|
|
|
|
HB1137 Enrolled |
|
LRB096 05832 RCE 15911 b |
|
|
| 1 |
| AN ACT concerning revenue.
|
| 2 |
| Be it enacted by the People of the State of Illinois,
|
| 3 |
| represented in the General Assembly:
|
| 4 |
| Section 5. The Mobile Home Local Services Tax Enforcement |
| 5 |
| Act is amended by adding Section 112 as follows:
|
| 6 |
| (35 ILCS 516/112 new) |
| 7 |
| Sec. 112. Certificate of error. At any time before a |
| 8 |
| judgment and order of sale is entered in any proceeding to |
| 9 |
| collect or to enjoin the collection of taxes, the owner may |
| 10 |
| file an affidavit with the board of review that the tax bill is |
| 11 |
| in error as to the square footage or as to the rate of tax. The |
| 12 |
| board of review, with the consent of the chief county |
| 13 |
| assessment officer, may issue the person erroneously assessed a |
| 14 |
| certificate of error setting forth the nature of the error and |
| 15 |
| the cause or causes of the error. The certificate, when |
| 16 |
| properly endorsed by a majority of the board of review and by |
| 17 |
| the chief county assessment officer showing their concurrence, |
| 18 |
| and not otherwise, may be used in evidence in any court of |
| 19 |
| competent jurisdiction and, when introduced in evidence, shall |
| 20 |
| become part of the court record and shall not be removed from |
| 21 |
| the files except on an order of the court.
|
| 22 |
| Section 99. Effective date. This Act takes effect upon |