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Public Act 096-0522
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| HB3664 Enrolled |
LRB096 09387 RCE 19544 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 14-20 as follows:
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(35 ILCS 200/14-20)
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Sec. 14-20. Certificate of error; counties of less than |
3,000,000. In any
county with less than 3,000,000 inhabitants, |
if, at any time before judgment or
order of sale is entered in |
any proceeding to collect or to enjoin the
collection of taxes |
based upon any assessment of any property, the chief county
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assessment officer discovers an error or mistake in the |
assessment (other than
errors of judgment as to the valuation |
of the property), he or she shall issue
to the person |
erroneously assessed a certificate setting forth the nature of
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the error and the cause or causes of the error.
In any county |
with less than 3,000,000 inhabitants, if an owner fails to
file
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an application for any homestead exemption provided under |
Article 15 the Senior Citizens Assessment Freeze Homestead |
Exemption
provided in Section 15-172 during the previous |
assessment year and qualifies
for the exemption, the Chief |
County Assessment Officer pursuant to this
Section,
or the |
Board of Review pursuant to Section 16-75, shall issue a
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