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