Full Text of HB4845 94th General Assembly
HB4845 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB4845
Introduced 1/19/2006, by Rep. Paul D. Froehlich - Donald L. Moffitt SYNOPSIS AS INTRODUCED: |
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35 ILCS 200/16-70 |
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35 ILCS 200/23-10 |
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Amends the Property Tax Code. Provides that property owners must notify affected fire protection districts upon filing of any application for a
non-homestead exemption which would reduce the assessed valuation of any
property by more than $100,000 and provides that the districts must be given the opportunity to be heard on the matter. Deletes a provision exempting counties with 3,000,000 or more inhabitants from certain notice requirements concerning tax objections.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB4845 |
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LRB094 16308 BDD 51556 b |
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| AN ACT concerning revenue.
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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 16-70 and 23-10 as follows:
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| (35 ILCS 200/16-70)
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| Sec. 16-70. Determination of exemptions. The board of | 8 |
| review shall hear and
determine the application of any person | 9 |
| who is assessed on property claimed to
be exempt from taxation. | 10 |
| However, the decision of the board shall not be
final, except | 11 |
| as to homestead exemptions. Upon filing of any application for | 12 |
| a
non-homestead exemption which would reduce the assessed | 13 |
| valuation of any
property by more than $100,000, the owner | 14 |
| shall deliver, in person or by mail,
a copy of the application | 15 |
| to any municipality, school district ,
and community
college | 16 |
| district , and fire protection district in which the property is | 17 |
| situated. Failure of a
municipality, school district ,
or | 18 |
| community college district , or fire protection district to | 19 |
| receive the
notice shall not invalidate any exemption. The | 20 |
| board shall give the
municipalities, school districts ,
and | 21 |
| community college districts , fire protection districts, and | 22 |
| the
taxpayer an opportunity to be heard. The clerk of the board | 23 |
| in all cases other
than homestead exemptions, under the | 24 |
| direction of the board, shall make out and
forward to the | 25 |
| Department, a full and complete statement of all the facts in
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| the case. The Department shall determine whether the property | 27 |
| is legally liable
to taxation. It shall notify the board of | 28 |
| review of its decision, and
the board shall correct the | 29 |
| assessment if necessary. The decision of the
Department is | 30 |
| subject to review under Sections 8-35 and 8-40. The extension | 31 |
| of
taxes on any assessment shall not be delayed by any | 32 |
| proceedings under this
Section, and, if the Department rules |
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HB4845 |
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LRB094 16308 BDD 51556 b |
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| that the property is exempt, any taxes
extended upon the | 2 |
| unauthorized assessment shall be abated or, if paid, shall be
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| refunded.
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| (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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| (35 ILCS 200/23-10)
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| Sec. 23-10. Tax objections and copies. Beginning with the | 7 |
| 2003
tax year, in
counties with 3,000,000 or more inhabitants, | 8 |
| the person paying the taxes due
as provided in Section 23-5 may | 9 |
| file
a tax
objection
complaint under Section 23-15 within 165 | 10 |
| days after the first
penalty
date of the final installment of | 11 |
| taxes for the year in question.
Beginning with the 2003 tax | 12 |
| year, in counties with less than 3,000,000
inhabitants, the | 13 |
| person paying the taxes
due as provided in Section 23-5 may | 14 |
| file a tax objection complaint under
Section 23-15 within 75 | 15 |
| days after the first penalty date of the final
installment of | 16 |
| taxes for the year in question.
However, in all counties in | 17 |
| cases in which the complaint is permitted to be
filed without
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| payment under Section 23-5, it must be filed prior to the entry | 19 |
| of judgment
under Section 21-175. In addition, the time | 20 |
| specified for payment of the tax
provided in Section 23-5 shall | 21 |
| not be construed to delay or prevent the entry
of judgment | 22 |
| against, or the sale of, tax delinquent property if the taxes | 23 |
| have
not been paid prior to the entry of judgment under Section | 24 |
| 21-175.
An objection to an assessment for any year shall not be
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| allowed by the court, however, if an administrative remedy was | 26 |
| available by
complaint to the board of appeals or board of | 27 |
| review under Section 16-55 or
Section 16-115, unless that | 28 |
| remedy was exhausted prior to the filing of the tax
objection | 29 |
| complaint.
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| When any complaint is filed with the court in a
county
with | 31 |
| less than
3,000,000 inhabitants , the plaintiff shall
file 3 | 32 |
| copies of
the complaint with the clerk of the circuit court. | 33 |
| Any
complaint
or amendment
thereto shall contain (i) on the | 34 |
| first page a listing of the taxing
districts
against which the | 35 |
| complaint is directed
and (ii) a summary of the
reasons
for the |
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HB4845 |
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LRB094 16308 BDD 51556 b |
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| tax
objections set
forth in the complaint with enough copies of | 2 |
| the summary to be distributed to
each of the
taxing districts | 3 |
| against which the complaint is directed.
Within 10 days after
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| the complaint is
filed, the clerk of the circuit court shall | 5 |
| deliver one copy to the State's
Attorney and one copy to the | 6 |
| county clerk, taking their receipts therefor. The
county clerk | 7 |
| shall, within 30 days from the last day for the filing of
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| complaints, notify the duly elected or appointed custodian
of | 9 |
| funds for each
taxing district that may be affected by the | 10 |
| complaint,
stating (i) that a complaint has been filed and (ii) | 11 |
| the
summary of the reasons for the tax objections set forth in | 12 |
| the complaint.
Any amendment to a
complaint,
except any | 13 |
| amendment
permitted to be made in open court during the course | 14 |
| of a hearing on the
complaint, shall also be filed in | 15 |
| triplicate, with one copy
delivered to the
State's Attorney and | 16 |
| one copy delivered to the county clerk by the clerk of the
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| circuit court. The State's Attorney shall within 10 days of | 18 |
| receiving his or
her copy of the amendment notify the duly | 19 |
| elected or appointed custodian of
funds for each taxing | 20 |
| district whose tax monies may be affected by the
amendment, | 21 |
| stating (i) that the amendment has been filed and (ii) the
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| summary of the reasons for the tax objections set forth in the | 23 |
| amended
complaint.
The State's Attorney shall also notify the | 24 |
| custodian and the county
clerk in writing of the date, time and | 25 |
| place of any hearing before the court to
be held upon the | 26 |
| complaint or amended complaint not later than 4 days prior to
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| the hearing. The notices provided in this Section shall
be by | 28 |
| letter addressed to the custodian or the county clerk and may | 29 |
| be
mailed by regular mail, postage prepaid, postmarked within | 30 |
| the required period,
but not less than 4 days before a hearing.
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| (Source: P.A. 93-378, eff. 7-24-03.)
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