HB3664 Engrossed

LRB096 09387 RCE 19544 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 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 provided under 
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Article 15 the Senior Citizens Assessment Freeze Homestead 
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Exemption
provided in Section 15-172 during the previous 
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assessment year and qualifies
for the exemption, the Chief 
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County Assessment Officer pursuant to this
Section,
or the 
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Board of Review pursuant to Section 16-75, shall issue a

 


 






HB3664 Engrossed
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LRB096 09387 RCE 19544 b




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certificate of error setting forth the correct taxable 
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valuation of the
property.
The certificate, when properly

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endorsed by the majority of the board of review, showing their 
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concurrence, and
not otherwise, may be used in evidence in any 
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court of competent jurisdiction,
and when so introduced in 
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evidence, shall become a part of the court record and
shall not 
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be 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.