093_SB0270enr

 
SB270 Enrolled                       LRB093 03428 SJM 03453 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    Section 23-10 as follows:

 6        (35 ILCS 200/23-10)
 7        Sec. 23-10.  Tax objections and  copies.  Beginning  with
 8    the  2003  1994  tax year, in counties with 3,000,000 or more
 9    inhabitants, and beginning with the  1995  tax  year  in  all
10    other  counties,  the person paying the taxes due as provided
11    in Section 23-5 may file  a  tax  objection  complaint  under
12    Section 23-15 within 165 75 days after the first penalty date
13    of  the  final installment of taxes for the year in question.
14    Beginning with the 2003 tax year, in counties with less  than
15    3,000,000  inhabitants,  the  person  paying the taxes due as
16    provided in Section 23-5 may file a tax  objection  complaint
17    under  Section  23-15  within 75 days after the first penalty
18    date of the final  installment  of  taxes  for  the  year  in
19    question.    However,  in  all counties in cases in which the
20    complaint is permitted to  be  filed  without  payment  under
21    Section 23-5, it must be filed prior to the entry of judgment
22    under  Section  21-175.  In  addition, the time specified for
23    payment of the tax provided in  Section  23-5  shall  not  be
24    construed  to delay or prevent the entry of judgment against,
25    or the sale of, tax delinquent property if the taxes have not
26    been paid prior  to  the  entry  of  judgment  under  Section
27    21-175.  An objection to an assessment for any year shall not
28    be allowed by the court, however, if an administrative remedy
29    was available by complaint to the board of appeals  or  board
30    of  review under Section 16-55 or Section 16-115, unless that
31    remedy was exhausted prior to the filing of the tax objection
 
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 1    complaint.
 2        When any complaint is filed with the court  in  a  county
 3    with   less  than  3,000,000 inhabitants, the plaintiff shall
 4    file 3 copies of the complaint with the clerk of the  circuit
 5    court.   Any complaint or amendment thereto shall contain (i)
 6    on the first page a listing of the taxing  districts  against
 7    which  the  complaint  is  directed and (ii) a summary of the
 8    reasons for the tax objections set  forth  in  the  complaint
 9    with  enough  copies of the summary to be distributed to each
10    of the  taxing  districts  against  which  the  complaint  is
11    directed.  Within  10  days after the complaint is filed, the
12    clerk of the circuit court shall  deliver  one  copy  to  the
13    State's  Attorney  and  one  copy to the county clerk, taking
14    their receipts therefor. The county clerk  shall,  within  30
15    days  from  the last day for the filing of complaints, notify
16    the duly elected or appointed custodian  of  funds  for  each
17    taxing  district  that  may  be  affected  by  the complaint,
18    stating (i) that a complaint has  been  filed  and  (ii)  the
19    summary  of  the  reasons for the tax objections set forth in
20    the complaint.  Any amendment  to  a  complaint,  except  any
21    amendment  permitted  to  be  made  in  open court during the
22    course of a hearing on the complaint, shall also be filed  in
23    triplicate,  with  one copy delivered to the State's Attorney
24    and one copy delivered to the county clerk by  the  clerk  of
25    the  circuit court. The State's Attorney shall within 10 days
26    of receiving his or her copy of the amendment notify the duly
27    elected or appointed  custodian  of  funds  for  each  taxing
28    district  whose  tax monies may be affected by the amendment,
29    stating (i) that the amendment has been filed  and  (ii)  the
30    summary  of  the  reasons for the tax objections set forth in
31    the amended complaint. The State's Attorney shall also notify
32    the custodian and the county clerk in writing  of  the  date,
33    time  and  place  of  any hearing before the court to be held
34    upon the complaint or amended complaint not later than 4 days
 
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 1    prior to the hearing.  The notices provided in  this  Section
 2    shall  be  by letter addressed to the custodian or the county
 3    clerk and may be mailed by  regular  mail,  postage  prepaid,
 4    postmarked  within  the  required period, but not less than 4
 5    days before a hearing.
 6    (Source: P.A. 91-578, eff. 8-14-99.)

 7        Section 90.  The State Mandates Act is amended by  adding
 8    Section 8.27 as follows:

 9        (30 ILCS 805/8.27 new)
10        Sec.  8.27.  Exempt  mandate.  Notwithstanding Sections 6
11    and 8 of this Act, no reimbursement by the State is  required
12    for  the  implementation  of  any  mandate  created  by  this
13    amendatory Act of the 93rd General Assembly.

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