O'MALLEY-BERMAN-MAHAR-DUDYCZ-RADOGNO, SULLIVAN, PARKER AND JONES,W.
PROP TX-CERTIFICATES OF ERROR
Synopsis of Bill as introduced:
Amends the Property Tax Code. States that the board of review
succeeds to the powers and duties of the board of appeals. Provides
that in counties with 3,000,000 or more inhabitants, the notice of a
changed assessment value shall also notify the taxpayer that the
decision may be appealed within 30 days after receiving the notice or
within 30 days after the date that the board transmits its final
action on the township to the county assessor. Provides that a
certificate of error may, at the discretion of the county assessor, be
presented and received in evidence in any court of competent
jurisdiction. Deletes the provision providing that a certificate
issued under this provision may be issued to the person erroneously
assessed. Provides that certificates presented to the court shall
(now, may) be filed as an objection in the application for judgment
and order of sale for the year or as an amendment to the objection.
Provides that certificates of error certified under this provision
need not be presented to the court as an objection or an amendment to
the application for judgment and order of sale. Deletes the
provisions mandating service of the certification upon the State's
Attorney and conditioning the county treasurer's power to issue
refunds upon that service upon the State's Attorney. Provides that an
assessment may not be changed by the board until the taxpayer and the
chief county assessment officer who certified the assessment have been
notified and given an opportunity to be heard. Deletes the provisions
requiring that notice be given to the person affected before an
assessment is increased and requiring notice to be given to the
assessor before an assessment is reduced. Makes other changes.
SENATE AMENDMENT NO. 1.
Adds reference to:
35 ILCS 200/20-178 new
Deletes everything. Reinserts the provisions of the bill.
Provides that the assessor shall develop reasonable procedures for the
filing and processing of certificates of error. Provides that the
assessor or a designee shall include with the certificate a statement
attesting that all requirements have been met and that an error
exists. Mandates that the assessor present all certificates of error
to the board of review. Allows the board to review a certificate upon
the motion of one of the members regardless of whether the taxpayer
has filed a complaint. Provides that when the county collector makes a
refund for a certified or adjudicated certificate of error, the
collector shall pay the taxpayer an additional .5% interest per month.
SENATE AMENDMENT NO. 2.
Deletes the amendatory provision allowing a board of review to
review a certificate of error upon the motion of a member regardless
of whether the taxpayer has filed a complaint. Provides that the
certificate of error may be certified for errors allowing exemptions,
errors on residential property of 6 units or less, and errors reducing
assessed value by less than $100,000. Provides that uncertified
certificates must be presented to the court. Provides that if a
certificate obviates tax liability, then the warrant and judgment
books must be adjusted to reflect the certificate.
Last action on Bill: PUBLIC ACT.............................. 91-0393
Last action date: 99-07-30
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2
END OF INQUIRY
Full Text Bill Status