093_SB1373eng

 
SB1373 Engrossed                     LRB093 10637 SJM 10943 b

 1        AN ACT concerning property 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 9-230 and 16-55 as follows:

 6        (35 ILCS 200/9-230)
 7        Sec.  9-230.   Return  of  township   or   multi-township
 8    assessment books. The township or multi-township assessors in
 9    counties with less than 500,000 600,000 inhabitants shall, on
10    or  before  April  15  of  the  assessment  year,  return the
11    assessment  books  or  workbooks   to   the   supervisor   of
12    assessments.  The  township  or  multi-township  assessors in
13    counties with 500,000  or  more  but  no  more  than  700,000
14    inhabitants  shall,  on  or  before  before October 15 of the
15    assessment year, return the assessment books or workbooks  to
16    the supervisor of assessments. The township or multi-township
17    assessors  in  counties with less than 3,000,000 inhabitants,
18    but more than  700,000  600,000  inhabitants,  shall,  on  or
19    before  November  15  of  the  assessment  year,  return  the
20    assessment   books   or   workbooks   to  the  supervisor  of
21    assessments. If a township or multi-township  assessor  in  a
22    county  with  less  than 3,000,000 inhabitants, but more than
23    500,000 600,000 inhabitants, does not return  the  assessment
24    books  or work books within the required time, the supervisor
25    of assessments may take possession of the books and  complete
26    the  assessments  pursuant to law. Each of the books shall be
27    verified  by  affidavit  by  the  assessor  substantially  as
28    follows:
29    State of Illinois)
30                     )ss.
31    County of .......)
 
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 1        I do solemnly swear  that  the  book  or  books  ....  in
 2    number,  to  which  this  affidavit  is  attached, contains a
 3    complete list of all of  the  property  in  the  township  or
 4    multi-township   or   assessment  district  herein  described
 5    subject to taxation for the year .... so far as I  have  been
 6    able  to  ascertain,  and that the assessed value set down in
 7    the proper column opposite the descriptions of property is  a
 8    just and equal assessment of the property according to law.
 9        Dated ...............
10        If  the  supervisor  of  assessments  determines that the
11    township or multi-township assessor  has  not  completed  the
12    assessments   as   required   by  law  before  returning  the
13    assessment books under this Section,  the  county  board  may
14    submit  a  bill  to  the  township  board of trustees for the
15    reasonable costs incurred by the supervisor of assessments in
16    completing the assessments.
17    (Source: P.A. 85-1253; 88-455.)

18        (35 ILCS 200/16-55)
19        Sec. 16-55.  Complaints.  On written complaint  that  any
20    property  is  overassessed  or underassessed, the board shall
21    review the assessment, and correct it, as appears to be just,
22    but in no case shall the property be  assessed  at  a  higher
23    percentage  of  fair  cash  value  than other property in the
24    assessment district prior to equalization by the board or the
25    Department. A complaint to  affect  the  assessment  for  the
26    current  year  shall  be  filed  on or before the 10th day of
27    August in counties with less than 150,000 inhabitants and  on
28    or  before the 10th day of September in counties with 150,000
29    or more but less than 3,000,000 inhabitants,  except  if  the
30    assessment  books containing the assessment complained of are
31    not filed with the board of review by the 10th day of July in
32    a county with fewer than 150,000 inhabitants or by  the  10th
33    day  of August in a county with 150,000 or more but less than
 
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 1    3,000,000 inhabitants, then the complaint shall be  filed  on
 2    or  before  30 calendar days after the date of publication of
 3    the assessment list under Section 12-10. The board may  also,
 4    at  any  time  before  its  revision  of  the  assessments is
 5    completed in every year, increase, reduce or otherwise adjust
 6    the  assessment  of  any  property,  making  changes  in  the
 7    valuation as may be just, and shall have full power over  the
 8    assessment  of  any  person  and  may  do  anything in regard
 9    thereto that it may deem necessary to make a just assessment,
10    but the property shall not be assessed at a higher percentage
11    of fair cash value  than  the  assessed  valuation  of  other
12    property  in the assessment district prior to equalization by
13    the board or the Department. No assessment shall be increased
14    until the person to be affected has been notified  and  given
15    an opportunity to be heard, except as  provided below. Before
16    making  any  reduction  in assessments of its own motion, the
17    board of review shall give notice to the  assessor  or  chief
18    county  assessment  officer who certified the assessment, and
19    give the assessor  or  chief  county  assessment  officer  an
20    opportunity to be heard thereon.
21        All complaints of errors in assessments of property shall
22    be  in  writing,  and shall be filed by the complaining party
23    with the board of review, in duplicate. In counties with more
24    than 500,000 but less than  700,000  inhabitants,  complaints
25    may,  in the alternative, be filed with the assessor or chief
26    county  assessment  officer  who  certified  the  assessment.
27    Complaints filed with the assessor or chief county assessment
28    officer must otherwise meet the requirements of this Section.
29    The assessor or chief county assessment officer shall forward
30    the complaint to  the  board  of  review  upon  receipt.  The
31    duplicate  shall  be  filed  by  the board of review with the
32    assessor or chief county assessment officer who certified the
33    assessment. In all cases where a change in assessed valuation
34    of $100,000 or more is sought, the board of review shall also
 
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 1    serve a copy of the petition on all taxing districts as shown
 2    on the last available tax bill at least 14 days prior to  the
 3    hearing on the complaint.
 4        All  taxing  districts  shall  have  an opportunity to be
 5    heard on the complaint. Complaints  shall  be  classified  by
 6    townships  or  taxing  districts by the clerk of the board of
 7    review.  All  classes  of  complaints   shall   be   docketed
 8    numerically,  each  in  its  own class, in the order in which
 9    they are presented, in books kept  for  that  purpose,  which
10    books  shall  be open to public inspection.  Complaints shall
11    be considered by townships  or  taxing  districts  until  all
12    complaints have been heard and passed upon by the board.
13    (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)

14        Section  99.  Effective  date.   This Act takes effect on
15    January 1, 2004.