|
|
Rep. Harry Osterman
Filed: 4/10/2008
|
|
09500HB5373ham001 |
|
LRB095 18856 AJO 49266 a |
|
|
| 1 |
| AMENDMENT TO HOUSE BILL 5373
|
| 2 |
| AMENDMENT NO. ______. Amend House Bill 5373 on page 1, |
| 3 |
| before line 4, by inserting the following:
|
| 4 |
| "Section 3. The Property Tax Code is amended by changing |
| 5 |
| Section 20-175 as follows:
|
| 6 |
| (35 ILCS 200/20-175)
|
| 7 |
| Sec. 20-175. Refund for erroneous assessments or |
| 8 |
| overpayments. If any
property is twice assessed for the same |
| 9 |
| year, or assessed before it becomes
taxable, and the |
| 10 |
| erroneously assessed taxes have been paid either at sale or
|
| 11 |
| otherwise, or have been overpaid by the same claimant or by |
| 12 |
| different
claimants, the County Collector, upon being |
| 13 |
| satisfied of the facts in the case,
shall refund the taxes to |
| 14 |
| the proper claimant. When the County Collector is
unable to |
| 15 |
| determine the proper claimant, the circuit court, on petition |
| 16 |
| of the
person paying the taxes, or his or her agent, and being |
|
|
|
09500HB5373ham001 |
- 2 - |
LRB095 18856 AJO 49266 a |
|
|
| 1 |
| satisfied of the facts
in the case, shall direct the county |
| 2 |
| collector to refund the taxes and deduct
the amount thereof, |
| 3 |
| pro rata, from the moneys due to taxing bodies which
received |
| 4 |
| the taxes erroneously paid, or their legal successors. |
| 5 |
| Pleadings
in connection with the petition provided for in this |
| 6 |
| Section shall conform
to that prescribed in the Civil Practice |
| 7 |
| Law. Appeals may be taken from the
judgment of the circuit |
| 8 |
| court, either by the county collector or by the
petitioner, as |
| 9 |
| in other civil cases. Any erroneous assessment payments or |
| 10 |
| overpayments not refunded within 7 years shall be delivered to |
| 11 |
| the Office of the Illinois State Treasurer pursuant to the |
| 12 |
| Illinois Uniform Disposition of Unclaimed Property Act. A claim |
| 13 |
| for refund shall not be allowed
unless a petition is filed |
| 14 |
| within 5 years from the date the right to a refund
arose. If a |
| 15 |
| certificate of error results in the allowance of a homestead
|
| 16 |
| exemption not previously allowed, the county collector shall |
| 17 |
| pay the taxpayer
interest on the amount of taxes paid that are |
| 18 |
| attributable to the amount of the
additional allowance, at the |
| 19 |
| rate of 6% per year. To cover the cost of
interest, the county |
| 20 |
| collector shall proportionately reduce the distribution of
|
| 21 |
| taxes collected for each taxing district in which the property |
| 22 |
| is situated.
|
| 23 |
| (Source: P.A. 83-121; 85-468; 88-455.)".
|