Full Text of HB4500 93rd General Assembly
HB4500 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB4500
Introduced 02/03/04, by Robert S. Molaro SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/23-20 |
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35 ILCS 200/23-35 |
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Amends the Property Tax Code. Provides that there shall be deducted from any refund of taxes that would
otherwise be
ordered as the result of any rate objections that are sustained an amount equal
to 5% of the objector's pro rata share of the refunds that were sought in any
rate objections that are overruled. Includes additional situations under which
an objection to a tax levied by a municipality shall not be sustained if
certain conditions are met. Expands the means by which a municipality may meet
those conditions. Provides that, for the purposes of tax objections based on
budget or appropriation ordinances, "municipality" means all municipal
corporations in, and political subdivisions of, this State (now, excepts from this definition a number of units of local government). Makes other changes. Effective immediately.
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A BILL FOR
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HB4500 |
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LRB093 20113 SJM 45858 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| Sections 23-20 and 23-35 as follows:
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| (35 ILCS 200/23-20)
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| Sec. 23-20. Effect of protested payments; refunds. No | 8 |
| protest shall
prevent or be a cause of delay in the | 9 |
| distribution of
tax collections to the taxing districts of any | 10 |
| taxes collected which were
not paid under protest.
If the final | 11 |
| order of the Property Tax Appeal Board or of a court results
in | 12 |
| a refund to the taxpayer, refunds shall be made by the | 13 |
| collector from
funds
remaining in the Protest Fund until such | 14 |
| funds are exhausted and
thereafter from the next funds | 15 |
| collected beginning in the second full calendar year after | 16 |
| entry of the final order until
full payment of the refund and | 17 |
| interest thereon has been made. There shall be deducted from | 18 |
| any refund of taxes that would otherwise be ordered as a result | 19 |
| of any rate objections that are sustained an amount equal to 5% | 20 |
| of the objector's pro rata share of the refunds that were | 21 |
| sought in any rate objections that are overruled; provided, | 22 |
| however, that objections that are voluntarily dismissed shall | 23 |
| not be construed as objections that are overruled and provided | 24 |
| that the deduction resulting from overruled rate objections | 25 |
| shall not exceed the refund that would otherwise have been | 26 |
| ordered as a result of rate objections that are sustained.
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| Interest from the date of payment, regardless of whether the
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| payment was made before the effective date of
this
amendatory | 29 |
| Act of 1997, or from the date payment is due,
whichever is
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| later, to the date of refund shall also be paid
to
the taxpayer | 31 |
| at the rate of 5% per year. The changes made by this amendatory | 32 |
| Act of the 93rd General Assembly apply to all final refund |
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HB4500 |
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LRB093 20113 SJM 45858 b |
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| orders entered on or after the effective date of this | 2 |
| amendatory Act of the 93rd General Assembly.
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| (Source: P.A. 90-556, eff. 12-12-97.)
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| (35 ILCS 200/23-35)
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| Sec. 23-35. Tax objection based on budget or appropriation | 6 |
| ordinance.
Notwithstanding the provisions of Section 23-10, no | 7 |
| objection to
any property
tax levied by any municipality shall | 8 |
| be sustained by any court because of (i) the
forms of any | 9 |
| budget or appropriation ordinance, or the degree of itemization | 10 |
| or
classification of items therein, or the reasonableness of | 11 |
| any amount budgeted
or appropriated thereby or (ii) the | 12 |
| transfer of assets from one fund or use to another fund or use, | 13 |
| or any other matter that is included in the budget or | 14 |
| appropriation ordinance and could be cured prior to the | 15 |
| adoption of the final budget and appropriation ordinance , if:
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| (a) a tentative budget and appropriation ordinance was | 17 |
| prepared at the
direction of the governing body of the | 18 |
| municipality and made conveniently
available to public | 19 |
| inspection for at least 30 days prior to the public hearing
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| specified below and to final action thereon , or any other | 21 |
| time that may be required by the municipality's enabling | 22 |
| act ;
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| (b) at least one public hearing has been held by the | 24 |
| governing body as
to the tentative budget and appropriation | 25 |
| ordinance prior to final action
thereon, and notice of the | 26 |
| time and place where copies of the tentative budget
and | 27 |
| appropriation ordinances are available for public | 28 |
| inspection, and the time
and place of the hearing, has been | 29 |
| given by publication in a newspaper
published in the | 30 |
| municipality at least 30 days prior to the time of the
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| hearing , or any other time that may be required by the | 32 |
| municipality's enabling act , or, if there is no newspaper | 33 |
| published in the municipality, notice of
the public hearing | 34 |
| has been given by publication in a newspaper of general
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| circulation in the municipality; and
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LRB093 20113 SJM 45858 b |
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| (c) the budget and appropriation ordinance finally | 2 |
| adopted is
substantially
identical, as to the matters to | 3 |
| which objection is made, with the tentative
budget and | 4 |
| appropriation ordinance submitted for discussion at the | 5 |
| public
hearing, unless the taxpayer making the objection | 6 |
| has made the same objection
in writing and with the same | 7 |
| specificity to the governing body of the
municipality on or
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| prior to the date of the public hearing
adoption of the | 9 |
| budget and appropriation ordinance .
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| "Municipality", as used in this Section, means all | 11 |
| municipal corporations
in, and political subdivisions of, this | 12 |
| State except the following: counties;
cities, villages and | 13 |
| incorporated towns; sanitary districts created under
the | 14 |
| Metropolitan Water Reclamation District Act; forest preserve | 15 |
| districts
having a population of 3,000,000 or more, created | 16 |
| under the Cook County Forest
Preserve Park District Act; boards | 17 |
| of education of school districts in cities
exceeding 1,000,000 | 18 |
| inhabitants; the Chicago Park District created under the
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| Chicago Park District Act; and park districts as defined in | 20 |
| subsection (b) of
Section 1-3 of the Park District Code . | 21 |
| The changes made by this amendatory Act of the 93rd General | 22 |
| Assembly apply to all property tax levies based on budgets or | 23 |
| appropriation ordinances adopted on or after the effective date | 24 |
| of this amendatory Act of the 93rd General Assembly.
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| (Source: P.A. 91-357, eff. 7-29-99.)
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| Section 99. Effective date. This Act takes effect upon | 27 |
| becoming law.
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