093_SB0615

 
                                     LRB093 07258 SJM 07416 b

 1        AN ACT in relation to 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 12-20 and 12-55 as follows:

 6        (35 ILCS 200/12-20)
 7        Sec. 12-20.   Publication  of  assessments;  counties  of
 8    3,000,000  or  more.   In  counties  with  3,000,000  or more
 9    inhabitants, in each year of a general assessment,  for  each
10    county  or  assessment  district  therein  if  the  county is
11    divided into assessment  districts  as  provided  in  Section
12    9-220,   the   county   assessor  shall  publish  a  complete
13    assessment list as soon as the  assessment  is  completed  as
14    required  under  this Section. In years other than years of a
15    general assessment or reassessment, the county assessor shall
16    cause to be published, within the  time  and  in  the  manner
17    described  here,  a  complete  list  of  assessments in which
18    changes are made  together  with  the  changes  made  in  the
19    valuation  or assessment of property since the last preceding
20    assessment, except that publication of individual  assessment
21    changes  shall  not  be  required  if the changes result from
22    application by  the  county  assessor  of  a  factor  to  all
23    assessments  in  a  particular major class in any township or
24    assessment district within the county, in which case the list
25    shall  include  a  general  statement  indicating  that   all
26    assessments  in a particular major class in certain townships
27    or assessment districts  have  been  changed  because  of  an
28    application of a factor and shall set forth the percentage of
29    increase   or   decrease   represented  by  the  factor.  The
30    publication shall contain a copy of the land  value  map  for
31    the township, if required by the Department.
 
                            -2-      LRB093 07258 SJM 07416 b
 1        The  publication  of the assessments or the changes shall
 2    be  printed  in  some  newspaper  or  newspapers  of  general
 3    circulation published in the county  except  that,  in  every
 4    township  or  incorporated  town which has superseded a civil
 5    township, in which there is published one or more  newspapers
 6    of  general circulation, the assessment list of each township
 7    shall be published in one of the  newspapers.  In  cities  of
 8    more  than  2,000,000 inhabitants, the assessment list of the
 9    city shall be printed in one or more  newspapers  of  general
10    circulation  published  in  the  township assessment district
11    within the city or, in  the  event  a  newspaper  of  general
12    circulation  is  not published within the township assessment
13    district, in one or more newspapers  of  general  circulation
14    published within the city.
15        Any  newspaper  publishing  an assessment list under this
16    Section is entitled to a fee  of  40¢  per  column  line  for
17    publishing the list.
18        At  the  top  of the list of assessments there shall be a
19    notice in substantially the following form printed in type no
20    smaller than 11 point:
21                         NOTICE TO TAXPAYERS
22        (insert name of township or assessment district)
23        (insert the particular major class of property)
24        All assessments for (insert  particular  major  class  of
25    property) in (insert name of township or assessment district)
26    have   been  revised  by  the  county  assessor  through  the
27    application of a factor. The factor increases (or  decreases)
28    your assessment by (percentage represented by the factor).
29    (Source: P.A. 85-696; 86-1481; 88-455.)

30        (35 ILCS 200/12-55)
31        Sec.   12-55.    Notice   requirement  if  assessment  is
32    increased; counties of 3,000,000 or more.
33        (a)  In counties with 3,000,000 or  more  inhabitants,  a
 
                            -3-      LRB093 07258 SJM 07416 b
 1    revision  by  the county assessor, except where such revision
 2    is made on complaint of the owner or, beginning with the 2004
 3    assessment  year,  the  revision  causes  a  change  in   all
 4    assessments  in  a  particular major class in any township or
 5    assessment district within the county, shall not increase  an
 6    assessment  without  notice  to  the  person to whom the most
 7    recent tax bill was mailed and an  opportunity  to  be  heard
 8    before the assessment is verified. When a notice is mailed by
 9    the  county  assessor  to  the  address  of  a mortgagee, the
10    mortgagee,  within  7  business  days  after  the   mortgagee
11    receives  the  notice,  shall forward a copy of the notice to
12    each mortgagor of the property referred to in the  notice  at
13    the  last  known  address  of  each mortgagor as shown on the
14    records of the mortgagee.  There shall be  no  liability  for
15    the  failure  of  the mortgagee to forward the notice to each
16    mortgagor. If the revision causes a change in all assessments
17    in a particular major class of property in  any  township  or
18    assessment  district within the county, notice shall be given
19    by publication of the amount of the change.  The  publication
20    shall  be  printed in a newspaper or in newspapers of general
21    circulation published in the township or assessment  district
22    in  which  the  change occurred. The assessor may provide for
23    the filing of complaints and make revisions  at  times  other
24    than  those  dates  published  under  Section 14-35. When the
25    county assessor has completed the revision and correction and
26    entered the changes and revision in the assessment books,  an
27    affidavit  shall  be  attached to the assessment books in the
28    form required by law, signed by the county assessor.
29        (b)  In counties with 3,000,000 or more inhabitants,  for
30    parcels,  other  than  parcels in the class that includes the
31    majority of the single-family  residential  parcels  under  a
32    county  ordinance  adopted  in  accordance  with Section 4 of
33    Article IX of  the  Illinois  Constitution,  located  in  the
34    assessment  district for which the current assessment year is
 
                            -4-      LRB093 07258 SJM 07416 b
 1    a general assessment year, within 30 days after  sending  the
 2    required  notices  under  this  Section,  the county assessor
 3    shall file with the board of appeals (until the first  Monday
 4    in December 1998, and the board of review beginning the first
 5    Monday in December 1998 and thereafter) a list of the parcels
 6    for  which  the notices under this Section were sent, showing
 7    the following information for each such  parcel:  the  parcel
 8    index  number,  the  township in which the parcel is located,
 9    the class for the current year,  the  previous  year's  final
10    total  assessed  value,  the total assessed value proposed by
11    the county assessor, and the name of the person to  whom  the
12    notice  required under this Section was sent.  The list shall
13    be available for public inspection at the office of the board
14    during the regular office hours of the board.  The list shall
15    be retained by the board for at least 10 years after the date
16    it is initially filed by the county assessor.
17        (c)  The provisions of subsection  (b)  of  this  Section
18    shall  be  applicable  beginning  with the assessment for the
19    1997 tax year.
20    (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)

21        Section 99.  Effective date.  This Act takes effect  upon
22    becoming law.