Sen. Linda Holmes
Filed: 4/18/2013
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1 | AMENDMENT TO SENATE BILL 1657
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2 | AMENDMENT NO. ______. Amend Senate Bill 1657 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 6-15, 9-5, and 16-55 as follows:
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6 | (35 ILCS 200/6-15)
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7 | Sec. 6-15. Political makeup and compensation. The board of | ||||||
8 | review appointed
under Section 6-5 shall consist of 3 2 | ||||||
9 | members , 2 of whom are affiliated with the political
party | ||||||
10 | polling the highest vote for any county office in the county , | ||||||
11 | and one
member of the party polling the second highest vote for | ||||||
12 | the same county office
at the last general election prior to | ||||||
13 | any appointment made under this Section.
The third member shall | ||||||
14 | not be affiliated with that same party. Each member of the | ||||||
15 | board of review shall receive an annual salary to be fixed
by | ||||||
16 | the county board and paid out of the county treasury.
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1 | (Source: P.A. 86-905; 87-1189; 88-455.)
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2 | (35 ILCS 200/9-5)
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3 | Sec. 9-5. Rules. Each county assessor, board of appeals, | ||||||
4 | and board of
review shall make and publish reasonable rules for | ||||||
5 | the guidance of persons
doing business with them and for the | ||||||
6 | orderly dispatch of business.
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7 | In counties with fewer than 3,000,000 inhabitants, these | ||||||
8 | rules shall not require specific proof to be offered nor limit | ||||||
9 | the nature of evidence which may be offered as a condition of | ||||||
10 | filing an assessment complaint under Section 16-55. | ||||||
11 | In counties with 3,000,000 or more inhabitants, the county | ||||||
12 | assessor and board
of appeals (ending the first Monday in | ||||||
13 | December 1998 and the board of
review beginning the first | ||||||
14 | Monday in December 1998 and thereafter),
jointly shall make and | ||||||
15 | prescribe rules for the assessment of
property and the | ||||||
16 | preparation of the assessment books by the township assessors
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17 | in their respective townships and for the return of those books | ||||||
18 | to the county
assessor.
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19 | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||||||
20 | 8-14-96.)
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21 | (35 ILCS 200/16-55)
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22 | Sec. 16-55. Complaints. | ||||||
23 | (a) On written complaint that any property is
overassessed | ||||||
24 | or underassessed, the board shall review the assessment, and
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1 | correct it, as appears to be just, but in no case shall the | ||||||
2 | property be
assessed at a higher percentage of fair cash value | ||||||
3 | than other property in the
assessment district prior to | ||||||
4 | equalization by the board or the Department. | ||||||
5 | (b) The board shall include compulsory sales in reviewing | ||||||
6 | and correcting assessments, including, but not limited to, | ||||||
7 | those compulsory sales submitted by the taxpayer, if the board | ||||||
8 | determines that those sales reflect the same property | ||||||
9 | characteristics and condition as those originally used to make | ||||||
10 | the assessment. The board shall also consider whether the | ||||||
11 | compulsory sale would otherwise be considered an arm's length | ||||||
12 | transaction. | ||||||
13 | (c) If a complaint is filed by an attorney on behalf of a | ||||||
14 | taxpayer, all notices and correspondence from the board | ||||||
15 | relating to the appeal shall be directed to the attorney. The | ||||||
16 | board may require proof of the attorney's authority to | ||||||
17 | represent the taxpayer. If the attorney fails to provide proof | ||||||
18 | of authority within the compliance period granted by the board | ||||||
19 | pursuant to subsection (d), the board may dismiss the | ||||||
20 | complaint. The Board shall send, electronically or by mail, | ||||||
21 | notice of the dismissal to the attorney and taxpayer. | ||||||
22 | (d) A
complaint to affect the assessment for the current | ||||||
23 | year shall be filed on or before 30 calendar days after the | ||||||
24 | date
of publication of the assessment list under Section 12-10. | ||||||
25 | Upon receipt of a written complaint that is timely filed under | ||||||
26 | this Section, the board of review shall docket the complaint. |
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1 | If the complaint does not comply with the board of review rules | ||||||
2 | adopted under Section 9-5 entitling the complainant to a | ||||||
3 | hearing, the board shall send, electronically or by mail, | ||||||
4 | notification acknowledging receipt of the complaint. The | ||||||
5 | notification must identify which rules have not been complied | ||||||
6 | with and provide the complainant with not less than 10 business | ||||||
7 | days to bring the complaint into compliance with those rules. | ||||||
8 | If the complainant complies with the board of review rules | ||||||
9 | either upon the initial filing of a complaint or within the | ||||||
10 | time as extended by the board of review for compliance, then | ||||||
11 | the board of review shall send, electronically or by mail, a | ||||||
12 | notice of hearing and the board shall hear the complaint and | ||||||
13 | shall issue and send, electronically or by mail, a decision | ||||||
14 | upon resolution. Except as otherwise provided in subsection | ||||||
15 | (c), if the complainant has not complied with the rules within | ||||||
16 | the time as extended by the board of review, the board shall | ||||||
17 | nonetheless issue and send a decision. The board of review may | ||||||
18 | adopt rules allowing any party to attend and participate in a | ||||||
19 | hearing by telephone or electronically. | ||||||
20 | (e) The board may also,
at any time before its revision of | ||||||
21 | the assessments is completed in every year,
increase, reduce or | ||||||
22 | otherwise adjust the assessment of any property, making
changes | ||||||
23 | in the valuation as may be just, and shall have full power over | ||||||
24 | the
assessment of any person and may do anything in regard | ||||||
25 | thereto that it may deem
necessary to make a just assessment, | ||||||
26 | but the property shall not be assessed at
a higher percentage |
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1 | of fair cash value than the assessed valuation of other
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2 | property in the assessment district prior to equalization by | ||||||
3 | the board or the
Department. | ||||||
4 | (f) No assessment shall be increased until the person to be | ||||||
5 | affected
has been notified and given an opportunity to be | ||||||
6 | heard, except as provided
below. | ||||||
7 | (g) Before making any reduction in assessments of its own | ||||||
8 | motion, the board
of review shall give notice to the assessor | ||||||
9 | or chief county assessment officer
who certified the | ||||||
10 | assessment, and give the assessor or chief county assessment
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11 | officer an opportunity to be heard thereon. | ||||||
12 | (h) All complaints of errors in
assessments of property | ||||||
13 | shall be in writing, and shall be filed by the
complaining | ||||||
14 | party with the board of review, in duplicate. The duplicate | ||||||
15 | shall
be filed by the board of review with the assessor or | ||||||
16 | chief county assessment
officer who certified the assessment. | ||||||
17 | (i) In all cases where a change in assessed
valuation of | ||||||
18 | $100,000 or more is sought, the board of review shall also | ||||||
19 | serve a
copy of the petition on all taxing districts as shown | ||||||
20 | on the last available tax
bill at least 14 days prior to the | ||||||
21 | hearing on the complaint. All taxing
districts shall have an | ||||||
22 | opportunity to be heard on the complaint. | ||||||
23 | (j) Complaints
shall be classified by townships or taxing | ||||||
24 | districts by the clerk of the board
of review. All classes of | ||||||
25 | complaints shall be docketed numerically, each in its
own | ||||||
26 | class, in the order in which they are presented, in books kept |
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1 | for that
purpose, which books shall be open to public | ||||||
2 | inspection. Complaints shall be
considered by townships or | ||||||
3 | taxing districts until all complaints have been
heard and | ||||||
4 | passed upon by the board.
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5 | (Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)".
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6 | Section 99. Effective date. This Act takes effect upon | ||||||
7 | becoming law.".
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