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91_SB1276eng
SB1276 Engrossed LRB9109382SMdv
1 AN ACT to amend the Property Tax Code by changing
2 Sections 12-20, 12-55, and 16-115.
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 12-20, 12-55, and 16-115 as follows:
7 (35 ILCS 200/16-115)
8 Sec. 16-115. Filing complaints. In counties with
9 3,000,000 or more inhabitants, complaints that any property
10 is overassessed or underassessed or is exempt may be made by
11 any taxpayer. Complaints that any property is overassessed or
12 underassessed or is exempt may be made by a taxing district
13 that has an interest in the assessment to a board of review.
14 All complaints shall be in writing, identify and describe the
15 particular property, otherwise comply with the rules in
16 force, be signed by the complaining party or his or her
17 attorney, and be filed with the board of appeals (until the
18 first Monday in December 1998 and the board of review
19 beginning the first Monday in December 1998 and thereafter)
20 in at least duplicate. The board shall forward one copy of
21 each complaint to the county assessor. A person is not
22 required to be an attorney to represent a taxpayer before the
23 board of review.
24 Complaints by taxpayers and taxing districts and
25 certificates of correction by the county assessor as provided
26 in this Code shall be filed with the board according to
27 townships on or before the dates specified in the notices
28 given in Section 16-110.
29 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
30 8-14-96.)
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1 (35 ILCS 200/12-20)
2 Sec. 12-20. Publication of assessments; counties of
3 3,000,000 or more. In counties with 3,000,000 or more
4 inhabitants, in each year of a general assessment, for each
5 county or assessment district therein if the county is
6 divided into assessment districts as provided in Section
7 9-220, the county assessor shall publish a complete
8 assessment list as soon as the assessment is completed as
9 required under this Section. In years other than years of a
10 general assessment or reassessment, the county assessor shall
11 cause to be published, within the time and in the manner
12 described here, a complete list of assessments in which
13 changes are made together with the changes made in the
14 valuation or assessment of property since the last preceding
15 assessment. The publication shall contain a copy of the land
16 value map for the township, if required by the Department.
17 The publication of the assessments or the changes shall
18 be printed in some newspaper or newspapers of general
19 circulation published in the county except that, in every
20 township or incorporated town which has superseded a civil
21 township, in which there is published one or more newspapers
22 of general circulation, the assessment list of each township
23 shall be published in one of the newspapers. In cities of
24 more than 2,000,000 inhabitants, the assessment list of the
25 city shall be printed in one or more newspapers of general
26 circulation published in the township assessment district
27 within the city or, in the event a newspaper of general
28 circulation is not published within the township assessment
29 district, in one or more newspapers of general circulation
30 published within the city.
31 Any newspaper publishing an assessment list under this
32 Section is entitled to a fee of 40¢ per column line for
33 publishing the list.
34 In addition to the published assessment list, the county
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1 assessor shall include a statement that if an individual
2 taxpayer wishes to appeal an assessment, he or she is not
3 required to be represented at the appeal hearing by an
4 attorney, tax consultant, or any other representative and may
5 represent himself or herself at the hearing.
6 (Source: P.A. 85-696; 86-1481; 88-455.)
7 (35 ILCS 200/12-55)
8 Sec. 12-55. Notice requirement if assessment is
9 increased; counties of 3,000,000 or more.
10 (a) In counties with 3,000,000 or more inhabitants, a
11 revision by the county assessor, except where such revision
12 is made on complaint of the owner, shall not increase an
13 assessment without notice to the person to whom the most
14 recent tax bill was mailed and an opportunity to be heard
15 before the assessment is verified. The assessor may provide
16 for the filing of complaints and make revisions at times
17 other than those dates published under Section 14-35. When
18 the county assessor has completed the revision and correction
19 and entered the changes and revision in the assessment books,
20 an affidavit shall be attached to the assessment books in the
21 form required by law, signed by the county assessor.
22 (b) In counties with 3,000,000 or more inhabitants, for
23 parcels, other than parcels in the class that includes the
24 majority of the single-family residential parcels under a
25 county ordinance adopted in accordance with Section 4 of
26 Article IX of the Illinois Constitution, located in the
27 assessment district for which the current assessment year is
28 a general assessment year, within 30 days after sending the
29 required notices under this Section, the county assessor
30 shall file with the board of appeals (until the first Monday
31 in December 1998, and the board of review beginning the first
32 Monday in December 1998 and thereafter) a list of the parcels
33 for which the notices under this Section were sent, showing
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1 the following information for each such parcel: the parcel
2 index number, the township in which the parcel is located,
3 the class for the current year, the previous year's final
4 total assessed value, the total assessed value proposed by
5 the county assessor, and the name of the person to whom the
6 notice required under this Section was sent. The list shall
7 be available for public inspection at the office of the board
8 during the regular office hours of the board. The list shall
9 be retained by the board for at least 10 years after the date
10 it is initially filed by the county assessor.
11 (c) The provisions of subsection (b) of this Section
12 shall be applicable beginning with the assessment for the
13 1997 tax year.
14 (d) In the notice required to be sent under this
15 Section, the county assessor shall include a statement that
16 if an individual taxpayer wishes to appeal an assessment, he
17 or she is not required to be represented at the appeal
18 hearing by an attorney, tax consultant, or any other
19 representative and may represent himself or herself at the
20 hearing.
21 (Source: P.A. 90-4, eff. 3-7-97.)
22 Section 99. Effective date. This Act takes effect upon
23 becoming law.
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