97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB0160

 

Introduced 2/8/2011, by Sen. Tim Bivins

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/14-20

    Amends the Property Tax Code. In a Section concerning certificates of error in counties of less than 3,000,000, provides that no certificate of error, other than a certificate to establish tax exempt status, shall be executed for any tax year more than 3 years after the date on which the annual judgment and order of sale for that tax year was first entered. Removes a provision stating that certificates of error may be issued at any time before judgment or order of sale is entered in any proceeding to collect or to enjoin the collection of taxes based upon any assessment of any property. Effective immediately.


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FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by changing
5Section 14-20 as follows:
 
6    (35 ILCS 200/14-20)
7    Sec. 14-20. Certificate of error; counties of less than
83,000,000. In any county with less than 3,000,000 inhabitants,
9if, at any time before judgment or order of sale is entered in
10any proceeding to collect or to enjoin the collection of taxes
11based upon any assessment of any property, the chief county
12assessment officer discovers an error or mistake in the
13assessment (other than errors of judgment as to the valuation
14of the property), he or she shall issue to the person
15erroneously assessed a certificate setting forth the nature of
16the error and the cause or causes of the error. In any county
17with less than 3,000,000 inhabitants, if an owner fails to file
18an application for any homestead exemption provided under
19Article 15 during the previous assessment year and qualifies
20for the exemption, the Chief County Assessment Officer pursuant
21to this Section, or the Board of Review pursuant to Section
2216-75, shall issue a certificate of error setting forth the
23correct taxable valuation of the property. The certificate,

 

 

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1when properly endorsed by the majority of the board of review,
2showing their concurrence, and not otherwise, may be used in
3evidence in any court of competent jurisdiction, and when so
4introduced in evidence, shall become a part of the court record
5and shall not be removed from the files except on an order of
6the court. No certificate of error, other than a certificate to
7establish an exemption under Section 14-25, shall be executed
8for any tax year more than 3 years after the date on which the
9annual judgment and order of sale for that tax year was first
10entered. The changes made by this amendatory Act of the 97th
11General Assembly apply to certificates of error issued on or
12after the effective date of this amendatory Act of the 97th
13General Assembly.
14(Source: P.A. 96-522, eff. 8-14-09.)
 
15    Section 99. Effective date. This Act takes effect upon
16becoming law.