Senate Sponsors: O'MALLEY-BERMAN-MAHAR-DUDYCZ-RADOGNO, SULLIVAN, PARKER AND JONES,W. House Sponsors: BIGGINS-CURRIE-MEYER-GILES-SCHOENBERG 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 END OF INQUIRY Full Text Bill Status