whom the most
2 recent tax bill was mailed and an opportunity to be heard
3 before the assessment is verified. The assessor may provide
4 for the filing of complaints and make revisions at times
5 other than those dates published under Section 14-35. When
6 the county assessor has completed the revision and correction
7 and entered the changes and revision in the assessment books,
8 an affidavit shall be attached to the assessment books in the
9 form required by law, signed by the county assessor.
10 (b) In counties with 3,000,000 or more inhabitants, for
11 parcels, other than parcels in the class that includes the
12 majority of the single-family residential parcels under a
13 county ordinance adopted in accordance with Section 4 of
14 Article IX of the Illinois Constitution, located in the
15 assessment district for which the current assessment year is
16 a general assessment year, within 30 days after sending the
17 required notices under this Section, the county assessor
18 shall file with the board of appeals (until the first Monday
19 in December 1998, and the board of review beginning the first
20 Monday in December 1998 and thereafter) a list of the parcels
21 for which the notices under this Section were sent, showing
22 the following information for each such parcel: the parcel
23 index number, the township in which the parcel is located,
24 the class for the current year, the previous year's final
25 total assessed value, the total assessed value proposed by
26 the county assessor, and the name of the person to whom the
27 notice required under this Section was sent. The list shall
28 be available for public inspection at the office of the board
29 during the regular office hours of the board. The list shall
30 be retained by the board for at least 10 years after the date
31 it is initially filed by the county assessor.
32 (c) The provisions of subsection (b) of this Section
33 shall be applicable beginning with the assessment for the
34 1997 tax year.
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1 (d) In the notice required to be sent under this
2 Section, the county assessor shall include a statement that
3 if an individual taxpayer wishes to appeal an assessment, he
4 or she is not required to be represented at the appeal
5 hearing by an attorney, tax consultant, or any other
6 representative and may represent himself or herself at the
7 hearing.
8 (Source: P.A. 90-4, eff. 3-7-97.)"; and
9 on page 1, below line 30, by inserting the following:
10 "Section 99. Effective date. This Act takes effect upon
11 becoming law.".