Rep. Robert "Bob" Rita
Filed: 4/24/2023
 
 

 

 

 
10300HB2232ham001LRB103 25574 HLH 58798 a



1
AMENDMENT TO HOUSE BILL 2232 




2    AMENDMENT NO. ______. Amend House Bill 2232 by replacing 
3everything after the enacting clause with the following:

 
4    "Section 5. The Property Tax Code is amended  by changing 
5Section 23-20 as follows:
 



6    (35 ILCS 200/23-20)



7    Sec. 23-20. Effect of protested payments; refunds. No 
8protest shall
prevent or be a cause of delay in the 
9distribution of
tax collections to the taxing districts of any 
10taxes collected which were
not paid under protest.
If the 
11final order of the Property Tax Appeal Board or of a court 
12results
in a refund to the taxpayer, the collector shall issue 
13the refund regardless of the tax year or date of that final 
14order. Refunds refunds shall be made by the collector from

15funds
remaining in the Protest Fund until such funds are 
16exhausted and
thereafter from the next funds collected after 
 
 
10300HB2232ham001- 2 -LRB103 25574 HLH 58798 a

1entry of the final order until
full payment of the refund and 
2interest thereon has been made.  Interest from the date of 
3payment, regardless of whether the
payment was made before the 
4effective date of
this
amendatory Act of 1997, or from the date 
5payment is due,
whichever is
later, to the date of refund shall 
6also be paid
to
the taxpayer at the annual rate of the lesser 
7of (i) 5% or (ii) the percentage increase in the Consumer Price 
8Index For All Urban Consumers during the 12-month calendar 
9year preceding the levy year for which the refund was made, as 
10published by the federal Bureau of Labor Statistics.

11(Source: P.A. 94-558, eff. 1-1-06.)

 

12    Section 99. Effective date. This Act takes effect upon 
13becoming law.".