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Rep. Harry Osterman
Filed: 5/7/2008
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09500HB5373ham004 |
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LRB095 18856 AJO 50566 a |
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| AMENDMENT TO HOUSE BILL 5373
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| AMENDMENT NO. ______. Amend House Bill 5373 on page 1, |
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| before line 4, by inserting the following:
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| "Section 3. The Property Tax Code is amended by changing |
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| Section 20-175 as follows:
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| (35 ILCS 200/20-175)
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| Sec. 20-175. Refund for erroneous assessments or |
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| overpayments. If any
property is twice assessed for the same |
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| year, or assessed before it becomes
taxable, and the |
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| erroneously assessed taxes have been paid either at sale or
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| otherwise, or if properly assessed taxes have been overpaid by |
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| the same claimant or by different
claimants, the County |
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| Collector, upon being satisfied of the facts in the case,
shall |
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| refund the taxes to the proper claimant. When the County |
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| Collector is
unable to determine the proper claimant, the |
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| circuit court, on petition of the
person paying the taxes, or |
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09500HB5373ham004 |
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LRB095 18856 AJO 50566 a |
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| his or her agent, and being satisfied of the facts
in the case, |
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| shall direct the county collector to refund the taxes and |
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| deduct
the amount thereof, pro rata, from the moneys due to |
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| taxing bodies which
received the taxes erroneously paid, or |
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| their legal successors. Pleadings
in connection with the |
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| petition provided for in this Section shall conform
to that |
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| prescribed in the Civil Practice Law. Appeals may be taken from |
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| the
judgment of the circuit court, either by the county |
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| collector or by the
petitioner, as in other civil cases. In |
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| counties having a population of more than 3,000,000, any |
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| erroneously assessed taxes that have been paid or properly |
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| assessed taxes that have been overpaid shall be refunded by the |
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| county collector to the proper claimant within 120 days after |
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| the county collector receives a payment of erroneously assessed |
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| taxes or the overpayment of the properly assessed taxes. A |
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| claim for refund shall not be allowed
unless a petition is |
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| filed within 5 years from the date the right to a refund
arose. |
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| If a certificate of error results in the allowance of a |
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| homestead
exemption not previously allowed, the county |
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| collector shall pay the taxpayer
interest on the amount of |
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| taxes paid that are attributable to the amount of the
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| additional allowance, at the rate of 6% per year. To cover the |
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| cost of
interest, the county collector shall proportionately |
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| reduce the distribution of
taxes collected for each taxing |
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| district in which the property is situated.
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| (Source: P.A. 83-121; 85-468; 88-455.)".
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