Sen. John M. Sullivan
Filed: 3/28/2006
 
 

 




 

 		












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AMENDMENT TO SENATE BILL 680 




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    AMENDMENT NO. ______. Amend Senate Bill 680  by replacing 
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everything after the enacting clause with the following:

 
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    "Section 5. The Property Tax Code is amended  by changing 
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Section 16-70  as follows:
 



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    (35 ILCS 200/16-70)



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    Sec. 16-70. Determination of exemptions. The board of 
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review shall hear and
determine the application of any person 
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who is assessed on property claimed to
be exempt from taxation.  
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However, the decision of the board shall not be
final, except 
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as to homestead exemptions.  Upon filing of any application for 
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a
non-homestead exemption which would reduce the assessed 
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valuation of any
property by more than $100,000, the owner 
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shall deliver, in person or by mail,
a copy of the application 
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to any municipality, school district,
and community
college 
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district, and fire protection district in which the property is 
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situated.   Failure of a
municipality, school district,
or 
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community college district, or fire protection district to 
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receive the
notice shall not invalidate any exemption.  The 
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board shall give the
municipalities, school districts,
and 
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community college districts, fire protection districts, and 
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the
taxpayer an opportunity to be heard. The clerk of the board 
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in all cases other
than homestead exemptions, under the 
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direction of the board, shall make out and
forward to the 
 


 






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Department, a full and complete statement of all the facts in

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the case. The Department shall determine whether the property 
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is legally liable
to taxation. It shall notify the board of 
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review of its decision, and
the board shall correct the 
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assessment if necessary. The decision of the
Department is 
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subject to review under Sections 8-35 and 8-40. The extension 
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of
taxes on any assessment shall not be delayed by any 
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proceedings under this
Section, and, if the Department rules 
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that the property is exempt, any taxes
extended upon the 
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unauthorized assessment shall be abated or, if paid, shall be

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refunded.

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(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)".