Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/14-20

(35 ILCS 200/14-20)

Sec. 14-20. Certificate of error; counties of less than 3,000,000.

In any
county with less than 3,000,000 inhabitants, if, at any time before judgment or
order of sale is entered in any proceeding to collect or to enjoin the
collection of taxes based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the assessment (other than
errors of judgment as to the valuation of the property), he or she shall issue
to the person erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error.
In any county with less than 3,000,000 inhabitants, if an owner fails to
file
an application for any homestead exemption provided under Article 15 during the previous assessment year and qualifies
for the exemption, the Chief County Assessment Officer pursuant to this
Section,
or the Board of Review pursuant to Section 16-75, shall issue a
certificate of error setting forth the correct taxable valuation of the
property.
The certificate, when properly
endorsed by the majority of the board of review, showing their concurrence, and
not otherwise, may be used in evidence in any court of competent jurisdiction,
and when so introduced in evidence, shall become a part of the court record and
shall not be removed from the files except on an order of the court.

(Source: P.A. 96-522, eff. 8-14-09.)