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91_SB0037enr
SB37 Enrolled LRB9100931PTpk
1 AN ACT concerning tax objections.
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 Sections 15-35 and 23-10 as follows:
6 (35 ILCS 200/15-35)
7 Sec. 15-35. Schools. All property donated by the United
8 States for school purposes, and all property of schools, not
9 sold or leased or otherwise used with a view to profit, is
10 exempt, whether owned by a resident or non-resident of this
11 State or by a corporation incorporated in any state of the
12 United States. Also exempt is:
13 (a) property of schools which is leased to a
14 municipality to be used for municipal purposes on a
15 not-for-profit basis;
16 (b) property of schools on which the schools are
17 located and any other property of schools used by the
18 schools exclusively for school purposes, including, but
19 not limited to, student residence halls, dormitories and
20 other housing facilities for students and their spouses
21 and children, staff housing facilities, and school-owned
22 and operated dormitory or residence halls occupied in
23 whole or in part by students who belong to fraternities,
24 sororities, or other campus organizations;
25 (c) property donated, granted, received or used for
26 public school, college, theological seminary, university,
27 or other educational purposes, whether held in trust or
28 absolutely; and
29 (d) in counties with more than 200,000 inhabitants
30 which classify property, property (including interests in
31 land and other facilities) on or adjacent to (even if
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1 separated by a public street, alley, sidewalk, parkway or
2 other public way) the grounds of a school, if that
3 property is used by an academic, research or professional
4 society, institute, association or organization which
5 serves the advancement of learning in a field or fields
6 of study taught by the school and which property is not
7 used with a view to profit; and.
8 (e) in counties with more than 200,000 inhabitants
9 which classify property, property of a corporation, which
10 is an exempt entity under paragraph (3) of Section 501(c)
11 of the Internal Revenue Code or its successor law, used
12 by the corporation for the following purposes: (1)
13 conducting continuing education for professional
14 development of personnel in energy-related industries;
15 (2) maintaining a library of energy technology
16 information available to students and the public free of
17 charge; and (3) conducting research in energy and
18 environment, which research results could be ultimately
19 accessible to persons involved in education.
20 (Source: P.A. 90-655, eff. 7-30-98.)
21 (35 ILCS 200/23-10)
22 Sec. 23-10. Tax objections and copies. Beginning with
23 the 1994 tax year in counties with 3,000,000 or more
24 inhabitants, and beginning with the 1995 tax year in all
25 other counties, the person paying the taxes due as provided
26 in Section 23-5 may file a tax objection complaint under
27 Section 23-15 within 75 days after the first penalty date of
28 the final installment of taxes for the year in question.
29 However, in cases in which the complaint is permitted to be
30 filed without payment under Section 23-5, it must be filed
31 prior to the entry of judgment under Section 21-175. In
32 addition, the time specified for payment of the tax provided
33 in Section 23-5 shall not be construed to delay or prevent
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1 the entry of judgment against, or the sale of, tax delinquent
2 property if the taxes have not been paid prior to the entry
3 of judgment under Section 21-175. An objection to an
4 assessment for any year shall not be allowed by the court,
5 however, if an administrative remedy was available by
6 complaint to the board of appeals or board of review under
7 Section 16-55 or Section 16-115, unless that remedy was
8 exhausted prior to the filing of the tax objection complaint.
9 When any complaint is filed with the court in a county
10 with less than 3,000,000 inhabitants, the plaintiff shall
11 file 3 copies of the complaint with the clerk of the circuit
12 court. Any complaint or amendment thereto shall contain (i)
13 on the first page a listing of the taxing districts against
14 which the complaint is directed and (ii) a summary of the
15 reasons for the tax objections set forth in the complaint
16 with enough copies of the summary to be distributed to each
17 of the taxing districts against which the complaint is
18 directed. Within 10 days after the complaint is filed, the
19 clerk of the circuit court shall deliver one copy to the
20 State's Attorney and one copy to the county clerk, taking
21 their receipts therefor. The county clerk shall, within 30
22 days from the last day for the filing of complaints, notify
23 the duly elected or appointed custodian of funds for each
24 taxing district that may be affected by the complaint,
25 stating (i) that a complaint has been filed and (ii) the
26 summary of the reasons for the tax objections set forth in
27 the complaint. Any amendment to a complaint, except any
28 amendment permitted to be made in open court during the
29 course of a hearing on the complaint, shall also be filed in
30 triplicate, with one copy delivered to the State's Attorney
31 and one copy delivered to the county clerk by the clerk of
32 the circuit court. The State's Attorney shall within 10 days
33 of receiving his or her copy of the amendment notify the duly
34 elected or appointed custodian of funds for each taxing
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1 district whose tax monies may be affected by the amendment,
2 stating (i) that the amendment has been filed and (ii) the
3 summary of the reasons for the tax objections set forth in
4 the amended complaint. The State's Attorney shall also notify
5 the custodian and the county clerk in writing of the date,
6 time and place of any hearing before the court to be held
7 upon the complaint or amended complaint not later than 4 days
8 prior to the hearing. The notices provided in this Section
9 shall be by letter addressed to the custodian or the county
10 clerk and may be mailed by regular mail, postage prepaid,
11 postmarked within the required period, but not less than 4
12 days before a hearing.
13 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
14 Section 90. The State Mandates Act is amended by adding
15 Section 8.23 as follows:
16 (30 ILCS 805/8.23 new)
17 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
18 and 8 of this Act, no reimbursement by the State is required
19 for the implementation of any mandate created by this
20 amendatory Act of the 91st General Assembly.
21 Section 99. Effective date. This Act takes effect upon
22 becoming law.
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