Full Text of SB3386 97th General Assembly
SB3386eng 97TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Property Tax Code is amended by changing | 5 | | Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46, | 6 | | 1-47, 1-48, and 1-136 as follows: | 7 | | (35 ILCS 200/1-46 new) | 8 | | Sec. 1-46. Electronic. Includes electrical, digital, | 9 | | magnetic, optical, electromagnetic, or any other form of | 10 | | technology that has capabilities similar to these | 11 | | technologies. | 12 | | (35 ILCS 200/1-47 new) | 13 | | Sec. 1-47. Electronic record. A record generated, | 14 | | communicated, received, or stored by electronic means for use | 15 | | in an information system or for transmission from one | 16 | | information system to another. | 17 | | (35 ILCS 200/1-48 new) | 18 | | Sec. 1-48. Electronic signature. A signature in electronic | 19 | | form attached to, or logically associated with, an electronic | 20 | | record. |
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| 1 | | (35 ILCS 200/1-136 new) | 2 | | Sec. 1-136. Signed or signature. Includes any symbol | 3 | | executed or adopted, or any security procedure employed or | 4 | | adopted, using electronic means or otherwise, by or on behalf | 5 | | of a person with the intent to authenticate a record.
| 6 | | (35 ILCS 200/12-50)
| 7 | | Sec. 12-50.
Mailed notice to taxpayer after change by board | 8 | | of review or
board of appeals. If
final board of review or | 9 | | board of appeals
action regarding any
property, including | 10 | | equalization
under Section 16-60 or Section 16-65, results in | 11 | | an increased or decreased
assessment, in counties with less | 12 | | than 3,000,000 inhabitants, the board shall mail a notice to | 13 | | the taxpayer, at his
or her address as it appears in the | 14 | | assessment records, whose property is
affected by such action, | 15 | | and in the case of a complaint filed with a board of
review | 16 | | under Section
16-25 or 16-115, to the taxing body filing the | 17 | | complaint. In counties with 3,000,000 or more inhabitants, the | 18 | | board shall provide notice by mail, or by means of electronic | 19 | | record, to the taxpayer whose property is affected by such | 20 | | action, at his or her address or e-mail address as it appears | 21 | | in the assessment records of a complaint filed with the board, | 22 | | and, in the case of a complaint filed with a board of review | 23 | | under Section 16-125 or 16-115, to the taxing body filing the | 24 | | complaint. A copy shall be
given to the
assessor or chief | 25 | | county assessment officer
if his or her assessment was reversed
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| 1 | | or
modified by the board. Written notice shall also be given to | 2 | | any
taxpayer who filed a complaint in writing with the board | 3 | | and whose
assessment was not changed. The notice shall set | 4 | | forth the assessed value
prior to board action; the assessed | 5 | | value after final board action but prior to
any equalization; | 6 | | and the assessed value as
equalized by the board, if the board | 7 | | equalizes.
This
notice shall state that the value as certified | 8 | | to the county clerk by the
board will be the locally assessed | 9 | | value of the
property for that year and each succeeding year, | 10 | | unless revised in a
succeeding year in the manner provided in | 11 | | this Code. The written notice
shall also set forth specifically | 12 | | the facts upon which the board's decision
is based. In counties | 13 | | with less than 3,000,000 inhabitants, the notice shall also | 14 | | contain the
following statement: "You may appeal this
decision | 15 | | to the Property Tax Appeal Board by filing a petition for
| 16 | | review with the Property Tax Appeal Board within 30 days after | 17 | | this
notice is mailed to you or your agent, or is personally | 18 | | served upon you
or your agent".
In counties with 3,000,000 or | 19 | | more inhabitants, the notice shall also contain
the following | 20 | | statement: "You may appeal this decision to the Property Tax
| 21 | | Appeal Board by filing a petition for review with the Property | 22 | | Tax Appeal Board
within 30 days after the date of this notice | 23 | | or within 30 days after the date
that the Board of Review | 24 | | transmits to the county assessor
pursuant to Section 16-125 its | 25 | | final action on the
township in which your property is located, | 26 | | whichever is later". The Board
shall
publish its transmittal |
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| 1 | | date of final action on each
township in at least one newspaper | 2 | | of general circulation in the county.
The changes made by this | 3 | | amendatory Act of the 91st General Assembly apply to
the 1999 | 4 | | assessment year and thereafter.
| 5 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
| 6 | | (35 ILCS 200/16-115)
| 7 | | Sec. 16-115. Filing complaints. In counties with 3,000,000 | 8 | | or more
inhabitants, complaints that any property is | 9 | | overassessed or underassessed or
is exempt may be made by any | 10 | | taxpayer. Complaints that any property is
overassessed or | 11 | | underassessed or is exempt may be made by a taxing district
| 12 | | that has an interest in the assessment to
a board of review. | 13 | | All complaints
shall be in writing,
identify and describe the | 14 | | particular property, otherwise comply with the rules
in force, | 15 | | be either signed by the complaining party or his or her | 16 | | attorney or, if filed electronically, signed with the | 17 | | electronic signature of the complaining party or his or her | 18 | | attorney , and be
filed with the board of appeals
(until the | 19 | | first Monday in December 1998 and the board of review
beginning | 20 | | the first Monday in December 1998 and thereafter)
in at least | 21 | | duplicate. The board
shall forward one copy of each complaint | 22 | | to the county assessor.
| 23 | | Complaints by taxpayers and taxing districts and | 24 | | certificates of
correction by the county assessor
as provided | 25 | | in this Code shall be filed with the board according to
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| 1 | | townships on or before the dates specified in the notices given | 2 | | in Section
16-110.
| 3 | | (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | 4 | | 8-14-96.)
| 5 | | (35 ILCS 200/16-125)
| 6 | | Sec. 16-125. Hearings. In counties with 3,000,000 or more | 7 | | inhabitants,
complaints filed with the board of appeals
(until | 8 | | the first Monday in December 1998 and the board of review
| 9 | | beginning
the first Monday in December 1998 and thereafter)
| 10 | | shall be classified by townships.
All complaints shall be | 11 | | docketed numerically, in the order in which they are
presented, | 12 | | as nearly as possible, in books or computer records kept for | 13 | | that
purpose, which shall be open to public inspection. The | 14 | | complaints shall be
considered by townships until they have | 15 | | been heard and passed upon by the
board.
After completing final | 16 | | action on all matters in a township, the
board shall transmit | 17 | | such final actions to the county assessor.
| 18 | | A hearing upon any complaint shall not be held until the | 19 | | taxpayer affected
and the county assessor have each been | 20 | | notified and have been given an
opportunity to be heard. All | 21 | | hearings shall be open to the public and the board
shall sit | 22 | | together and hear the representations of the
interested
parties | 23 | | or their representatives. An order for a correction of any
| 24 | | assessment shall not be made unless both commissioners of the | 25 | | board, or a
majority of the members in the case of a board of |
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| 1 | | review, concur
therein, in which case, an order for correction | 2 | | therefor shall be made in open session and
entered in the | 3 | | records of the board. When an assessment is ordered corrected,
| 4 | | the board shall transmit a computer printout of the results, or
| 5 | | make
and sign a brief written statement of the reason for the | 6 | | change and the manner
in which the method used by the assessor | 7 | | in making the assessment was
erroneous, and shall deliver a | 8 | | copy of the statement to the county assessor.
Upon request the | 9 | | board shall hear any taxpayer in opposition to a proposed
| 10 | | reduction in any assessment.
| 11 | | The board may destroy or otherwise dispose of complaints | 12 | | and
records pertaining thereto after the lapse of 4 5 years | 13 | | from the date
of
filing.
| 14 | | (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; | 15 | | 92-133, eff. 7-24-01.)
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