State of Illinois
91st General Assembly
Legislation

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91_HB1693eng

 
HB1693 Engrossed                               LRB9104685PTpk

 1        AN ACT  to  amend  the  Property  Tax  Code  by  changing
 2    Sections 14-20 and 16-75.

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

 5        Section 5.  The Property Tax Code is amended by  changing
 6    Sections 14-20 and 16-75 as follows:

 7        (35 ILCS 200/14-20)
 8        Sec.  14-20.  Certificate of error; counties of less than
 9    3,000,000.  In  any   county   with   less   than   3,000,000
10    inhabitants, if, at any time before judgment or order of sale
11    is  entered  in  any  proceeding  to collect or to enjoin the
12    collection  of  taxes  based  upon  any  assessment  of   any
13    property,  the  chief  county assessment officer discovers an
14    error or mistake in the  assessment  (other  than  errors  of
15    judgment  as  to  the  valuation  of the property), he or she
16    shall issue to the person erroneously assessed a  certificate
17    setting forth the nature of the error and the cause or causes
18    of  the  error.  In  any  county  with  less  than  3,000,000
19    inhabitants, if an owner fails to file an application for the
20    Senior   Citizens   Assessment   Freeze  Homestead  Exemption
21    provided in Section 15-172  during  the  previous  assessment
22    year  and  qualifies  for  the  exemption,  the  Chief County
23    Assessment Officer pursuant to this Section, or the Board  of
24    Review  pursuant  to Section 16-75, shall issue a certificate
25    of error setting forth the correct taxable valuation  of  the
26    property.  The  certificate,  when  properly  endorsed by the
27    majority of the board of review, showing  their  concurrence,
28    and  not  otherwise,  may be used in evidence in any court of
29    competent jurisdiction, and when so introduced  in  evidence,
30    shall  become  a  part  of  the court record and shall not be
31    removed from the files except on an order of the court.
 
HB1693 Engrossed            -2-                LRB9104685PTpk
 1        Issuance of a certificate of error  shall  not  reduce  a
 2    tax, except as ordered by the court.
 3    (Source: P.A. 90-552, eff. 12-12-97.)

 4        (35 ILCS 200/16-75)
 5        Sec.   16-75.  Certificates of error. The board of review
 6    shall, at any time before judgment, if an error or mistake is
 7    discovered  (other  than  errors  of  judgment  as   to   the
 8    valuation),   in   any   assessment,   issue  to  the  person
 9    erroneously assessed a certificate setting forth  the  nature
10    of  the  error and its cause or causes.  The certificate when
11    properly endorsed by the  chief  county  assessment  officer,
12    showing  concurrence  therein, and not otherwise, may be used
13    in evidence in any court of competent jurisdiction, and  when
14    so  introduced  in evidence, shall become a part of the court
15    records, and shall not be removed from the files except  upon
16    the  order  of the court.  Issuance of a certificate of error
17    shall not reduce a tax, except as ordered by the court.
18        After the board of review has  issued  a  certificate  of
19    error  and  it has been properly endorsed by the chief county
20    assessment officer, 2 copies of the certificate shall be made
21    and one copy given to the county clerk and one  copy  to  the
22    collector.   The  county  clerk  shall  keep  records  of the
23    changes or corrections made  in  the  certificate  and  shall
24    certify  such  corrections to the collector so that he or she
25    can account for the proper amount of taxes chargeable to  him
26    or her.
27    (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)

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

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