HB4500 93RD GENERAL ASSEMBLY

LRB093 20113 SJM 45858 b

93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4500

Introduced 02/03/04, by Robert S. Molaro

SYNOPSIS AS INTRODUCED:

35 ILCS 200/23-20
35 ILCS 200/23-35

Amends the Property Tax Code. Provides that there shall be deducted from any refund of taxes that would otherwise be ordered as the result of any rate objections that are sustained an amount equal to 5% of the objector's pro rata share of the refunds that were sought in any rate objections that are overruled. Includes additional situations under which an objection to a tax levied by a municipality shall not be sustained if certain conditions are met. Expands the means by which a municipality may meet those conditions. Provides that, for the purposes of tax objections based on budget or appropriation ordinances, "municipality" means all municipal corporations in, and political subdivisions of, this State (now, excepts from this definition a number of units of local government). Makes other changes. Effective immediately.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning taxes.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Sections 23-20 and 23-35 as follows:

(35 ILCS 200/23-20)

Sec. 23-20. Effect of protested payments; refunds. No protest shall prevent or be a cause of delay in the distribution of tax collections to the taxing districts of any taxes collected which were not paid under protest. If the final order of the Property Tax Appeal Board or of a court results in a refund to the taxpayer, refunds shall be made by the collector from funds remaining in the Protest Fund until such funds are exhausted and thereafter from the next funds collected beginning in the second full calendar year after entry of the final order until full payment of the refund and interest thereon has been made. There shall be deducted from any refund of taxes that would otherwise be ordered as a result of any rate objections that are sustained an amount equal to 5% of the objector's pro rata share of the refunds that were sought in any rate objections that are overruled; provided, however, that objections that are voluntarily dismissed shall not be construed as objections that are overruled and provided that the deduction resulting from overruled rate objections shall not exceed the refund that would otherwise have been ordered as a result of rate objections that are sustained. Interest from the date of payment, regardless of whether the payment was made before the effective date of this amendatory Act of 1997, or from the date payment is due, whichever is later, to the date of refund shall also be paid to the taxpayer at the rate of 5% per year. The changes made by this amendatory Act of the 93rd General Assembly apply to all final refund orders entered on or after the effective date of this amendatory Act of the 93rd General Assembly.

(Source: P.A. 90-556, eff. 12-12-97.)

(35 ILCS 200/23-35)

Sec. 23-35. Tax objection based on budget or appropriation ordinance. Notwithstanding the provisions of Section 23-10, no objection to any property tax levied by any municipality shall be sustained by any court because of (i) the forms of any budget or appropriation ordinance, or the degree of itemization or classification of items therein, or the reasonableness of any amount budgeted or appropriated thereby or (ii) the transfer of assets from one fund or use to another fund or use, or any other matter that is included in the budget or appropriation ordinance and could be cured prior to the adoption of the final budget and appropriation ordinance, if:

(a) a tentative budget and appropriation ordinance was prepared at the direction of the governing body of the municipality and made conveniently available to public inspection for at least 30 days prior to the public hearing specified below and to final action thereon, or any other time that may be required by the municipality's enabling act;

(b) at least one public hearing has been held by the governing body as to the tentative budget and appropriation ordinance prior to final action thereon, and notice of the time and place where copies of the tentative budget and appropriation ordinances are available for public inspection, and the time and place of the hearing, has been given by publication in a newspaper published in the municipality at least 30 days prior to the time of the hearing, or any other time that may be required by the municipality's enabling act, or, if there is no newspaper published in the municipality, notice of the public hearing has been given by publication in a newspaper of general circulation in the municipality; and

(c) the budget and appropriation ordinance finally adopted is substantially identical, as to the matters to which objection is made, with the tentative budget and appropriation ordinance submitted for discussion at the public hearing, unless the taxpayer making the objection has made the same objection in writing and with the same specificity to the governing body of the municipality on or prior to the date of the public hearing adoption of the budget and appropriation ordinance.

"Municipality", as used in this Section, means all municipal corporations in, and political subdivisions of, this State except the following: counties; cities, villages and incorporated towns; sanitary districts created under the Metropolitan Water Reclamation District Act; forest preserve districts having a population of 3,000,000 or more, created under the Cook County Forest Preserve Park District Act; boards of education of school districts in cities exceeding 1,000,000 inhabitants; the Chicago Park District created under the Chicago Park District Act; and park districts as defined in subsection (b) of Section 1-3 of the Park District Code.

The changes made by this amendatory Act of the 93rd General Assembly apply to all property tax levies based on budgets or appropriation ordinances adopted on or after the effective date of this amendatory Act of the 93rd General Assembly.

(Source: P.A. 91-357, eff. 7-29-99.)

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