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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 Property Tax Code is amended by changing | ||||||
5 | Section 12-55 as follows: | ||||||
6 | (35 ILCS 200/12-55) | ||||||
7 | Sec. 12-55. Notice requirement if assessment is increased; | ||||||
8 | counties of 3,000,000 or more. | ||||||
9 | (a) In counties with 3,000,000 or more inhabitants, a | ||||||
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 30 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, | ||||||
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 | ||||||
9 | county assessor. | ||||||
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 | ||||||
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 | ||||||
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. | ||||||
6 | (c) The provisions of subsection (b) of this Section shall | ||||||
7 | be applicable beginning with the assessment for the 1997 tax | ||||||
8 | year. | ||||||
9 | (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.) |