94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
SB1765


 
Introduced 2/25/2005, by Sen. Susan Garrett
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 200/23-10









    Amends the Property Tax Code. Provides that when a tax objection complaint is filed in any county (now, counties with less than 3,000,000 inhabitants) the plaintiff must file 3 copies with the clerk.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB1765

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1
    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 
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Section 23-10 as follows:
 



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    (35 ILCS 200/23-10)



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    Sec. 23-10. Tax objections and copies. Beginning with the 
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2003
tax year, in
counties with 3,000,000 or more inhabitants, 
9
the person paying the taxes due
as provided in Section 23-5 may 
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file
a tax
objection
complaint under Section 23-15 within 165 
11
days after the first
penalty
date of the final installment of 
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taxes for the year in question.
Beginning with the 2003 tax 
13
year, in counties with less than 3,000,000
inhabitants, the 
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person paying the taxes
due as provided in Section 23-5 may 
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file a tax objection complaint under
Section 23-15 within 75 
16
days after the first penalty date of the final
installment of 
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taxes for the year in question.
However, in all counties in 
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cases in which the complaint is permitted to be
filed without

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payment under Section 23-5, it must be filed prior to the entry 
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of judgment
under Section 21-175. In addition, the time 
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specified for payment of the tax
provided in Section 23-5 shall 
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not be construed to delay or prevent the entry
of judgment 
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against, or the sale of, tax delinquent property if the taxes 
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have
not been paid prior to the entry of judgment under Section 
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21-175.
An objection to an assessment for any year shall not be

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allowed by the court, however, if an administrative remedy was 
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available by
complaint to the board of appeals or board of 
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review under Section 16-55 or
Section 16-115, unless that 
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remedy was exhausted prior to the filing of the tax
objection 
30
complaint.

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    When any complaint is filed with the court in a
county
with  
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less than
3,000,000 inhabitants, the plaintiff shall
file 3 
 


 






SB1765
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1
copies of
the complaint with the clerk of the circuit court.  
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Any
complaint
or amendment
thereto shall contain (i) on the 
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first page a listing of the taxing
districts
against which the 
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complaint is directed
and (ii) a summary of the
reasons
for the 
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tax
objections set
forth in the complaint with enough copies of 
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the summary to be distributed to
each of the
taxing districts 
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against which the complaint is directed.
Within 10 days after

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the complaint is
filed, the clerk of the circuit court shall 
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deliver one copy to the State's
Attorney and one copy to the 
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county clerk, taking their receipts therefor. The
county clerk 
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shall, within 30 days from the last day for the filing of

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complaints, notify the duly elected or appointed custodian
of 
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funds for each
taxing district that may be affected by the 
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complaint,
stating (i) that a complaint has been filed and (ii) 
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the
summary of the reasons for the tax objections set forth in 
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the complaint.
Any amendment to a
complaint,
except any 
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amendment
permitted to be made in open court during the course 
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of a hearing on the
complaint, shall also be filed in 
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triplicate, with one copy
delivered to the
State's Attorney and 
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one copy delivered to the county clerk by the clerk of the

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circuit court. The State's Attorney shall within 10 days of 
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receiving his or
her copy of the amendment notify the duly 
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elected or appointed custodian of
funds for each taxing 
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district whose tax monies may be affected by the
amendment, 
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stating (i) that the amendment has been filed and (ii) the

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summary of the reasons for the tax objections set forth in the 
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amended
complaint.
The State's Attorney shall also notify the 
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custodian and the county
clerk in writing of the date, time and 
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place of any hearing before the court to
be held upon the 
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complaint or amended complaint not later than 4 days prior to

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the hearing.  The notices provided in this Section shall
be by 
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letter addressed to the custodian or the county clerk and may 
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be
mailed by regular mail, postage prepaid, postmarked within 
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the required period,
but not less than 4 days before a hearing.

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(Source: P.A. 93-378, eff. 7-24-03.)