91st General Assembly
Summary of SB0035
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Short description: 
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.      
   Effective immediately.                                                      
        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.      
   Effective immediately.                                                      
        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

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   2


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