Full Text of SB0177 94th General Assembly
SB0177sam001 94TH GENERAL ASSEMBLY
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Sen. Iris Y. Martinez
Filed: 4/11/2005
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| AMENDMENT TO SENATE BILL 177
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| AMENDMENT NO. ______. Amend Senate Bill 177 by replacing | 3 |
| everything after the enacting clause with the following:
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| "Section 5. The Property Tax Code is amended by changing | 5 |
| Section 12-55 as follows:
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| (35 ILCS 200/12-55)
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| Sec. 12-55. Notice requirement if assessment is increased; | 8 |
| counties of
3,000,000 or more.
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| (a) In counties with 3,000,000 or more inhabitants, a
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| revision
by the county assessor, except where such revision is | 11 |
| made on complaint of the
owner, shall not increase an | 12 |
| assessment without notice to the person to whom
the most recent | 13 |
| tax bill was mailed and an opportunity to be heard before the
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| assessment is verified. If the revision by the county
assessor | 15 |
| causes a change in all assessments for a class of property, as | 16 |
| provided in Section 9-150, in any township or assessment | 17 |
| district due to the application of a factor, then the notice | 18 |
| under this Section must include a general statement stating | 19 |
| that all assessments in that class located in that township or | 20 |
| assessment district have been changed because of an application | 21 |
| of a factor and must state the factor.
When a notice is mailed | 22 |
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the county assessor to the address of a
mortgagee,
the | 23 |
| mortgagee, within 7 business days after the mortgagee receives
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| the notice, shall forward a copy of the notice to each |
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| mortgagor of the
property
referred to in the notice
at the last | 2 |
| known address of each mortgagor as shown on the records of the
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| mortgagee. There shall be no liability for the failure of the | 4 |
| mortgagee to
forward the notice to each mortgagor.
The assessor | 5 |
| may provide for
the filing of complaints
and make revisions at | 6 |
| times other than those dates published under Section
14-35. | 7 |
| When the county assessor has completed the revision and | 8 |
| correction and
entered the changes and revision in the | 9 |
| assessment books, an affidavit shall be
attached to the | 10 |
| assessment books in the form required by law, signed by the
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| county assessor.
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| (b) In counties with 3,000,000 or more inhabitants, for | 13 |
| parcels, other
than parcels in the class that includes the | 14 |
| majority of the single-family
residential parcels under a | 15 |
| county ordinance adopted in accordance with Section
4 of | 16 |
| Article IX of the Illinois Constitution, located in the | 17 |
| assessment
district for which the current assessment year is a | 18 |
| general assessment year,
within 30 days after sending the | 19 |
| required notices under this Section, the
county assessor shall | 20 |
| file with the board of appeals (until the first Monday in
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| December 1998, and the board of review beginning the first | 22 |
| Monday in December
1998 and thereafter) a list of the parcels | 23 |
| for which the notices under this
Section were sent, showing the | 24 |
| following information for each such parcel: the
parcel index | 25 |
| number, the township in which the parcel is located, the class | 26 |
| for
the current year, the previous year's final total assessed | 27 |
| value, the total
assessed value proposed by the county | 28 |
| assessor, and the name of the person to
whom the notice | 29 |
| required under this Section was sent. The list shall be
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| available for public inspection at the office of the board | 31 |
| during the regular
office hours of the board. The list shall be | 32 |
| retained by the board for at
least 10 years after the date it | 33 |
| is initially filed by the county assessor.
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| (c) The provisions of subsection (b) of this Section shall |
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| be applicable
beginning with the assessment for the 1997 tax | 2 |
| year.
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| (Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.)
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| Section 99. Effective date. This Act takes effect upon | 5 |
| becoming law.".
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