093_HB2567enr

 
HB2567 Enrolled                      LRB093 07275 SJM 07434 b

 1        AN ACT concerning taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Property Tax Code is amended by  changing
 5    Sections 16-180, 16-190, and 16-191 as follows:

 6        (35 ILCS 200/16-180)
 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
11    appeal.    The  procedure,  to  the  extent  that  the  Board
12    considers  practicable,  shall  eliminate  formal  rules   of
13    pleading,   practice   and   evidence,  and  except  for  any
14    reasonable filing fee determined by the  Board,  may  provide
15    that costs shall be in the discretion of the Board. A copy of
16    the  appellant's petition shall be mailed by the clerk of the
17    Property Tax Appeal Board to the board of review or board  of
18    appeals  whose decision is being appealed. In all cases where
19    a change in assessed valuation of $100,000 or more is sought,
20    the board of review or board of appeals shall serve a copy of
21    the petition on all taxing districts as  shown  on  the  last
22    available  tax  bill. The chairman of the Property Tax Appeal
23    Board shall provide  for  the  speedy  hearing  of  all  such
24    appeals.   Each appeal shall be limited to the grounds listed
25    in the petition filed with the  Property  Tax  Appeal  Board.
26    All  appeals  shall be considered de novo. Where no complaint
27    has been made to the board of review of the county where  the
28    property  is  located  and  the appeal is based solely on the
29    effect of an equalizing factor assigned to all property or to
30    a class of property by the board of review, the Property  Tax
31    Appeal  Board  shall  not  grant  a  reduction  in assessment
 
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 1    greater than the amount that was added as the result  of  the
 2    equalizing factor.
 3    (Source: P.A. 88-455; 89-671, eff. 8-14-96.)

 4        (35 ILCS 200/16-190)
 5        Sec. 16-190.  Record of proceedings and orders.
 6        (a)  The Property Tax Appeal Board shall keep a record of
 7    its  proceedings  and orders and the record shall be a public
 8    record. In all cases where the contesting party is seeking  a
 9    change  of  $100,000  or  more  in  assessed  valuation,  the
10    contesting  party must provide a court reporter at his or her
11    own expense.   The  original  certified  transcript  of  such
12    hearing  shall  be forwarded to the Springfield office of the
13    Property Tax Appeal  Board  and  shall  become  part  of  the
14    Board's  official  record  of  the proceeding on appeal. Each
15    year the Property Tax Appeal Board  shall  publish  a  volume
16    containing  a synopsis of representative cases decided by the
17    Board during that year. The publication shall be organized by
18    or cross-referenced by the issue presented before  the  Board
19    in  each  case  contained in the publication. The publication
20    shall be available  for  inspection  by  the  public  at  the
21    Property  Tax  Appeal  Board  offices  and  copies  shall  be
22    available  for  a  reasonable  cost,  except  as  provided in
23    Section 16-191.
24        (b)  The  Property  Tax  Appeal   Board   shall   provide
25    annually,  no  later than February 1, to the Governor and the
26    General Assembly a report that contains for each  county  the
27    following:
28             (1)  the  total  number  of cases for commercial and
29        industrial property requesting a  reduction  in  assessed
30        value of $100,000 or more for each of the last 5 years;
31             (2)  the  total  number  of cases for commercial and
32        industrial property decided by the  Property  Tax  Appeal
33        Board for each of the last 5 years; and
 
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 1             (3)  the total change in assessed value based on the
 2        Property  Tax  Appeal  Board  decisions  for   commercial
 3        property  and  industrial property for each of the last 5
 4        years.
 5        (c) The requirement for providing a report to the General
 6    Assembly shall be satisfied by filing copies  of  the  report
 7    with the following:
 8             (1) the Speaker of the House of Representatives;
 9             (2)   the   Minority   Leader   of   the   House  of
10        Representatives;
11             (3) the Clerk of the House of Representatives;
12             (4) the President of the Senate;
13             (5) the Minority Leader of the Senate;
14             (6) the Secretary of the Senate;
15             (7) the Legislative Research Unit,  as  required  by
16        Section 3.1 of the General Assembly Organization Act; and
17             (8)  the State Government Report Distribution Center
18        for the General Assembly, as required by  subsection  (t)
19        of Section 320 of the State Library Act.
20    (Source: P.A. 90-770, eff. 8-14-98.)

21        (35 ILCS 200/16-191)
22        Sec.  16-191.  Publications  for  Chief County Assessment
23    Officers.  The  Property  Tax  Appeal  Board  shall  annually
24    distribute  to  each chief county assessment officer, free of
25    charge, one copy of the volume published pursuant to  Section
26    16-190  and one copy of any other publication produced by the
27    Property Tax Appeal Board, upon request.
28        In  addition,  in  counties  with   3,000,000   or   more
29    inhabitants,    the   Property   Tax   Appeal   Board   shall
30    electronically distribute every 30 days to the  chief  county
31    assessment   officer,  free  of  charge,  appeal  information
32    containing the following:
33             (1) appeal year and appeal docket number;
 
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 1             (2) Property Tax Appeal Board  class  and  requested
 2        level of reduction;
 3             (3) appellant name;
 4             (4) permanent index number or numbers;
 5             (5) scheduled hearing dates;
 6             (6)  final assessed value determined by the Property
 7        Tax Appeal Board;
 8             (7) date case closed at Property Tax Appeal Board;
 9             (8) reason for action;
10             (9) intervenor name; and
11             (10) intervenor representatives.
12    (Source: P.A. 90-770, eff. 8-14-98.)

13        Section 99.  Effective date.  This Act takes effect  upon
14    becoming law.