Full Text of HB2957 95th General Assembly
HB2957ham002 95TH GENERAL ASSEMBLY
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Rep. Ed Sullivan Jr.
Filed: 4/2/2008
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09500HB2957ham002 |
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LRB095 09285 HLH 48814 a |
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| AMENDMENT TO HOUSE BILL 2957
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| AMENDMENT NO. ______. Amend House Bill 2957 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 16-55, 16-125, and 16-170 as follows:
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| (35 ILCS 200/16-55)
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| Sec. 16-55. Complaints. On written complaint that any | 8 |
| property is
overassessed or underassessed, the board shall | 9 |
| review the assessment, and
correct it, as appears to be just, | 10 |
| but in no case shall the property be
assessed at a higher | 11 |
| percentage of fair cash value than other property in the
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| assessment district prior to equalization by the board or the | 13 |
| Department. A
complaint to affect the assessment for the | 14 |
| current year shall be filed on or
before the 10th day of August | 15 |
| in counties with less than 150,000 inhabitants
and on or before | 16 |
| the 10th day of September in counties with 150,000 or more but
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| less than 3,000,000 inhabitants, except if the assessment books | 2 |
| containing the
assessment complained of are not filed with the | 3 |
| board of review by the 10th day
of July in a county with fewer | 4 |
| than 150,000 inhabitants or by the 10th day of
August in a | 5 |
| county with 150,000 or more but less than 3,000,000 | 6 |
| inhabitants,
then the complaint shall be filed on or before 30 | 7 |
| calendar days after the date
of publication of the assessment | 8 |
| list under Section 12-10. The board may also,
at any time | 9 |
| before its revision of the assessments is completed in every | 10 |
| year,
increase, reduce or otherwise adjust the assessment of | 11 |
| any property, making
changes in the valuation as may be just, | 12 |
| and shall have full power over the
assessment of any person and | 13 |
| may do anything in regard thereto that it may deem
necessary to | 14 |
| make a just assessment, but the property shall not be assessed | 15 |
| at
a higher percentage of fair cash value than the assessed | 16 |
| valuation of other
property in the assessment district prior to | 17 |
| equalization by the board or the
Department. No assessment | 18 |
| shall be increased until the person to be affected
has been | 19 |
| notified and given an opportunity to be heard, except as | 20 |
| provided
below. At each hearing upon any complaint, the | 21 |
| assessor or chief county assessment officer
who certified the | 22 |
| assessment bears the burden of proof to establish the justness, | 23 |
| accuracy, and reasonableness of the assessment. Before making | 24 |
| any reduction in assessments of its own motion, the board
of | 25 |
| review shall give notice to the assessor or chief county | 26 |
| assessment officer
who certified the assessment, and give the |
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| assessor or chief county assessment
officer an opportunity to | 2 |
| be heard thereon. All complaints of errors in
assessments of | 3 |
| property shall be in writing, and shall be filed by the
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| complaining party with the board of review, in duplicate. The | 5 |
| duplicate shall
be filed by the board of review with the | 6 |
| assessor or chief county assessment
officer who certified the | 7 |
| assessment. In all cases where a change in assessed
valuation | 8 |
| of $100,000 or more is sought, the board of review shall also | 9 |
| serve a
copy of the petition on all taxing districts as shown | 10 |
| on the last available tax
bill at least 14 days prior to the | 11 |
| hearing on the complaint. All taxing
districts shall have an | 12 |
| opportunity to be heard on the complaint. Complaints
shall be | 13 |
| classified by townships or taxing districts by the clerk of the | 14 |
| board
of review. All classes of complaints shall be docketed | 15 |
| numerically, each in its
own class, in the order in which they | 16 |
| are presented, in books kept for that
purpose, which books | 17 |
| shall be open to public inspection. Complaints shall be
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| considered by townships or taxing districts until all | 19 |
| complaints have been
heard and passed upon by the board.
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| Notwithstanding any other rulemaking authority that may | 21 |
| exist, neither the Governor nor any agency or agency head under | 22 |
| the jurisdiction of the Governor has any authority to make or | 23 |
| promulgate rules to implement or enforce the provisions of this | 24 |
| amendatory Act of the 95th General Assembly. If, however, the | 25 |
| Governor believes that rules are necessary to implement or | 26 |
| enforce the provisions of this amendatory Act of the 95th |
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| General Assembly, the Governor may suggest rules to the General | 2 |
| Assembly by filing them with the Clerk of the House and the | 3 |
| Secretary of the Senate and by requesting that the General | 4 |
| Assembly authorize such rulemaking by law, enact those | 5 |
| suggested rules into law, or take any other appropriate action | 6 |
| in the General Assembly's discretion. Nothing contained in this | 7 |
| amendatory Act of the 95th General Assembly shall be | 8 |
| interpreted to grant rulemaking authority under any other | 9 |
| Illinois statute where such authority is not otherwise | 10 |
| explicitly given. For the purposes of this paragraph, "rules" | 11 |
| is given the meaning contained in Section 1-70 of the Illinois | 12 |
| Administrative Procedure Act, and "agency" and "agency head" | 13 |
| are given the meanings contained in Sections 1-20 and 1-25 of | 14 |
| the Illinois Administrative Procedure Act to the extent that | 15 |
| such definitions apply to agencies or agency heads under the | 16 |
| jurisdiction of the Governor. | 17 |
| (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
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| (35 ILCS 200/16-125)
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| Sec. 16-125. Hearings. In counties with 3,000,000 or more | 20 |
| inhabitants,
complaints filed with the board of appeals
(until | 21 |
| the first Monday in December 1998 and the board of review
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| beginning
the first Monday in December 1998 and thereafter)
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| shall be classified by townships.
All complaints shall be | 24 |
| docketed numerically, in the order in which they are
presented, | 25 |
| as nearly as possible, in books or computer records kept for |
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| that
purpose, which shall be open to public inspection. The | 2 |
| complaints shall be
considered by townships until they have | 3 |
| been heard and passed upon by the
board.
After completing final | 4 |
| action on all matters in a township, the
board shall transmit | 5 |
| such final actions to the county assessor.
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| A hearing upon any complaint shall not be held until the | 7 |
| taxpayer affected
and the county assessor have each been | 8 |
| notified and have been given an
opportunity to be heard. All | 9 |
| hearings shall be open to the public and the board
shall sit | 10 |
| together and hear the representations of the
interested
parties | 11 |
| or their representatives. At each hearing upon any complaint, | 12 |
| the county assessor bears the burden of proof to establish the | 13 |
| justness, accuracy, and reasonableness of the assessment. An | 14 |
| order for a correction of any
assessment shall not be made | 15 |
| unless both commissioners of the board, or a
majority of the | 16 |
| members in the case of a board of review, concur
therein, in | 17 |
| which case, an order therefor shall be made in open session and
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| entered in the records of the board. When an assessment is | 19 |
| ordered corrected,
the board shall transmit a computer printout | 20 |
| of the results, or
make
and sign a brief written statement of | 21 |
| the reason for the change and the manner
in which the method | 22 |
| used by the assessor in making the assessment was
erroneous, | 23 |
| and shall deliver a copy of the statement to the county | 24 |
| assessor.
Upon request the board shall hear any taxpayer in | 25 |
| opposition to a proposed
reduction in any assessment.
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| The board may destroy or otherwise dispose of complaints |
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| and
records pertaining thereto after the lapse of 5 years from | 2 |
| the date
of
filing.
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| Notwithstanding any other rulemaking authority that may | 4 |
| exist, neither the Governor nor any agency or agency head under | 5 |
| the jurisdiction of the Governor has any authority to make or | 6 |
| promulgate rules to implement or enforce the provisions of this | 7 |
| amendatory Act of the 95th General Assembly. If, however, the | 8 |
| Governor believes that rules are necessary to implement or | 9 |
| enforce the provisions of this amendatory Act of the 95th | 10 |
| General Assembly, the Governor may suggest rules to the General | 11 |
| Assembly by filing them with the Clerk of the House and the | 12 |
| Secretary of the Senate and by requesting that the General | 13 |
| Assembly authorize such rulemaking by law, enact those | 14 |
| suggested rules into law, or take any other appropriate action | 15 |
| in the General Assembly's discretion. Nothing contained in this | 16 |
| amendatory Act of the 95th General Assembly shall be | 17 |
| interpreted to grant rulemaking authority under any other | 18 |
| Illinois statute where such authority is not otherwise | 19 |
| explicitly given. For the purposes of this paragraph, "rules" | 20 |
| is given the meaning contained in Section 1-70 of the Illinois | 21 |
| Administrative Procedure Act, and "agency" and "agency head" | 22 |
| are given the meanings contained in Sections 1-20 and 1-25 of | 23 |
| the Illinois Administrative Procedure Act to the extent that | 24 |
| such definitions apply to agencies or agency heads under the | 25 |
| jurisdiction of the Governor. | 26 |
| (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; |
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| 92-133, eff. 7-24-01.)
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| (35 ILCS 200/16-170)
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| Sec. 16-170. Hearings. A hearing shall be granted if any | 4 |
| party to the appeal
so requests, and, upon motion of any party | 5 |
| to the appeal or by direction of
the Property Tax Appeal Board, | 6 |
| any appeal may be set down for a hearing,
with proper notice to | 7 |
| the interested parties. Notice to all interested
taxing bodies | 8 |
| shall be deemed to have been given when served upon the
State's | 9 |
| Attorney of the county from which the appeal has been taken.
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| Hearings may be held before less than a majority of the members | 11 |
| of the
Board, and the chairman may assign members or hearing | 12 |
| officers to hold
hearings. Such hearings shall be open to the | 13 |
| public and shall be conducted in
accordance with the rules of | 14 |
| practice and procedure promulgated by
the Board. At each | 15 |
| hearing, the assessor or chief county assessment officer
who | 16 |
| certified the assessment bears the burden of proof to establish | 17 |
| the justness, accuracy, and reasonableness of the assessment. | 18 |
| The Board, any member or hearing officer may require the
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| production of any books, records, papers or documents that may | 20 |
| be material
or relevant as evidence in any matter pending | 21 |
| before it and necessary for
the making of a just decision.
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| Notwithstanding any other rulemaking authority that may | 23 |
| exist, neither the Governor nor any agency or agency head under | 24 |
| the jurisdiction of the Governor has any authority to make or | 25 |
| promulgate rules to implement or enforce the provisions of this |
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09500HB2957ham002 |
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LRB095 09285 HLH 48814 a |
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| 1 |
| amendatory Act of the 95th General Assembly. If, however, the | 2 |
| Governor believes that rules are necessary to implement or | 3 |
| enforce the provisions of this amendatory Act of the 95th | 4 |
| General Assembly, the Governor may suggest rules to the General | 5 |
| Assembly by filing them with the Clerk of the House and the | 6 |
| Secretary of the Senate and by requesting that the General | 7 |
| Assembly authorize such rulemaking by law, enact those | 8 |
| suggested rules into law, or take any other appropriate action | 9 |
| in the General Assembly's discretion. Nothing contained in this | 10 |
| amendatory Act of the 95th General Assembly shall be | 11 |
| interpreted to grant rulemaking authority under any other | 12 |
| Illinois statute where such authority is not otherwise | 13 |
| explicitly given. For the purposes of this paragraph, "rules" | 14 |
| is given the meaning contained in Section 1-70 of the Illinois | 15 |
| Administrative Procedure Act, and "agency" and "agency head" | 16 |
| are given the meanings contained in Sections 1-20 and 1-25 of | 17 |
| the Illinois Administrative Procedure Act to the extent that | 18 |
| such definitions apply to agencies or agency heads under the | 19 |
| jurisdiction of the Governor. | 20 |
| (Source: P.A. 76-689; 88-455.)
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| Section 99. Effective date. This Act takes effect upon | 22 |
| becoming law.".
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