State of Illinois
92nd General Assembly

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 1                    AMENDMENT TO HOUSE BILL 1715

 2        AMENDMENT NO.     .  Amend House Bill 1715  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section 5.  The Property Tax Code is amended by changing
 5    Section 20-175 as follows:

 6        (35 ILCS 200/20-175)
 7        Sec.   20-175.    Refund  for  erroneous  assessments  or
 8    overpayments.  If any property is twice assessed for the same
 9    year,  or  assessed  before  it  becomes  taxable,  and   the
10    erroneously  assessed  taxes have been paid either at sale or
11    otherwise, or have been overpaid by the same claimant  or  by
12    different   claimants,   the  County  Collector,  upon  being
13    satisfied of the facts in the case, shall refund the taxes to
14    the proper claimant.  If When the County Collector is  unable
15    to  determine  the  proper  claimant,   the circuit court, on
16    petition of the person paying the taxes, or his or her agent,
17    and being satisfied of the facts in the  case,  shall  direct
18    the  county  collector  to  refund  the  taxes and deduct the
19    amount thereof, pro rata,  from  the  moneys  due  to  taxing
20    bodies  which  received  the taxes erroneously paid, or their
21    legal successors.  Pleadings in connection with the  petition
22    provided   for  in  this  Section  shall  conform    to  that
                            -2-            LRB9202824SMdvam01
 1    prescribed in the Civil Practice Law. Appeals  may  be  taken
 2    from  the judgment of the circuit court, either by the county
 3    collector or by the petitioner, as in other civil  cases.   A
 4    claim  for  refund  shall not be allowed unless a petition is
 5    filed within 5 years from the date  the  right  to  a  refund
 6    arose.  If a certificate of error results in the allowance of
 7    a  homestead  exemption  not  previously  allowed, the county
 8    collector shall pay the taxpayer interest on  the  amount  of
 9    taxes  paid  that  are  attributable  to  the  amount  of the
10    additional allowance, at the rate of 6% per year.   To  cover
11    the   cost   of   interest,   the   county   collector  shall
12    proportionately reduce the distribution  of  taxes  collected
13    for each taxing district in which the property is situated.
14    (Source: P.A. 83-121; 85-468; 88-455.)".

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