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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | |||||||||||||||||||
5 | Section 12-55 as follows:
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6 | (35 ILCS 200/12-55)
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7 | Sec. 12-55.
Notice requirement if assessment is increased; | |||||||||||||||||||
8 | counties of
3,000,000 or more.
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9 | (a) In counties with 3,000,000 or more inhabitants, a
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10 | revision
by the county assessor, except where such revision is | |||||||||||||||||||
11 | made on complaint of the
owner, shall not increase an | |||||||||||||||||||
12 | assessment without notice to the person to whom
the most | |||||||||||||||||||
13 | recent tax bill was mailed and an opportunity to be heard | |||||||||||||||||||
14 | before the
assessment is verified.
The county assessor shall | |||||||||||||||||||
15 | continue to accept appeals from the taxpayer for a period of | |||||||||||||||||||
16 | not less than 35 business days from the later of the date the | |||||||||||||||||||
17 | assessment notice is mailed as provided in this subsection or | |||||||||||||||||||
18 | is published on the assessor's website. When a notice is | |||||||||||||||||||
19 | mailed by
the county assessor to the address of a
mortgagee,
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20 | the mortgagee, within 7 business days after the mortgagee | |||||||||||||||||||
21 | receives
the notice, shall forward a copy of the notice to each | |||||||||||||||||||
22 | mortgagor of the
property
referred to in the notice
at the last | |||||||||||||||||||
23 | known address of each mortgagor as shown on the records of the
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1 | mortgagee. There shall be no liability for the failure of the | ||||||
2 | mortgagee to
forward the notice to each mortgagor.
The | ||||||
3 | assessor may provide for
the filing of complaints
and make | ||||||
4 | revisions at times other than those dates published under | ||||||
5 | Section
14-35. When the county assessor has completed the | ||||||
6 | revision and correction and
entered the changes and revision | ||||||
7 | in the assessment books, an affidavit shall be
attached to the | ||||||
8 | assessment books in the form required by law, signed by the
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9 | county assessor.
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10 | (b) In counties with 3,000,000 or more inhabitants, for | ||||||
11 | parcels, other
than parcels in the class that includes the | ||||||
12 | majority of the single-family
residential parcels under a | ||||||
13 | county ordinance adopted in accordance with Section
4 of | ||||||
14 | Article IX of the Illinois Constitution, located in the | ||||||
15 | assessment
district for which the current assessment year is a | ||||||
16 | general assessment year,
within 30 days after sending the | ||||||
17 | required notices under this Section, the
county assessor shall | ||||||
18 | file with the board of appeals (until the first Monday in
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19 | December 1998, and the board of review beginning the first | ||||||
20 | Monday in December
1998 and thereafter) a list of the parcels | ||||||
21 | for which the notices under this
Section were sent, showing | ||||||
22 | the following information for each such parcel: the
parcel | ||||||
23 | index number, the township in which the parcel is located, the | ||||||
24 | class for
the current year, the previous year's final total | ||||||
25 | assessed value, the total
assessed value proposed by the | ||||||
26 | county assessor, and the name of the person to
whom the notice |
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1 | required under this Section was sent. The list shall be
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2 | available for public inspection at the office of the board | ||||||
3 | during the regular
office hours of the board. The list shall be | ||||||
4 | retained by the board for at
least 10 years after the date it | ||||||
5 | is initially filed by the county assessor.
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6 | (c) The provisions of subsection (b) of this Section shall | ||||||
7 | be applicable
beginning with the assessment for the 1997 tax | ||||||
8 | year.
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9 | (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
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