96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB0221


 
Introduced 1/20/2009, by Rep. Timothy L. Schmitz
 
SYNOPSIS AS INTRODUCED:
 		








  



35 ILCS 200/14-20









    Amends the Property Tax Code. Requires that certificates of error be issued if an owner fails to
file
an application for any homestead exemption under Article 15 during any of the 3 previous assessment years and he or she qualifies
for the exemption. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB0221

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    AN ACT concerning revenue.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Property Tax Code is amended  by changing 
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Section 14-20 as follows:
 



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    (35 ILCS 200/14-20)


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    Sec. 14-20. Certificate of error; counties of less than 
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3,000,000. In any
county with less than 3,000,000 inhabitants, 
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if, at any time before judgment or
order of sale is entered in 
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any proceeding to collect or to enjoin the
collection of taxes 
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based upon any assessment of any property, the chief county

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assessment officer discovers an error or mistake in the 
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assessment (other than
errors of judgment as to the valuation 
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of the property), he or she shall issue
to the person 
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erroneously assessed a certificate setting forth the nature of

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the error and the cause or causes of the error.
In any county 
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with less than 3,000,000 inhabitants, if an owner fails to
file

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an application for any homestead exemption under Article 15 the 
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Senior Citizens Assessment Freeze Homestead Exemption
provided 
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in Section 15-172 during any of the 3 previous assessment years 
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year and qualifies
for the exemption, the Chief County 
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Assessment Officer pursuant to this
Section,
or the Board of 
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Review pursuant to Section 16-75, shall issue a
certificate of 
 


 






HB0221
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1
error setting forth the correct taxable valuation of the

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property.
The certificate, when properly
endorsed by the 
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majority of the board of review, showing their concurrence, and

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not otherwise, may be used in evidence in any court of 
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competent jurisdiction,
and when so introduced in evidence, 
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shall become a part of the court record and
shall not be 
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removed from the files except on an order of the court.

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(Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.