92_SB0638eng

 
SB638 Engrossed                                LRB9205143SMdv

 1        AN ACT concerning taxes.

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

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Section 20-175 and by adding Section 20-176 as follows:

 6        (35 ILCS 200/20-175)
 7        Sec.   20-175.    Refund  for  erroneous  assessments  or
 8    overpayments.  For all taxes except special  assessments,  if
 9    any property is twice assessed for the same year, or assessed
10    before it becomes taxable, and the erroneously assessed taxes
11    have  been  paid  either  at  sale or otherwise, or have been
12    overpaid by the same claimant or by different claimants,  the
13    County  Collector,  upon  being satisfied of the facts in the
14    case, shall refund the taxes to the  proper  claimant.   When
15    the  County  Collector  is  unable  to  determine  the proper
16    claimant,  the circuit  court,  on  petition  of  the  person
17    paying the taxes, or his or her agent, and being satisfied of
18    the  facts  in the case, shall direct the county collector to
19    refund the taxes and deduct the  amount  thereof,  pro  rata,
20    from the moneys due to taxing bodies which received the taxes
21    erroneously  paid,  or  their legal successors.  Pleadings in
22    connection with the petition provided  for  in  this  Section
23    shall  conform  to that prescribed in the Civil Practice Law.
24    Appeals may be taken from the judgment of the circuit  court,
25    either  by  the  county collector or by the petitioner, as in
26    other civil cases.  A claim for refund shall not  be  allowed
27    unless  a  petition is filed within 5 years from the date the
28    right to a refund arose.  If a certificate of  error  results
29    in  the  allowance  of  a  homestead exemption not previously
30    allowed, the county collector shall pay the taxpayer interest
31    on the amount of taxes paid  that  are  attributable  to  the
 
SB638 Engrossed             -2-                LRB9205143SMdv
 1    amount  of  the  additional  allowance, at the rate of 6% per
 2    year.  To cover the cost of interest,  the  county  collector
 3    shall   proportionately  reduce  the  distribution  of  taxes
 4    collected for each taxing district in which the  property  is
 5    situated.
 6    (Source: P.A. 83-121; 85-468; 88-455.)

 7        (35 ILCS 200/20-176 new)
 8        Sec. 20-176.  Refund of special assessment.  If a special
 9    assessment  is  assessed  twice  for  the  same  year  on any
10    property, or  the  special  assessment  is  assessed  on  any
11    property  before  it  becomes  taxable,  and  the erroneously
12    assessed special assessment has been paid either at  sale  or
13    otherwise,  or  has  been overpaid by the same claimant or by
14    different claimants, the taxing  district  that  imposed  the
15    special  assessment, upon being satisfied of the facts in the
16    case, shall refund  the  special  assessment  to  the  proper
17    claimant.   When the taxing district that imposed the special
18    assessment is unable to determine the  proper  claimant,  the
19    circuit court, on petition of the person paying the taxes, or
20    his  or  her  agent,  and being satisfied of the facts in the
21    case, shall direct  the  taxing  district  that  imposed  the
22    special   assessment   to   refund  the  special  assessment.
23    Pleadings in connection with the  petition  provided  for  in
24    this  Section  shall  conform to that prescribed in the Civil
25    Practice Law.  Appeals may be taken from the judgment of  the
26    circuit court, either by the taxing district that imposed the
27    special  assessment  or  by the petitioner, as in other civil
28    cases.  A claim for refund shall  not  be  allowed  unless  a
29    petition is filed within 5 years from the date the right to a
30    refund arose.

31        Section  99.   Effective  date.  This Act takes effect on
32    January 1, 2002.