Sen. Don Harmon
Filed: 4/11/2008
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1 | AMENDMENT TO SENATE BILL 2636
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2 | AMENDMENT NO. ______. Amend Senate Bill 2636, AS AMENDED, | ||||||
3 | after the enacting clause, 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 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 |
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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
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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
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21 | taxes collected for each taxing district in which the property | ||||||
22 | is situated.
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23 | (Source: P.A. 83-121; 85-468; 88-455.)".
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