91st General Assembly
Summary of SB0237
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Senate Sponsors:

Short description: 
PROP TX-CERT ERROR-REFUND INT                                              

Synopsis of Bill as introduced:
        Amends the Property Tax Code.  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 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      
Last action on Bill: SESSION SINE DIE

   Last action date: 01-01-09

           Location: Senate

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


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