Full Text of SB2636 95th General Assembly
SB2636ham001 95TH GENERAL ASSEMBLY
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Executive Committee
Filed: 5/28/2008
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09500SB2636ham001 |
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LRB095 18910 AJO 51550 a |
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| AMENDMENT TO SENATE BILL 2636
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| AMENDMENT NO. ______. Amend Senate Bill 2636, AS AMENDED, | 3 |
| as follows: | 4 |
| by inserting immediately before Section 5 the following:
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| "Section 3. The Property Tax Code is amended by changing | 6 |
| Section 20-175 as follows:
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| (35 ILCS 200/20-175)
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| Sec. 20-175. Refund for erroneous assessments or | 9 |
| overpayments. If any
property is twice assessed for the same | 10 |
| year, or assessed before it becomes
taxable, and the | 11 |
| erroneously assessed taxes have been paid either at sale or
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| otherwise, or if properly assessed taxes have been overpaid by | 13 |
| the same claimant or by different
claimants, the County | 14 |
| Collector, upon being satisfied of the facts in the case,
shall | 15 |
| refund the taxes to the proper claimant. When the County | 16 |
| Collector is
unable to determine the proper claimant, the |
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LRB095 18910 AJO 51550 a |
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| circuit court, on petition of the
person paying the taxes, or | 2 |
| his or her agent, and being satisfied of the facts
in the case, | 3 |
| shall direct the county collector to refund the taxes and | 4 |
| deduct
the amount thereof, pro rata, from the moneys due to | 5 |
| taxing bodies which
received the taxes erroneously paid, or | 6 |
| their legal successors. Pleadings
in connection with the | 7 |
| petition provided for in this Section shall conform
to that | 8 |
| prescribed in the Civil Practice Law. Appeals may be taken from | 9 |
| the
judgment of the circuit court, either by the county | 10 |
| collector or by the
petitioner, as in other civil cases. In | 11 |
| counties having a population of more than 3,000,000, if the | 12 |
| county collector receives payment of any erroneously assessed | 13 |
| taxes or overpayment of properly assessed taxes, the county | 14 |
| collector shall: (1) pay, within 120 days after receipt of the | 15 |
| payment or overpayment, a refund to the proper claimant | 16 |
| regardless of whether a claim for refund is filed; or (2) when | 17 |
| more than one person made the payment or overpayment and the | 18 |
| county collector cannot determine to whom the refund should be | 19 |
| made, send a notice by certified mail return receipt requested | 20 |
| within 30 days after receipt of the payment or overpayment | 21 |
| advising those persons that a refund is due and the procedures | 22 |
| to follow to obtain a refund. A claim for refund shall not be | 23 |
| allowed
unless a petition is filed within 5 years from the date | 24 |
| the right to a refund
arose. If a certificate of error results | 25 |
| in the allowance of a homestead
exemption not previously | 26 |
| allowed, the county collector shall pay the taxpayer
interest |
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| on the amount of taxes paid that are attributable to the amount | 2 |
| of the
additional allowance, at the rate of 6% per year. To | 3 |
| cover the cost of
interest, the county collector shall | 4 |
| proportionately reduce the distribution of
taxes collected for | 5 |
| each taxing district in which the property is situated.
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| (Source: P.A. 83-121; 85-468; 88-455.)".
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