HB0354 Engrossed

LRB096 05680 RCE 15746 b






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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 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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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 
 


 






HB0354 Engrossed
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LRB096 05680 RCE 15746 b




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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, if the 
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county collector receives payment of any erroneously assessed 
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taxes or overpayment of properly assessed taxes, the county 
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collector shall: (1) pay, within 120 days after receipt of the 
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payment or overpayment, a refund to the proper claimant 
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regardless of whether a claim for refund is filed; or (2) when 
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more than one person made the payment or overpayment and the 
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county collector cannot determine to whom the refund should be 
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made, send a notice by certified mail return receipt requested 
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within 30 days after receipt of the payment or overpayment 
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advising those persons that a refund is due and the procedures 
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to follow to obtain a refund. A claim for refund shall not be 
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allowed
unless a petition is filed within 5 years from the date 
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the right to a refund
arose.   If a certificate of error results 
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in the allowance of a homestead
exemption not previously 
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allowed, the county collector shall pay the taxpayer
interest 
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on the amount of taxes paid that are attributable to the amount 
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of the
additional allowance, at the rate of 6% per year.  To 
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cover the cost of
interest, the county collector shall 
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proportionately reduce the distribution of
taxes collected for 
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each taxing district in which the property is situated.

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(Source: P.A. 83-121; 85-468; 88-455.)