Full Text of SB0678 94th General Assembly
SB0678sam001 94TH GENERAL ASSEMBLY
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Sen. Don Harmon
Filed: 4/8/2005
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| AMENDMENT TO SENATE BILL 678
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| AMENDMENT NO. ______. Amend Senate Bill 678 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 |
| Sections 23-15, 23-20, and 23-35 as follows:
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| (35 ILCS 200/23-15)
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| Sec. 23-15. Tax objection procedure and hearing.
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| (a) A tax objection complaint under Section 23-10 shall be | 9 |
| filed in the
circuit court of the county in which the subject | 10 |
| property is located.
Joinder of plaintiffs shall be permitted | 11 |
| to the same extent permitted by law in
any personal action | 12 |
| pending in the court and shall be in accordance with
Section | 13 |
| 2-404 of the Code of Civil
Procedure; provided,
however, that | 14 |
| no complaint shall be filed as a class action. The
complaint | 15 |
| shall name the county collector as defendant and shall specify | 16 |
| any
objections that the plaintiff may have to the taxes in | 17 |
| question. No appearance
or answer by the county collector to | 18 |
| the tax objection complaint, nor any
further pleadings, need be | 19 |
| filed. Amendments to the complaint may be made to
the same | 20 |
| extent which, by law, could be made in any personal action | 21 |
| pending in
the court.
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| (b) (1) The court, sitting without a jury, shall hear and | 23 |
| determine all
objections specified to the taxes, assessments, | 24 |
| or levies in question. This
Section shall be construed to |
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| provide a complete remedy for any claims with
respect to those | 2 |
| taxes, assessments, or levies, excepting only matters for
which | 3 |
| an exclusive remedy is provided elsewhere in this Code.
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| (2) The taxes, assessments, and levies that are the subject | 5 |
| of the objection
shall be presumed correct and legal, but the | 6 |
| presumption is rebuttable.
The plaintiff has the burden of | 7 |
| proving any contested matter of fact by
clear and convincing | 8 |
| evidence.
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| (3) Objections to assessments shall be heard de novo by the | 10 |
| court. The
court shall grant relief in the cases in which the | 11 |
| objector meets the burden of
proof under this Section and shows | 12 |
| an assessment to be incorrect or illegal.
If an objection is | 13 |
| made claiming incorrect valuation, the court shall
consider the | 14 |
| objection without regard to the correctness of any practice,
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| procedure, or method of valuation followed by the assessor, | 16 |
| board of appeals,
or board of review in making or reviewing the | 17 |
| assessment, and without regard
to the intent or motivation of | 18 |
| any assessing official. The doctrine known
as constructive | 19 |
| fraud is hereby abolished for purposes of all challenges to
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| taxes, assessments, or levies.
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| (c) If the court orders a refund of any part of the taxes | 22 |
| paid, it shall
also order the payment of interest as provided | 23 |
| in Section 23-20. Appeals may be
taken from final judgments as | 24 |
| in other civil cases.
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| (d) This amendatory Act of 1995 shall apply to all tax | 26 |
| objection matters
still pending for any tax year, except as | 27 |
| provided in Sections 23-5 and 23-10
regarding procedures and | 28 |
| time limitations for payment of taxes and filing tax
objection | 29 |
| complaints.
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| (e) In counties with less than 3,000,000 inhabitants, if | 31 |
| the court
renders a decision lowering the assessment of a | 32 |
| particular parcel on which a
residence occupied by the owner is | 33 |
| situated, the reduced assessment, subject to
equalization, | 34 |
| shall remain in effect for the remainder of the general
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| assessment period as provided in Sections 9-215 through 9-225, | 2 |
| unless that
parcel is subsequently sold in an arm's length | 3 |
| transaction establishing a fair
cash value for the parcel that | 4 |
| is different from the fair cash value on which
the court's | 5 |
| assessment is based, or unless the decision of the
court is | 6 |
| reversed or modified upon review.
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| (f) In property tax rate objection cases, refunds may be | 8 |
| granted only to the extent that the property taxes objected to | 9 |
| were above the limit allowed by law or were used for | 10 |
| expenditures that were both illegal and without a valid public | 11 |
| purpose. This amendatory Act of the 94th General Assembly | 12 |
| applies to all final refund orders entered on or after the | 13 |
| effective date of this amendatory Act of the 94th General | 14 |
| Assembly.
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| (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. | 16 |
| 7-11-95; 89-290, eff.
1-1-96; 89-593, eff. 8-1-96; 89-626, eff. | 17 |
| 8-9-96.)
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| (35 ILCS 200/23-20)
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| Sec. 23-20. Effect of protested payments; refunds. No | 20 |
| protest shall
prevent or be a cause of delay in the | 21 |
| distribution of
tax collections to the taxing districts of any | 22 |
| taxes collected which were
not paid under protest.
If the final | 23 |
| order of the Property Tax Appeal Board or of a court results
in | 24 |
| a refund to the taxpayer, refunds shall be made by the | 25 |
| collector from
funds
remaining in the Protest Fund until such | 26 |
| funds are exhausted and
thereafter from the next funds | 27 |
| collected beginning in the second budget year after entry of | 28 |
| the final order until
full payment of the refund and interest | 29 |
| thereon has been made. Interest from the date of payment, | 30 |
| regardless of whether the
payment was made before the effective | 31 |
| date of
this
amendatory Act of 1997, or from the date payment | 32 |
| is due,
whichever is
later, to the date of refund shall also be | 33 |
| paid
to
the taxpayer at the rate of 5% per year. This |
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| amendatory Act of the 94th General Assembly applies to all | 2 |
| final orders entered on or after the effective date of this | 3 |
| amendatory Act of the 94th 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 | 7 |
| ordinance.
Notwithstanding the provisions of Section 23-10, no | 8 |
| objection to
any property
tax levied by any municipality shall | 9 |
| be sustained by any court because of the
forms of any budget or | 10 |
| appropriation ordinance, or the degree of itemization or
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| classification of items therein, or the reasonableness of any | 12 |
| amount budgeted
or appropriated thereby, or the transfer of | 13 |
| assets from one fund or use to another fund or use, or any | 14 |
| other matter that is included in the budget or appropriation | 15 |
| ordinance and could be cured prior to adoption of the final | 16 |
| budget and appropriation ordinance, if:
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| (a) a tentative budget and appropriation ordinance was | 18 |
| prepared at the
direction of the governing body of the | 19 |
| municipality and made conveniently
available to public | 20 |
| inspection for at least 30 days prior to the public hearing
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| specified below and to final action thereon , or such other | 22 |
| time as may be required by the municipality's enabling 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 such other time as 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 |
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| has been given by publication in a newspaper of general
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| circulation in the municipality; and
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| (c) the budget and appropriation ordinance finally | 4 |
| adopted is
substantially
identical, as to the matters to | 5 |
| which objection is made, with the tentative
budget and | 6 |
| appropriation ordinance submitted for discussion at the | 7 |
| public
hearing, unless the taxpayer making the objection | 8 |
| has made the same objection
in writing and with the same | 9 |
| specificity to the governing body of the
municipality on or | 10 |
| prior to the date of the public hearing
adoption of the | 11 |
| budget and appropriation ordinance .
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| "Municipality", as used in this Section, means all | 13 |
| municipal corporations
in, and political subdivisions of, this | 14 |
| State except the following: counties;
cities, villages and | 15 |
| incorporated towns; sanitary districts created under
the | 16 |
| Metropolitan Water Reclamation District Act; forest preserve | 17 |
| districts
having a population of 3,000,000 or more, created | 18 |
| under the Cook County Forest
Preserve Park District Act; boards | 19 |
| of education of school districts in cities
exceeding 1,000,000 | 20 |
| inhabitants; the Chicago Park District created under the
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| Chicago Park District Act; and park districts as defined in | 22 |
| subsection (b) of
Section 1-3 of the Park District Code .
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| This amendatory Act of the 94th General Assembly applies to | 24 |
| all property tax levies based on budgets or appropriation | 25 |
| ordinances adopted on or after the effective date of this | 26 |
| amendatory Act of the 94th 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 | 29 |
| becoming law.".
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