State of Illinois
91st General Assembly
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Public Act 91-0751

SB1645 Enrolled                                LRB9111535SMmb

    AN ACT to amend the Property Tax Code by changing Section

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The Property Tax Code is amended by changing
Section 12-55 as follows:

    (35 ILCS 200/12-55)
    Sec.  12-55.   Notice  requirement   if   assessment   is
increased; counties of 3,000,000 or more.
    (a)  In  counties  with  3,000,000 or more inhabitants, a
revision by the county assessor, except where  such  revision
is  made  on  complaint  of  the owner, shall not increase an
assessment without notice to the  person  to  whom  the  most
recent  tax  bill  was  mailed and an opportunity to be heard
before the assessment is verified. When a notice is mailed by
the county assessor  to  the  address  of  a  mortgagee,  the
mortgagee,   within  7  business  days  after  the  mortgagee
receives the notice, shall forward a copy of  the  notice  to
each  mortgagor  of the property referred to in the notice at
the last known address of each  mortgagor  as  shown  on  the
records  of  the  mortgagee.  There shall be no liability for
the failure of the mortgagee to forward the  notice  to  each
mortgagor.  The  assessor  may  provide  for  the  filing  of
complaints and make revisions at times other than those dates
published  under  Section 14-35. When the county assessor has
completed the revision and correction and entered the changes
and revision in the assessment books, an affidavit  shall  be
attached to the assessment books in the form required by law,
signed by the county assessor.
    (b)  In  counties with 3,000,000 or more inhabitants, for
parcels, other than parcels in the class  that  includes  the
majority  of  the  single-family  residential parcels under a
county ordinance adopted in  accordance  with  Section  4  of
Article  IX  of  the  Illinois  Constitution,  located in the
assessment district for which the current assessment year  is
a  general  assessment year, within 30 days after sending the
required notices under  this  Section,  the  county  assessor
shall  file with the board of appeals (until the first Monday
in December 1998, and the board of review beginning the first
Monday in December 1998 and thereafter) a list of the parcels
for which the notices under this Section were  sent,  showing
the  following  information  for each such parcel: the parcel
index number, the township in which the  parcel  is  located,
the  class  for  the  current year, the previous year's final
total assessed value, the total assessed  value  proposed  by
the  county  assessor, and the name of the person to whom the
notice required under this Section was sent.  The list  shall
be available for public inspection at the office of the board
during the regular office hours of the board.  The list shall
be retained by the board for at least 10 years after the date
it is initially filed by the county assessor.
    (c)  The  provisions  of  subsection  (b) of this Section
shall be applicable beginning with  the  assessment  for  the
1997 tax year.
(Source: P.A. 90-4, eff. 3-7-97.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.

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