97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB1386

 

Introduced 2/9/2011, by Sen. Emil Jones, III

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/20-175

    Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides as follows: If the right to a refund arose on or after January 1, 1990, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 20 years after the date the right to a refund arose. Provides that each county collector must maintain payment image records for a minimum of 20 years after the date of payment.


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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 20-175 as follows:
 
6    (35 ILCS 200/20-175)
7    Sec. 20-175. Refund for erroneous assessments or
8overpayments. If any property is twice assessed for the same
9year, or assessed before it becomes taxable, and the
10erroneously assessed taxes have been paid either at sale or
11otherwise, or have been overpaid by the same claimant or by
12different claimants, the County Collector, upon being
13satisfied of the facts in the case, shall refund the taxes to
14the proper claimant. When the County Collector is unable to
15determine the proper claimant, the circuit court, on petition
16of the person paying the taxes, or his or her agent, and being
17satisfied of the facts in the case, shall direct the county
18collector to refund the taxes and deduct the amount thereof,
19pro rata, from the moneys due to taxing bodies which received
20the taxes erroneously paid, or their legal successors.
21Pleadings in connection with the petition provided for in this
22Section shall conform to that prescribed in the Civil Practice
23Law. Appeals may be taken from the judgment of the circuit

 

 

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1court, either by the county collector or by the petitioner, as
2in other civil cases. If the right to a refund arose before
3January 1, 1990, a A claim for refund shall not be allowed
4unless a petition is filed within 5 years from the date the
5right to a refund arose. If the right to a refund arose on or
6after January 1, 1990, a claim for refund shall not be allowed
7unless a petition is filed with the circuit court or a claim is
8made to the county collector within 20 years after the date the
9right to a refund arose. If a certificate of error results in
10the allowance of a homestead exemption not previously allowed,
11the county collector shall pay the taxpayer interest on the
12amount of taxes paid that are attributable to the amount of the
13additional allowance, at the rate of 6% per year. To cover the
14cost of interest, the county collector shall proportionately
15reduce the distribution of taxes collected for each taxing
16district in which the property is situated. Each county
17collector must maintain payment image records for a minimum of
1820 years after the date of payment.
19(Source: P.A. 83-121; 85-468; 88-455.)