093_SB0615sam001











                                     LRB093 07258 SJM 13170 a

 1                    AMENDMENT TO SENATE BILL 615

 2        AMENDMENT NO.     .  Amend Senate Bill 615  by  replacing
 3    everything after the enacting clause with the following:

 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
 8    increased; 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
11    is 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. If the revision by the
15    county assessor causes a  change  in  all  assessments  in  a
16    particular  major  class  of  property  in  any  township  or
17    assessment  district  within  the  county,  the notice to the
18    person to whom the most recent  tax  bill  was  mailed  shall
19    include  a  general statement indicating that all assessments
20    in a particular major class in  the  township  or  assessment
21    district  have  been  changed  because of an application of a
22    factor and shall state the factor. When a notice is mailed by
 
                            -2-      LRB093 07258 SJM 13170 a
 1    the county assessor  to  the  address  of  a  mortgagee,  the
 2    mortgagee,   within  7  business  days  after  the  mortgagee
 3    receives the notice, shall forward a copy of  the  notice  to
 4    each  mortgagor  of the property referred to in the notice at
 5    the last known address of each  mortgagor  as  shown  on  the
 6    records  of  the  mortgagee.  There shall be no liability for
 7    the failure of the mortgagee to forward the  notice  to  each
 8    mortgagor.  The  assessor  may  provide  for  the  filing  of
 9    complaints and make revisions at times other than those dates
10    published  under  Section 14-35. When the county assessor has
11    completed the revision and correction and entered the changes
12    and revision in the assessment books, an affidavit  shall  be
13    attached to the assessment books in the form required by law,
14    signed by the county assessor.
15        (b)  In  counties with 3,000,000 or more inhabitants, for
16    parcels, other than parcels in the class  that  includes  the
17    majority  of  the  single-family  residential parcels under a
18    county ordinance adopted in  accordance  with  Section  4  of
19    Article  IX  of  the  Illinois  Constitution,  located in the
20    assessment district for which the current assessment year  is
21    a  general  assessment year, within 30 days after sending the
22    required notices under  this  Section,  the  county  assessor
23    shall  file with the board of appeals (until the first Monday
24    in December 1998, and the board of review beginning the first
25    Monday in December 1998 and thereafter) a list of the parcels
26    for which the notices under this Section were  sent,  showing
27    the  following  information  for each such parcel: the parcel
28    index number, the township in which the  parcel  is  located,
29    the  class  for  the  current year, the previous year's final
30    total assessed value, the total assessed  value  proposed  by
31    the  county  assessor, and the name of the person to whom the
32    notice required under this Section was sent.  The list  shall
33    be available for public inspection at the office of the board
34    during the regular office hours of the board.  The list shall
 
                            -3-      LRB093 07258 SJM 13170 a
 1    be retained by the board for at least 10 years after the date
 2    it is initially filed by the county assessor.
 3        (c)  The  provisions  of  subsection  (b) of this Section
 4    shall be applicable beginning with  the  assessment  for  the
 5    1997 tax year.
 6    (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)

 7        Section  99.  Effective date.  This Act takes effect upon
 8    becoming law.".