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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||||
5 | Sections 14-35 and 16-95 as follows:
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6 | (35 ILCS 200/14-35)
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7 | Sec. 14-35. Hearings by county assessor; counties of | ||||||||||||||||||||||||||
8 | 3,000,000 or more. | ||||||||||||||||||||||||||
9 | (a) In counties with 3,000,000 or more inhabitants, the | ||||||||||||||||||||||||||
10 | county
assessor each year
shall sit for the purpose of revising | ||||||||||||||||||||||||||
11 | the assessments.
The time of the sittings
shall be set by the | ||||||||||||||||||||||||||
12 | county assessor by
notice as herein provided
after the
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13 | assessment books for one or more townships or taxing districts | ||||||||||||||||||||||||||
14 | have been
completed. The assessments for one or more townships | ||||||||||||||||||||||||||
15 | or taxing districts may be
revised at any sitting which may be | ||||||||||||||||||||||||||
16 | adjourned from day to day as necessary. At
least one week | ||||||||||||||||||||||||||
17 | before each sitting the county assessor
shall
publish a notice,
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18 | in some newspaper of general circulation published in the | ||||||||||||||||||||||||||
19 | county, of the time
and place of the sitting, the township or | ||||||||||||||||||||||||||
20 | townships, taxing district or taxing
districts for which the | ||||||||||||||||||||||||||
21 | assessments will be considered at the sitting, and
the time | ||||||||||||||||||||||||||
22 | within which applications for revisions of assessment may be | ||||||||||||||||||||||||||
23 | made
by taxpayers. | ||||||||||||||||||||||||||
24 | (b) The county assessor may make a written request to the | ||||||||||||||||||||||||||
25 | owner or lessee of any real property for information that may | ||||||||||||||||||||||||||
26 | reasonably be required by the county assessor to determine the | ||||||||||||||||||||||||||
27 | fair cash valuation of the property. The owner or lessee must | ||||||||||||||||||||||||||
28 | respond in writing and under oath within 60 days after the | ||||||||||||||||||||||||||
29 | receipt of a request for information under this Section. The | ||||||||||||||||||||||||||
30 | county assessor must send a request under this Section by | ||||||||||||||||||||||||||
31 | certified mail and must enclose a copy of this Section. | ||||||||||||||||||||||||||
32 | If any person (i) fails to comply with a request for |
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1 | information under this subsection within 60 days after its | ||||||
2 | receipt or (ii) in response to a request for information, makes | ||||||
3 | a statement that he or she knows to be materially false, then | ||||||
4 | that person is barred from any statutory appeal under this | ||||||
5 | Article. A person who was unable to comply with a request under | ||||||
6 | this subsection for reasons beyond his or her control is not | ||||||
7 | barred from making an appeal under this Article.
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8 | (c) The county assessor
shall, upon completion of the
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9 | revision of
assessments for any township or taxing district, | ||||||
10 | deliver the assessment books
for the township or taxing | ||||||
11 | district to the board of appeals
(until the first Monday in | ||||||
12 | December 1998 and the board of review
beginning on
the first | ||||||
13 | Monday in December 1998 and thereafter).
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14 | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||||||
15 | 8-14-96.)
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16 | (35 ILCS 200/16-95)
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17 | Sec. 16-95. Powers and duties of board of appeals or | ||||||
18 | review; complaints. | ||||||
19 | (a) In counties with 3,000,000 or more inhabitants, until | ||||||
20 | the first Monday in
December 1998, the board of appeals in any | ||||||
21 | year shall, on complaint that any
property is overassessed or | ||||||
22 | underassessed, or is exempt, review and order the
assessment | ||||||
23 | corrected.
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24 | Beginning the first Monday in December 1998 and thereafter, | ||||||
25 | in counties with
3,000,000 or more inhabitants, the board of | ||||||
26 | review:
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27 | (1) shall, on written complaint of any taxpayer or any | ||||||
28 | taxing district
that has an interest in the assessment that | ||||||
29 | any property is overassessed,
underassessed, or exempt, | ||||||
30 | review the assessment and confirm, revise, correct,
alter, | ||||||
31 | or modify the assessment, as appears to be just; and
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32 | (2) may, upon written motion
of any one or more members | ||||||
33 | of the board that is made on or before the dates
specified | ||||||
34 | in notices given under Section 16-110 for each township and
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35 | upon good cause shown, revise, correct, alter, or modify |
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1 | any assessment
(or part of an assessment) of real property | ||||||
2 | regardless of whether the
taxpayer or owner of the property | ||||||
3 | has filed a complaint with the board.
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4 |
No assessment may be changed by the board on its own | ||||||
5 | motion until the
taxpayer in whose name the property is | ||||||
6 | assessed and the chief county assessment
officer who | ||||||
7 | certified the assessment have been notified and given an
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8 | opportunity to be heard thereon. All taxing districts shall | ||||||
9 | have an
opportunity to be heard on the matter.
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10 | (b) The board of review may make a written request to the | ||||||
11 | owner or lessee of any real property for information that may | ||||||
12 | reasonably be required by the board of review to determine the | ||||||
13 | fair cash valuation of the property. The owner or lessee must | ||||||
14 | respond in writing and under oath within 60 days after the | ||||||
15 | receipt of a request for information under this Section. The | ||||||
16 | board must send a request under this Section by certified mail | ||||||
17 | and must enclose a copy of this Section. | ||||||
18 | If any person (i) fails to comply with a request for | ||||||
19 | information under this subsection within 60 days after its | ||||||
20 | receipt or (ii) in response to a request for information, makes | ||||||
21 | a statement that he or she knows to be materially false, then | ||||||
22 | that person is barred from any statutory appeal under this | ||||||
23 | Article. A person who was unable to comply with a request under | ||||||
24 | this subsection for reasons beyond his or her control is not | ||||||
25 | barred from making an appeal under this Article. | ||||||
26 | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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27 | Section 99. Effective date. This Act takes effect upon | ||||||
28 | becoming law.
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