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91_SB1144enr
SB1144 Enrolled LRB9106152PTpk
1 AN ACT to amend the Property Tax Code by changing Section
2 14-15.
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 Section 14-15 as follows:
7 (35 ILCS 200/14-15)
8 Sec. 14-15. Certificate of error; counties of 3,000,000
9 or more.
10 (a) In counties with 3,000,000 or more inhabitants, if,
11 after the assessment is certified pursuant to Section 16-150,
12 but subject to the limitations of subsection (c) of this
13 Section, the county assessor discovers an error or mistake in
14 the assessment, the assessor shall execute a certificate
15 setting forth the nature and cause of the error. The
16 certificate when endorsed by the county assessor, or when
17 endorsed by the county assessor and board of appeals (until
18 the first Monday in December 1998 and the board of review
19 beginning the first Monday in December 1998 and thereafter)
20 where the certificate is executed for any assessment which
21 was the subject of a complaint filed in the board of appeals
22 (until the first Monday in December 1998 and the board of
23 review beginning the first Monday in December 1998 and
24 thereafter) for the tax year for which the certificate is
25 issued, may, either be certified according to the procedure
26 authorized by this Section or be presented and received in
27 evidence in any court of competent jurisdiction.
28 Certification is authorized, at the discretion of the county
29 assessor, for: (1) certificates of error allowing homestead
30 exemptions pursuant to Sections 15-170, 15-172, and 15-175;
31 (2) certificates of error on residential property of 6 units
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1 or less; (3) certificates of error allowing exemption of the
2 property pursuant to Section 14-25; and (4) other
3 certificates of error reducing assessed value by less than
4 $100,000. Any certificate of error not certified shall be
5 presented to the court. The county assessor shall develop
6 reasonable procedures for the filing and processing of
7 certificates of error. Prior to the certification or
8 presentation to the court, the county assessor or his or her
9 designee shall execute and include in the certificate of
10 error a statement attesting that all procedural requirements
11 pertaining to the issuance of the certificate of error have
12 been met and that in fact an error exists. When so introduced
13 in evidence such certificate shall become a part of the court
14 records, and shall not be removed from the files except upon
15 the order of the court.
16 Certificates of error that will be presented to the court
17 shall be filed as an objection in the application for
18 judgment and order of sale for the year in relation to which
19 the certificate is made or as an amendment to the objection
20 under subsection (b). Certificates of error that are to be
21 certified according to the procedure authorized by this
22 Section need not be presented to the court as an objection or
23 an amendment under subsection (b). The State's Attorney of
24 the county in which the property is situated shall mail a
25 copy of any final judgment entered by the court regarding any
26 certificate of error to the taxpayer of record for the year
27 in question.
28 Any unpaid taxes after the entry of the final judgment by
29 the court or certification on certificates issued under this
30 Section may be included in a special tax sale, provided that
31 an advertisement is published and a notice is mailed to the
32 person in whose name the taxes were last assessed, in a form
33 and manner substantially similar to the advertisement and
34 notice required under Sections 21-110 and 21-135. The
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1 advertisement and sale shall be subject to all provisions of
2 law regulating the annual advertisement and sale of
3 delinquent property, to the extent that those provisions may
4 be made applicable.
5 A certificate of error certified under this Section shall
6 be given effect by the county treasurer, who shall mark the
7 tax books and, upon receipt of one of the following
8 certificates from the county assessor or the county assessor
9 and the board of review where the board of review is required
10 to endorse the certificate of error, shall issue refunds to
11 the taxpayer accordingly:
12 "CERTIFICATION
13 I, .................., county assessor, hereby certify
14 that the Certificates of Error set out on the attached
15 list have been duly issued to correct an error or mistake
16 in the assessment."
17 "CERTIFICATION
18 I, .................., county assessor, and we,
19 ........................................................,
20 members of the board of review, hereby certify that the
21 Certificates of Error set out on the attached list have
22 been duly issued to correct an error or mistake in the
23 assessment and that any certificates of error required to
24 be endorsed by the board of review have been so
25 endorsed."
26 The county treasurer has the power to mark the tax books
27 to reflect the issuance of certificates of error certified
28 according to the procedure authorized in this Section for
29 certificates of error issued under Section 14-25 or
30 certificates of error issued to and including 3 years after
31 the date on which the annual judgment and order of sale for
32 that tax year was first entered. The county treasurer has
33 the power to issue refunds to the taxpayer as set forth above
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1 until all refunds authorized by this Section have been
2 completed.
3 To the extent that the certificate of error obviates the
4 liability for nonpayment of taxes, certification of a
5 certificate of error according to the procedure authorized in
6 this Section shall operate to vacate any judgment or
7 forfeiture as to that year's taxes, and the warrant books and
8 judgment books shall be marked to reflect that the judgment
9 or forfeiture has been vacated.
10 (b) Nothing in subsection (a) of this Section shall be
11 construed to prohibit the execution, endorsement, issuance,
12 and adjudication of a certificate of error if (i) the annual
13 judgment and order of sale for the tax year in question is
14 reopened for further proceedings upon consent of the county
15 collector and county assessor, represented by the State's
16 Attorney, and (ii) a new final judgment is subsequently
17 entered pursuant to the certificate. This subsection (b)
18 shall be construed as declarative of existing law and not as
19 a new enactment.
20 (c) No certificate of error, other than a certificate to
21 establish an exemption under Section 14-25, shall be executed
22 for any tax year more than 3 years after the date on which
23 the annual judgment and order of sale for that tax year was
24 first entered, except that during calendar years 1999 and
25 2000 a certificate of error may be executed for any tax year,
26 provided that the error or mistake in the assessment was
27 discovered no more than 3 years after the date on which the
28 annual judgment and order of sale for that tax year was first
29 entered.
30 (d) The time limitation of subsection (c) shall not
31 apply to a certificate of error correcting an assessment to
32 $1, under Section 10-35, on a parcel that a subdivision or
33 planned development has acquired by adverse possession, if
34 during the tax year for which the certificate is executed the
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1 subdivision or planned development used the parcel as common
2 area, as defined in Section 10-35, and if application for the
3 certificate of error is made prior to December 1, 1997.
4 (e) The changes made by this amendatory Act of the 91st
5 General Assembly apply to certificates of error issued
6 before, on, and after the effective date of this amendatory
7 Act of the 91st General Assembly.
8 (Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,
9 eff. 7-30-98; 91-393, eff. 7-30-99.)
10 Section 99. Effective date. This Act takes effect upon
11 becoming law.
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