093_SB0270sam001











                                     LRB093 03428 SJM 13038 a

 1                    AMENDMENT TO SENATE BILL 270

 2        AMENDMENT NO.     .  Amend Senate Bill 270  by  replacing
 3    everything after the enacting clause with the following:

 4        "Section 5.  The Property Tax Code is amended by changing
 5    Section 23-10 as follows:

 6        (35 ILCS 200/23-10)
 7        Sec.  23-10.   Tax  objections and copies. Beginning with
 8    the 2003 1994 tax year, in counties with  3,000,000  or  more
 9    inhabitants,  and  beginning  with  the  1995 tax year in all
10    other counties, the person paying the taxes due  as  provided
11    in  Section  23-5  may  file  a tax objection complaint under
12    Section 23-15 within 165 75 days after the first penalty date
13    of the final installment of taxes for the year  in  question.
14    Beginning  with the 2003 tax year, in counties with less than
15    3,000,000 inhabitants, the person paying  the  taxes  due  as
16    provided  in  Section 23-5 may file a tax objection complaint
17    under Section 23-15 within 75 days after  the  first  penalty
18    date  of  the  final  installment  of  taxes  for the year in
19    question.  However, in all counties in  cases  in  which  the
20    complaint  is  permitted  to  be  filed without payment under
21    Section 23-5, it must be filed prior to the entry of judgment
22    under Section 21-175. In addition,  the  time  specified  for
 
                            -2-      LRB093 03428 SJM 13038 a
 1    payment  of  the  tax  provided  in Section 23-5 shall not be
 2    construed to delay or prevent the entry of judgment  against,
 3    or the sale of, tax delinquent property if the taxes have not
 4    been  paid  prior  to  the  entry  of  judgment under Section
 5    21-175. An objection to an assessment for any year shall  not
 6    be allowed by the court, however, if an administrative remedy
 7    was  available  by complaint to the board of appeals or board
 8    of review under Section 16-55 or Section 16-115, unless  that
 9    remedy was exhausted prior to the filing of the tax objection
10    complaint.
11        When  any  complaint  is filed with the court in a county
12    with  less than 3,000,000 inhabitants,  the  plaintiff  shall
13    file  3 copies of the complaint with the clerk of the circuit
14    court.  Any complaint or amendment thereto shall contain  (i)
15    on  the  first page a listing of the taxing districts against
16    which the complaint is directed and (ii)  a  summary  of  the
17    reasons  for  the  tax  objections set forth in the complaint
18    with enough copies of the summary to be distributed  to  each
19    of  the  taxing  districts  against  which  the  complaint is
20    directed. Within 10 days after the complaint  is  filed,  the
21    clerk  of  the  circuit  court  shall deliver one copy to the
22    State's Attorney and one copy to  the  county  clerk,  taking
23    their  receipts  therefor.  The county clerk shall, within 30
24    days from the last day for the filing of  complaints,  notify
25    the  duly  elected  or  appointed custodian of funds for each
26    taxing district  that  may  be  affected  by  the  complaint,
27    stating  (i)  that  a  complaint  has been filed and (ii) the
28    summary of the reasons for the tax objections  set  forth  in
29    the  complaint.    Any  amendment  to a complaint, except any
30    amendment permitted to be  made  in  open  court  during  the
31    course  of a hearing on the complaint, shall also be filed in
32    triplicate, with one copy delivered to the  State's  Attorney
33    and  one  copy  delivered to the county clerk by the clerk of
34    the circuit court. The State's Attorney shall within 10  days
 
                            -3-      LRB093 03428 SJM 13038 a
 1    of receiving his or her copy of the amendment notify the duly
 2    elected  or  appointed  custodian  of  funds  for each taxing
 3    district whose tax monies may be affected by  the  amendment,
 4    stating  (i)  that  the amendment has been filed and (ii) the
 5    summary of the reasons for the tax objections  set  forth  in
 6    the amended complaint. The State's Attorney shall also notify
 7    the  custodian  and  the county clerk in writing of the date,
 8    time and place of any hearing before the  court  to  be  held
 9    upon the complaint or amended complaint not later than 4 days
10    prior  to  the hearing.  The notices provided in this Section
11    shall be by letter addressed to the custodian or  the  county
12    clerk  and  may  be  mailed by regular mail, postage prepaid,
13    postmarked within the required period, but not  less  than  4
14    days before a hearing.
15    (Source: P.A. 91-578, eff. 8-14-99.)

16        Section  90.  The State Mandates Act is amended by adding
17    Section 8.27 as follows:

18        (30 ILCS 805/8.27 new)
19        Sec. 8.27. Exempt mandate.   Notwithstanding  Sections  6
20    and  8 of this Act, no reimbursement by the State is required
21    for  the  implementation  of  any  mandate  created  by  this
22    amendatory Act of the 93rd General Assembly.

23        Section 99.  Effective date.  This Act takes effect  upon
24    becoming law.".