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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||
5 | Sections 16-180 and 16-185 as follows:
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6 | (35 ILCS 200/16-180)
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7 | Sec. 16-180. Procedure for determination of correct | ||||||
8 | assessment. The Property
Tax Appeal Board shall establish by | ||||||
9 | rules an informal procedure for the
determination of the | ||||||
10 | correct assessment of property which is the subject of an
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11 | appeal. The procedure, to the extent that the Board considers | ||||||
12 | practicable,
shall eliminate formal rules of pleading, | ||||||
13 | practice and evidence, and except
for any reasonable filing fee | ||||||
14 | determined by the Board, may provide that costs
shall be in the | ||||||
15 | discretion of the Board. A copy of the appellant's petition
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16 | shall be mailed or sent by electronic means by the clerk of the | ||||||
17 | Property Tax Appeal Board to the board
of review whose decision | ||||||
18 | is being appealed. In all
cases where a change in
assessed | ||||||
19 | valuation of $100,000 or more is sought, the board of review
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20 | shall
serve a copy of the petition on all taxing districts as | ||||||
21 | shown on the last
available tax bill. The chairman of the | ||||||
22 | Property Tax Appeal Board shall
provide for the speedy hearing | ||||||
23 | of all such appeals. Each appeal shall be
limited to the |
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1 | grounds listed in the petition filed with the Property Tax
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2 | Appeal Board. All appeals shall be
considered de novo and the | ||||||
3 | Property Tax Appeal Board shall not be limited to the evidence | ||||||
4 | presented to the board of review of the county. A party | ||||||
5 | participating in the hearing before the Property Tax Appeal | ||||||
6 | Board is entitled to introduce evidence that is otherwise | ||||||
7 | proper and admissible without regard to whether that evidence | ||||||
8 | has previously been introduced at a hearing before the board of | ||||||
9 | review of the county. Where no complaint has been made to the | ||||||
10 | board
of review of the county where the property is located
and | ||||||
11 | the appeal is
based solely on the effect of an equalizing | ||||||
12 | factor assigned to all property
or to a class of property by | ||||||
13 | the board of review, the
Property Tax Appeal
Board shall not | ||||||
14 | grant a reduction in assessment greater than the
amount that | ||||||
15 | was added as the result of the equalizing factor.
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16 | The provisions added to this Section by this amendatory Act | ||||||
17 | of the 93rd
General Assembly shall be construed as declaratory | ||||||
18 | of existing law and not as a
new enactment.
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19 | (Source: P.A. 93-248, eff. 7-22-03; 93-758, eff. 7-16-04.)
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20 | (35 ILCS 200/16-185)
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21 | Sec. 16-185. Decisions. The Board shall make a decision in | ||||||
22 | each appeal or
case appealed to it, and the decision shall be | ||||||
23 | based upon equity and the weight
of evidence and not upon | ||||||
24 | constructive fraud, and shall be binding upon
appellant and | ||||||
25 | officials of government. The extension of taxes on any
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1 | assessment so appealed shall not be delayed by any proceeding | ||||||
2 | before the Board,
and, in case the assessment is altered by the | ||||||
3 | Board, any taxes extended upon
the unauthorized assessment or | ||||||
4 | part thereof shall be abated, or, if already
paid, shall be | ||||||
5 | refunded with interest as provided in Section 23-20.
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6 | The decision or order of the Property Tax Appeal Board in | ||||||
7 | any such
appeal, shall, within 10 days thereafter, be certified | ||||||
8 | at no charge to
the appellant and to the proper authorities, | ||||||
9 | including the board of
review or board of appeals whose | ||||||
10 | decision was appealed, the county clerk
who extends taxes
upon | ||||||
11 | the assessment in question, and the county collector who | ||||||
12 | collects
property taxes upon such assessment. | ||||||
13 | The final administrative decision of the Property Tax | ||||||
14 | Appeal Board shall be deemed served on a party when a copy of | ||||||
15 | the decision is: (1) deposited in the United States Mail, in a | ||||||
16 | sealed package, with postage prepaid, addressed to that party | ||||||
17 | at the address listed for that party in the pleadings; except | ||||||
18 | that, if the party is represented by an attorney, the notice | ||||||
19 | shall go to the attorney at the address listed in the | ||||||
20 | pleadings; or (2) sent electronically to the party at the | ||||||
21 | e-mail addresses provided for that party in the pleadings. The | ||||||
22 | Property Tax Appeal Board shall allow each party to designate | ||||||
23 | one or more individuals to receive electronic correspondence on | ||||||
24 | behalf of that party and shall allow each party to change, add, | ||||||
25 | or remove designees selected by that party during the course of | ||||||
26 | the proceedings. Decisions and all electronic correspondence |
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1 | shall be directed to each individual so designated.
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2 | If the Property Tax Appeal Board renders a decision | ||||||
3 | lowering the
assessment of a particular parcel after the | ||||||
4 | deadline for filing complaints
with the board of review or | ||||||
5 | board of appeals or after adjournment of the
session of
the | ||||||
6 | board of review or board of appeals at which assessments for | ||||||
7 | the
subsequent year are
being considered, the taxpayer may, | ||||||
8 | within 30 days after the date of
written notice of the Property | ||||||
9 | Tax Appeal Board's decision, appeal the
assessment for the | ||||||
10 | subsequent year directly to the Property Tax
Appeal Board.
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11 | If the Property Tax Appeal Board renders a decision | ||||||
12 | lowering the
assessment of a particular parcel on which a | ||||||
13 | residence
occupied by the
owner is situated, such reduced | ||||||
14 | assessment, subject to equalization, shall
remain in effect for | ||||||
15 | the remainder of the general assessment period as provided
in | ||||||
16 | Sections 9-215 through 9-225, unless that parcel is | ||||||
17 | subsequently sold in
an arm's length transaction establishing a | ||||||
18 | fair cash value for the parcel that
is different from the fair | ||||||
19 | cash value on which the Board's assessment is
based, or unless | ||||||
20 | the decision of the Property Tax Appeal Board is reversed
or | ||||||
21 | modified upon review.
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22 | (Source: P.A. 88-455; 88-660, eff. 9-16-94; 89-671, eff. | ||||||
23 | 8-14-96.)
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24 | Section 99. Effective date. This Act takes effect upon | ||||||
25 | becoming law. |