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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/9-250
(35 ILCS 200/9-250)
Sec. 9-250.
Abstract of assessment by county clerk.
Annually, upon receipt
of the assessment books from the board of review or board of appeals, each
county clerk shall make out and, within 30 days, transmit to the Department, on
forms provided or approved by the Department, an abstract of the assessment of
property. The values to be given in the abstracts shall be the assessed
valuations.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/9-255
(35 ILCS 200/9-255)
Sec. 9-255.
Statement of incomplete assessments.
In case of the failure
of any assessor to certify the assessment within the time specified in this
Act, each county clerk shall transmit to the Department a statement of the
assessment in all the townships or districts from which returns have been
received, together with a statement of the amount of taxable property assessed
in the defaulting townships or districts for the previous year.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/Art. 9 Div. 5
(35 ILCS 200/Art. 9 Div. 5 heading)
Division 5.
Omitted property
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35 ILCS 200/9-260
(35 ILCS 200/9-260)
Sec. 9-260. Assessment of omitted property; counties of 3,000,000 or
more. (a) After signing the affidavit, the county assessor
shall have power, when directed by 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), or on his or her own
initiative, subject to the limitations of Sections 9-265 and 9-270, to assess properties which
may have been omitted from assessments
for the current year and not more than 3 years prior to the current year for which the property was
liable to be taxed, and for which the tax has not been paid, but only on notice
and an opportunity to be heard in the manner and form required by law, and
shall enter the assessments upon the assessment books. Any notice shall include (i) a request that a person receiving the notice who is not the current taxpayer contact the office of the county assessor and explain that the person is not the current taxpayer, which contact may be made on the telephone, in writing, or in person upon receipt of the notice, and (ii) the name, address, and telephone number of the appropriate personnel in the office of the county assessor to whom the response should be made. Any time period for the review of an omitted assessment included in the notice shall be consistent with the time period established by the assessor in accordance with subsection (a) of Section 12-55. No charge for tax of
previous years shall be made against any property if (1) the assessor failed to notify the board of review of the omitted assessment in accordance with subsection (a-1) of this Section; (2) the property was last
assessed as unimproved, the owner of such property gave notice of
subsequent improvements and requested a reassessment as required by Section
9-180, and reassessment of the property was not made within the 16-month
period immediately following the receipt of that notice; (3) the owner of the property gave notice as required by Section 9-265; (4) the assessor received a building permit for the property evidencing
that new construction had occurred or was occurring on the property but
failed to list the improvement on the tax rolls; (5) the assessor
received a plat map, plat of survey, ALTA survey, mortgage survey, or
other similar document containing the omitted property but failed to
list the improvement on the tax rolls; (6) the assessor received a real
estate transfer declaration indicating a sale from an exempt property
owner to a non-exempt property owner but failed to list the property on
the tax rolls; or (7) the property was the subject of an assessment
appeal before the assessor or the board of review that had included the
intended omitted property as part of the assessment appeal and provided
evidence of its market value. (a-1) After providing notice and an opportunity to be heard as
required by subsection (a) of this Section, the assessor shall render a
decision on the omitted assessment, whether or not the omitted
assessment was contested, and shall mail a notice of the decision to the
taxpayer of record or to the party that contested the omitted assessment. The notice of decision shall contain a statement that the
decision may be appealed to the board of review. The decision and all
evidence used in the decision shall be transmitted by the assessor to
the board of review on or before the dates specified in accordance with
Section 16-110.
(b) Any taxes based on the omitted assessment of a property pursuant to
Sections
9-260 through 9-270 and Sections 16-135 and 16-140 shall be prepared and mailed at the same time as the
estimated first
installment property tax bill for the preceding year (as described in
Section 21-30)
is prepared and mailed. The omitted assessment tax bill
is not due
until the date on which the second installment property tax bill for the
preceding
year becomes due. The omitted assessment tax bill shall be deemed
delinquent
and shall bear interest beginning on the day after the due date of the second
installment
(as described in Section 21-25). In counties with 3,000,000 or more inhabitants, any taxes for omitted assessments for a tax year before tax year 2023 that are deemed
delinquent
after the due date of the second installment tax bill shall bear
interest at the rate of
1.5% per month, or portion thereof, until paid or forfeited (as described in
Section 21-25). In counties with 3,000,000 or more inhabitants, any taxes for omitted assessments for tax year 2023 or thereafter that are deemed delinquent after the due date of the second installment tax bill shall bear interest at the rate of 0.75% per month, or portion thereof, until paid or forfeited (as described in Section 21-25).
(c) The
assessor shall have no power to change the assessment or alter the
assessment books in any other manner or for any other purpose so as to
change or affect the taxes in that year, except as ordered by 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). The county
assessor shall make
all changes and corrections ordered by 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).
The county assessor may for the purpose
of revision by 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)
certify the assessment books
for any town or taxing district after or when such books are completed.
(Source: P.A. 103-555, eff. 1-1-24 .)
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35 ILCS 200/9-265
(35 ILCS 200/9-265)
Sec. 9-265. Omitted property; interest; change in exempt use or ownership. (a)
If any property is omitted in the assessment of any year or years, not to exceed the current assessment year and 3 prior years, so that the
taxes, for which the property was liable, have not been paid, or if by reason
of defective description or assessment, taxes on any property for any year or
years have not been paid, or if any taxes are refunded under subsection (b) of
Section 14-5 because the taxes were assessed in the wrong person's name, the
property, when discovered, shall be listed and assessed by the board of review
or, in counties with 3,000,000 or more inhabitants, by the county assessor
either on his
or her own initiative or when so directed by the board of appeals or board of
review. (b) The
board of review in counties with less than 3,000,000 inhabitants or the
county assessor in counties with 3,000,000 or more inhabitants may
develop reasonable procedures for contesting the listing of omitted
property under this Division. (c) For purposes
of this Section, "defective description or assessment" includes a description
or assessment which omits all the improvements thereon as a result of which
part of the taxes on the total value of the property as improved remain unpaid.
In the case of property subject to assessment by the Department, the property
shall be listed and assessed by the Department. All such property shall be
placed on the assessment and tax books. (d) The arrearages of taxes which might
have been assessed, with 10% interest thereon for each year or portion thereof
from 2 years after the time the first correct tax bill ought to have been
received, shall be charged against the property by the county clerk.
(e) When property or acreage omitted by either incorrect survey or other
ministerial assessor error is discovered and the owner has paid its tax
bills as received for the year or years of omission of the parcel, then the
interest authorized by this Section shall not be chargeable to the owner.
However, nothing in this Section shall prevent the collection of the principal
amount of back taxes due and owing.
(f) If any property listed as exempt by the chief county assessment officer
has a change in use, a change in leasehold estate, or a change in titleholder
of record by purchase, grant, taking or transfer, it shall be the obligation
of the transferee to notify the chief county assessment officer in writing
within 90 days of the change. If mailed, the notice shall be sent by certified mail,
return receipt requested, and shall include the name and address of the
taxpayer, the legal description of the property, and the property index number
of the property when an index number exists. If notice is provided in person, it shall be provided on a form prescribed
by the chief county assessment officer, and the chief county assessment
officer shall provide a date stamped copy of the notice. Except as
provided in item (6) of subsection (a) of Section 9-260, item (6) of
Section 16-135, and item (6) of Section 16-140 of this Code, if the failure to give the
notification results in the assessing official continuing to list the property
as exempt in subsequent years, the property shall be considered omitted
property for purposes of this Code.
(g) In counties with fewer than 3,000,000 inhabitants, if a
chief county assessment officer discovers at any time before
judgment that a property has been granted a homestead exemption
under Article 15 of this Code to which it was not entitled,
the chief county assessment officer may consider the erroneously
exempt portion of the property as omitted property under this
Section for that taxable year only. (Source: P.A. 98-615, eff. 6-1-14 .)
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