Rep. Robert Rita

Filed: 5/13/2011

 

 


 

 


 
09700SB1386ham001LRB097 08026 HLH 55597 a

1
AMENDMENT TO SENATE BILL 1386

2    AMENDMENT NO. ______. Amend Senate Bill 1386 by replacing
3everything after the enacting clause with the following:
 
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.
9    (a) If any property is twice assessed for the same year,
10or assessed before it becomes taxable, and the erroneously
11assessed taxes have been paid either at sale or otherwise, or
12have been overpaid by the same claimant or by different
13claimants, the County Collector, upon being satisfied of the
14facts in the case, shall refund the taxes to the proper
15claimant. When the County Collector is unable to determine the
16proper claimant, the circuit court, on petition of the person

 

 

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1paying the taxes, or his or her agent, and being satisfied of
2the facts in the case, shall direct the county collector to
3refund the taxes and deduct the amount thereof, pro rata, from
4the moneys due to taxing bodies which received the taxes
5erroneously paid, or their legal successors. Pleadings in
6connection with the petition provided for in this Section shall
7conform to that prescribed in the Civil Practice Law. Appeals
8may be taken from the judgment of the circuit court, either by
9the county collector or by the petitioner, as in other civil
10cases. A claim for refund shall not be allowed unless a
11petition is filed within 5 years from the date the right to a
12refund arose. If a certificate of error results in the
13allowance of a homestead exemption not previously allowed, the
14county collector shall pay the taxpayer interest on the amount
15of taxes paid that are attributable to the amount of the
16additional allowance, at the rate of 6% per year. To cover the
17cost of interest, the county collector shall proportionately
18reduce the distribution of taxes collected for each taxing
19district in which the property is situated.
20    (b) Notwithstanding any other provision of law, in Cook
21County a claim for refund under this Section is also allowed if
22the application therefor is filed between September 1, 2011 and
23September 1, 2012 and the right to a refund arose more than 5
24years prior to the date the application is filed but not
25earlier than January 1, 2000. The Cook County Treasurer, upon
26being satisfied of the facts in the case, shall refund the

 

 

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1taxes to the proper claimant and shall proportionately reduce
2the distribution of taxes collected for each taxing district in
3which the property is situated. Refunds under this subsection
4shall be paid in the order in which the claims are received.
5The Cook County Treasurer shall not accept a claim for refund
6under this subsection before September 1, 2011. For the
7purposes of this subsection, the Cook County Treasurer shall
8accept a claim for refund by mail or in person. In no event
9shall a refund be paid under this subsection if the issuance of
10that refund would cause the aggregate total of taxes and
11interest refunded for all claims under this subsection to
12exceed $350,000. The Cook County Treasurer shall notify the
13public of the provisions of this subsection on the Treasurer's
14website. A home rule unit may not regulate claims for refunds
15in a manner that is inconsistent with this Act. This Section is
16a limitation of home rule powers under subsection (i) of
17Section 6 of Article VII of the Illinois Constitution.
18(Source: P.A. 83-121; 85-468; 88-455.)
 
19    Section 99. Effective date. This Act takes effect upon
20becoming law.".