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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Sections 6-10, 9-15, 9-80, 12-50, 16-30, 16-55, and 16-125 and | ||||||||||||||||||||||||
6 | by adding Sections 2-85 and 4-17 as follows: | ||||||||||||||||||||||||
7 | (35 ILCS 200/2-85 new) | ||||||||||||||||||||||||
8 | Sec. 2-85. Taxpayer entitled to statement of assessment | ||||||||||||||||||||||||
9 | process. The township assessor, when requested, shall deliver | ||||||||||||||||||||||||
10 | to any person a copy of the description or statement of | ||||||||||||||||||||||||
11 | property assessed in his or her name or in which he or she is | ||||||||||||||||||||||||
12 | interested, and the valuation placed thereon by the assessor. | ||||||||||||||||||||||||
13 | The description shall include the method by which the | ||||||||||||||||||||||||
14 | assessment was derived, comparative properties used to reach | ||||||||||||||||||||||||
15 | the assessment or to substantiate the assessment given, and | ||||||||||||||||||||||||
16 | other information which explains the method in which the | ||||||||||||||||||||||||
17 | assessment was reached. A copy of the statement shall serve as | ||||||||||||||||||||||||
18 | the township assessor's evidence at any appeal the taxpayer | ||||||||||||||||||||||||
19 | brings before the Board of Review. The assessor may submit | ||||||||||||||||||||||||
20 | further evidence in response to an appeal filed before the | ||||||||||||||||||||||||
21 | board of review. | ||||||||||||||||||||||||
22 | (35 ILCS 200/4-17 new) |
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| |||||||
1 | Sec. 4-17. Continuing education. | ||||||
2 | (a) Beginning on January 1, 2015, each of the following | ||||||
3 | officials shall complete a minimum of 15 continuing education | ||||||
4 | hours each year: (i) each supervisor of assessments, each | ||||||
5 | assessor; (ii) each deputy assessor; (iii) each county | ||||||
6 | treasurer; and (iv) each member of a board of review in a | ||||||
7 | county with less than 300,000 inhabitants. The Department shall | ||||||
8 | designate and approve acceptable courses and specify | ||||||
9 | procedures for certifying the completion of those continuing | ||||||
10 | education hours. If a supervisor of assessments, assessor, | ||||||
11 | deputy assessor, county treasurer, or member of a board of | ||||||
12 | review holds a Certified Illinois Assessing Officer
| ||||||
13 | certificate from the Illinois Property Assessment Institute, | ||||||
14 | or a professional designation by any other appraisal
or | ||||||
15 | assessing association approved by the Department that requires | ||||||
16 | at least 15 hours of continuing education as a requirement for | ||||||
17 | maintaining that designation, then that supervisor of | ||||||
18 | assessments, assessor, deputy assessor, county treasurer, or | ||||||
19 | member of a board of review shall be deemed to be in compliance | ||||||
20 | with this Section. | ||||||
21 | (b) Beginning on January 1, 2015, in a county with more | ||||||
22 | than 300,000 and less than 3,000,000 inhabitants, no person is | ||||||
23 | eligible to be appointed to board of review, unless he or she | ||||||
24 | possesses at least one of the following qualifications: | ||||||
25 | (1) a Certified Illinois Assessing Officer Certificate | ||||||
26 | from the Illinois Property Assessment Institute with |
| |||||||
| |||||||
1 | current additional 30 class hours as required for | ||||||
2 | additional compensation under Section 4-10; | ||||||
3 | (2) a Certified Illinois Assessing Officer certificate | ||||||
4 | from the Illinois Property Assessment Institute with a | ||||||
5 | minimum of 300 additional hours of successfully completed | ||||||
6 | courses approved by the Department, if at least 150 of the | ||||||
7 | course hours required a written examination, and, within | ||||||
8 | the 4 years preceding the election, successful completion | ||||||
9 | of at least 15 class hours of additional training in | ||||||
10 | courses that must be approved by the Department, including | ||||||
11 | but not limited to, assessment, appraisal, or computer | ||||||
12 | courses, and that may be offered by accredited | ||||||
13 | universities, colleges, or community colleges; | ||||||
14 | (3) a Certified Assessment Evaluator designation form | ||||||
15 | the International Association of Assessing Officers; | ||||||
16 | (4) certification as a Member of the Appraisal | ||||||
17 | Institute, Senior Real Estate Analyst, or Senior Real | ||||||
18 | Property Appraiser from the Appraisal Institute or its | ||||||
19 | predecessor organization; | ||||||
20 | (5) a professional designation by any other appraisal | ||||||
21 | or assessing association approved by the Department; or | ||||||
22 | (6) if the person has served as a township or | ||||||
23 | multi-township assessor for 12 years or more, a Certified | ||||||
24 | Illinois Assessing Official certificate from the Illinois | ||||||
25 | Property Assessment Institute with a minimum of 360 | ||||||
26 | additional hours of successfully completed courses |
| |||||||
| |||||||
1 | approved by the Department, if at least 180 of the course | ||||||
2 | hours required a written examination.
| ||||||
3 | (35 ILCS 200/6-10)
| ||||||
4 | Sec. 6-10. Examination requirement - Counties of 100,000 or | ||||||
5 | more . In
any county to which Section 6-5 applies and which has | ||||||
6 | 100,000 or more
inhabitants but less than 300,000 inhabitants , | ||||||
7 | no person may serve on the board of review who has not passed | ||||||
8 | an
examination prepared and administered by the Department to | ||||||
9 | determine his or her
competence to hold the office. The | ||||||
10 | examination shall be conducted by the
Department at some | ||||||
11 | convenient location in the county. The Department may
provide | ||||||
12 | by rule the maximum time that the name of a person who has | ||||||
13 | passed the
examination will be included on a list of persons | ||||||
14 | eligible for appointment or
election. The county board of any | ||||||
15 | other county may, by resolution, impose a
like requirement in | ||||||
16 | its county. In counties with less than 100,000 inhabitants,
the | ||||||
17 | members of the board of review shall within one year of taking | ||||||
18 | office
successfully complete a basic course in assessment | ||||||
19 | practice approved by the
Department.
In counties with 3,000,000 | ||||||
20 | or more inhabitants, the members of the
board of
review shall | ||||||
21 | successfully complete a basic
course in
assessment practice, | ||||||
22 | approved by the Department, within one year after taking
| ||||||
23 | office.
| ||||||
24 | (Source: P.A. 88-455; incorporates 88-221; 88-670, eff. | ||||||
25 | 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
|
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| |||||||
1 | (35 ILCS 200/9-15)
| ||||||
2 | Sec. 9-15. Annual meeting of supervisor of assessments. In | ||||||
3 | all counties of
township organization having a supervisor of | ||||||
4 | assessments, the supervisor of
assessments shall, by January 1 | ||||||
5 | of each year, assemble all assessors and their
deputies for | ||||||
6 | consultation and shall instruct them in uniformity of their
| ||||||
7 | functions. The instructions shall be in writing and available | ||||||
8 | to the public. The instructions shall include the type of | ||||||
9 | software or other method of assessment that all township | ||||||
10 | assessors must use. The supervisor of assessments shall provide | ||||||
11 | training on using such software.
Notice of the annual assembly | ||||||
12 | shall be published not more than 30 nor less than
10 days | ||||||
13 | before the assembly in a newspaper published in the township or | ||||||
14 | the tax
assessment district, and if there is no such newspaper, | ||||||
15 | in a newspaper
published in the county and in general | ||||||
16 | circulation in the township or tax
assessment district. At the | ||||||
17 | time of publishing the notice, a press release
giving notice of | ||||||
18 | the assembly shall be given to each newspaper published in the
| ||||||
19 | county and to each commercial broadcasting station whose main | ||||||
20 | office is located
in the county. The assembly is open to the | ||||||
21 | public.
| ||||||
22 | Any assessor or deputy assessor who wilfully refuses or | ||||||
23 | neglects to observe
or follow instructions of the supervisor of | ||||||
24 | assessments, which are in
accordance with law, shall be guilty | ||||||
25 | of a Class B misdemeanor. Any supervisor
of assessments who |
| |||||||
| |||||||
1 | willfully gives directions which are not in accordance with
law | ||||||
2 | is guilty of a Class B misdemeanor.
| ||||||
3 | (Source: P.A. 84-837; 88-455.)
| ||||||
4 | (35 ILCS 200/9-80)
| ||||||
5 | Sec. 9-80. Authority to revise assessments; Counties of | ||||||
6 | less than 3,000,000. The chief county assessment officer in | ||||||
7 | counties with less than 3,000,000
inhabitants shall have the | ||||||
8 | same authority as the township or multi-township
assessor to | ||||||
9 | assess and to make changes or alterations in the assessment of
| ||||||
10 | property, and shall assess and make such changes or alterations | ||||||
11 | in the
assessment of property as though originally made. | ||||||
12 | Changes by the chief county
assessment officer in valuations | ||||||
13 | shall be noted in a column provided, and no
change shall be | ||||||
14 | made in the original assessor's figures.
| ||||||
15 | When the chief county assessment officer or his or her | ||||||
16 | deputy views property
for the purposes of assessing the | ||||||
17 | property or determining whether a change or
alteration in the | ||||||
18 | assessment of the property is required, he or she shall give
| ||||||
19 | notice to the township assessor by U.S. Mail at least 5 days | ||||||
20 | but not more than
30 days prior to the viewing, so that the | ||||||
21 | assessor may arrange to be present at
the viewing, except if | ||||||
22 | the township or multi-township assessor fails to timely return | ||||||
23 | the assessment books or workbooks as required by Section 9-230. | ||||||
24 | He or she shall also give notice to owners of the properties by
| ||||||
25 | means of notices in a paper of general circulation in the |
| |||||||
| |||||||
1 | township. The
notices shall state the chief county assessment | ||||||
2 | officer's intention to view the
property but need not specify | ||||||
3 | the date and time of the viewing. When the chief
county | ||||||
4 | assessment officer or his or her deputy is present at the | ||||||
5 | property to be
viewed, immediately prior to the viewing, he or | ||||||
6 | she shall make a reasonable
effort to ascertain if the owner or | ||||||
7 | his or her representative, or the assessor,
are on the premises | ||||||
8 | and to inform them of his or her intention to view the
| ||||||
9 | property. Failure to provide notice to the township assessor | ||||||
10 | and owner shall
not of and by itself invalidate any change in | ||||||
11 | an assessment. A viewing under
this Section and Section 9-155 | ||||||
12 | means actual viewing of the visible property in
its entirety | ||||||
13 | from, on or at the site of the property.
| ||||||
14 | All changes and alterations in the assessment of property | ||||||
15 | shall be subject to
revision by the board of review in the same | ||||||
16 | manner that original assessments
are reviewed.
| ||||||
17 | If the chief county assessment officer reduces the | ||||||
18 | assessment from the township assessor's original assessment, | ||||||
19 | the chief county assessment officer shall cause to be published | ||||||
20 | on the county's website, a list of all reduced assessments, | ||||||
21 | organized by township if the county is so organized. The chief | ||||||
22 | county assessment officer may include more information on the | ||||||
23 | list, but a minimum shall include the property index number, | ||||||
24 | the township in which the property is located, the original | ||||||
25 | assessment, the revised assessment, and the percentage | ||||||
26 | reduction. |
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| |||||||
1 | (Source: P.A. 96-486, eff. 8-14-09.)
| ||||||
2 | (35 ILCS 200/12-50)
| ||||||
3 | Sec. 12-50. Mailed notice to taxpayer after change by board | ||||||
4 | of review or
board of appeals. In counties with less than | ||||||
5 | 3,000,000 inhabitants, if
final board of review or board of | ||||||
6 | appeals
action regarding any
property, including equalization
| ||||||
7 | under Section 16-60 or Section 16-65, results in an increased | ||||||
8 | or decreased
assessment, the board shall mail a notice to the | ||||||
9 | taxpayer whose property is
affected by such action, at his or | ||||||
10 | her address as it appears on the complaint, unless the taxpayer | ||||||
11 | has been represented in the appeal by an attorney, in which | ||||||
12 | case the notice shall be mailed to the attorney, and in the | ||||||
13 | case of a complaint filed with a board of
review under Section
| ||||||
14 | 16-25 or 16-115, the board shall mail a notice to the taxing | ||||||
15 | body filing the complaint. In counties with 3,000,000 or more | ||||||
16 | inhabitants, the board shall provide notice by mail, or by | ||||||
17 | means of electronic record, to the taxpayer whose property is | ||||||
18 | affected by such action, at his or her address or e-mail | ||||||
19 | address as it appears in the assessment records or a complaint | ||||||
20 | filed with the board, unless the taxpayer has been represented | ||||||
21 | in the appeal by an attorney, in which case the notice shall be | ||||||
22 | mailed or e-mailed to the attorney, and, in the case of a | ||||||
23 | complaint filed with a board of review under Section 16-125 or | ||||||
24 | 16-115, the board shall provide notice to the taxing body | ||||||
25 | filing the complaint. A copy shall be
given to the
assessor or |
| |||||||
| |||||||
1 | chief county assessment officer
if his or her assessment was | ||||||
2 | reversed
or
modified by the board. Written notice shall also be | ||||||
3 | given to any
taxpayer who filed a complaint in writing with the | ||||||
4 | board and whose
assessment was not changed. The notice shall | ||||||
5 | set forth the assessed value
prior to board action; the | ||||||
6 | assessed value after final board action but prior to
any | ||||||
7 | equalization; and the assessed value as
equalized by the board, | ||||||
8 | if the board equalizes.
This
notice shall state that the value | ||||||
9 | as certified to the county clerk by the
board will be the | ||||||
10 | locally assessed value of the
property for that year and each | ||||||
11 | succeeding year, unless revised in a
succeeding year in the | ||||||
12 | manner provided in this Code. The written notice
shall also set | ||||||
13 | forth specifically the facts upon which the board's decision
is | ||||||
14 | based. In counties with less than 3,000,000 inhabitants, the | ||||||
15 | notice shall also contain the
following statement: "You may | ||||||
16 | appeal this
decision to the Property Tax Appeal Board by filing | ||||||
17 | a petition for
review with the Property Tax Appeal Board within | ||||||
18 | 30 days after this
notice is mailed to you or your agent, or is | ||||||
19 | personally served upon you
or your agent".
In counties with | ||||||
20 | 3,000,000 or more inhabitants, the notice shall also contain
| ||||||
21 | the following statement: "You may appeal this decision to the | ||||||
22 | Property Tax
Appeal Board by filing a petition for review with | ||||||
23 | the Property Tax Appeal Board
within 30 days after the date of | ||||||
24 | this notice or within 30 days after the date
that the Board of | ||||||
25 | Review transmits to the county assessor
pursuant to Section | ||||||
26 | 16-125 its final action on the
township in which your property |
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| |||||||
1 | is located, whichever is later". Each notice required under | ||||||
2 | this Section shall be postmarked (or e-mailed, if applicable) | ||||||
3 | no later than 120 days after the final board of review action | ||||||
4 | on the property. The Board
shall
publish its transmittal date | ||||||
5 | of final action on each
township in at least one newspaper of | ||||||
6 | general circulation in the county.
The changes made by this | ||||||
7 | amendatory Act of the 91st General Assembly apply to
the 1999 | ||||||
8 | assessment year and thereafter.
| ||||||
9 | (Source: P.A. 97-1054, eff. 1-1-13.)
| ||||||
10 | (35 ILCS 200/16-30)
| ||||||
11 | Sec. 16-30. Board of review meetings. In counties with less | ||||||
12 | than 3,000,000
inhabitants, the board of review may meet at | ||||||
13 | times it deems necessary for
supervising and directing the | ||||||
14 | clerk in the duties prescribed in this Article,
and shall meet | ||||||
15 | on or before the first Monday each June to revise the | ||||||
16 | assessment
of property. At the meeting, the board of review | ||||||
17 | upon application of any
taxpayer or upon its own motion may | ||||||
18 | revise the entire assessment of any
taxpayer or any part of the | ||||||
19 | assessment as appears to it to be just. The
assessment of the | ||||||
20 | property of any person shall not be increased unless that
| ||||||
21 | person or his or her agent first has been notified in writing | ||||||
22 | at the address
that appears on the assessment books, and been | ||||||
23 | given an opportunity to be
heard. The meeting may be recessed | ||||||
24 | as necessary.
| ||||||
25 | The board of review may grant a continuance of any such |
| |||||||
| |||||||
1 | meeting or of any other hearing before the board of review for | ||||||
2 | good cause shown, upon written motion of the taxpayer, the | ||||||
3 | assessor, or any taxing body that has an interest in the | ||||||
4 | assessment. | ||||||
5 | The board of review shall develop rules for assigning board | ||||||
6 | members to hearings at times when the full board is not meeting | ||||||
7 | to consider an appeal. | ||||||
8 | (Source: P.A. 84-582; 88-455.)
| ||||||
9 | (35 ILCS 200/16-55)
| ||||||
10 | Sec. 16-55. Complaints. | ||||||
11 | (a) On written complaint that any property is
overassessed | ||||||
12 | or underassessed, the board shall review the assessment, and
| ||||||
13 | correct it, as appears to be just, but in no case shall the | ||||||
14 | property be
assessed at a higher percentage of fair cash value | ||||||
15 | than other property in the
assessment district prior to | ||||||
16 | equalization by the board or the Department. | ||||||
17 | (b) The board shall include compulsory sales in reviewing | ||||||
18 | and correcting assessments, including, but not limited to, | ||||||
19 | those compulsory sales submitted by the taxpayer, if the board | ||||||
20 | determines that those sales reflect the same property | ||||||
21 | characteristics and condition as those originally used to make | ||||||
22 | the assessment. The board shall also consider whether the | ||||||
23 | compulsory sale would otherwise be considered an arm's length | ||||||
24 | transaction. | ||||||
25 | (c) If a complaint is filed by an attorney on behalf of a |
| |||||||
| |||||||
1 | taxpayer, all notices and correspondence from the board | ||||||
2 | relating to the appeal shall be directed to the attorney. The | ||||||
3 | board may require proof of the attorney's authority to | ||||||
4 | represent the taxpayer. If the attorney fails to provide proof | ||||||
5 | of authority within the compliance period granted by the board | ||||||
6 | pursuant to subsection (d), the board may dismiss the | ||||||
7 | complaint. The Board shall send, electronically or by mail, | ||||||
8 | notice of the dismissal to the attorney and taxpayer. | ||||||
9 | (d) A
complaint to affect the assessment for the current | ||||||
10 | year shall be filed on or before 30 calendar days after the | ||||||
11 | date
of publication of the assessment list under Section 12-10. | ||||||
12 | Upon receipt of a written complaint that is timely filed under | ||||||
13 | this Section, the board of review shall docket the complaint. | ||||||
14 | If the complaint does not comply with the board of review rules | ||||||
15 | adopted under Section 9-5 entitling the complainant to a | ||||||
16 | hearing, the board shall send, electronically or by mail, | ||||||
17 | notification acknowledging receipt of the complaint. The | ||||||
18 | notification must identify which rules have not been complied | ||||||
19 | with and provide the complainant with not less than 10 business | ||||||
20 | days to bring the complaint into compliance with those rules. | ||||||
21 | If the complainant complies with the board of review rules | ||||||
22 | either upon the initial filing of a complaint or within the | ||||||
23 | time as extended by the board of review for compliance, then | ||||||
24 | the board of review shall send, electronically or by mail, a | ||||||
25 | notice of hearing and the board shall hear the complaint and | ||||||
26 | shall issue and send, electronically or by mail, a decision |
| |||||||
| |||||||
1 | upon resolution. Except as otherwise provided in subsection | ||||||
2 | (c), if the complainant has not complied with the rules within | ||||||
3 | the time as extended by the board of review, the board shall | ||||||
4 | nonetheless issue and send a decision. The board of review may | ||||||
5 | adopt rules allowing any party to attend and participate in a | ||||||
6 | hearing by telephone or electronically. | ||||||
7 | (e) The board may also,
at any time before its revision of | ||||||
8 | the assessments is completed in every year,
increase, reduce or | ||||||
9 | otherwise adjust the assessment of any property, making
changes | ||||||
10 | in the valuation as may be just, and shall have full power over | ||||||
11 | the
assessment of any person and may do anything in regard | ||||||
12 | thereto that it may deem
necessary to make a just assessment, | ||||||
13 | but the property shall not be assessed at
a higher percentage | ||||||
14 | of fair cash value than the assessed valuation of other
| ||||||
15 | property in the assessment district prior to equalization by | ||||||
16 | the board or the
Department. | ||||||
17 | (f) No assessment shall be increased until the person to be | ||||||
18 | affected
has been notified and given an opportunity to be | ||||||
19 | heard, except as provided
below. | ||||||
20 | (g) Before making any reduction in assessments of its own | ||||||
21 | motion, the board
of review shall give notice to the assessor | ||||||
22 | or chief county assessment officer
who certified the | ||||||
23 | assessment, and give the assessor or chief county assessment
| ||||||
24 | officer an opportunity to be heard thereon. | ||||||
25 | (g-5) With respect to complaints by a taxpayer that | ||||||
26 | property has been overassessed, if the assessed value of the |
| |||||||
| |||||||
1 | property for the year in question exceeds the assessed value of | ||||||
2 | the property for the previous general assessment year by more | ||||||
3 | than 5%, then the assessor or chief county assessment officer
| ||||||
4 | who certified the assessment has the burden of proving, by a | ||||||
5 | preponderance of the evidence, that the assessment is correct. | ||||||
6 | Before making any reduction in assessments under this | ||||||
7 | subsection, the board
of review shall give notice to the | ||||||
8 | assessor or chief county assessment officer
who certified the | ||||||
9 | assessment and give the assessor or chief county assessment
| ||||||
10 | officer an opportunity to be heard thereon. | ||||||
11 | (g-10) The board of review shall provide a written | ||||||
12 | explanation to the assessor or chief county assessment officer | ||||||
13 | who made the original assessment setting forth the board's | ||||||
14 | reasoning for an assessment reduction for reductions that occur | ||||||
15 | as a result of an appeal. | ||||||
16 | (h) All complaints of errors in
assessments of property | ||||||
17 | shall be in writing, and shall be filed by the
complaining | ||||||
18 | party with the board of review, in duplicate. The duplicate | ||||||
19 | shall
be filed by the board of review with the assessor or | ||||||
20 | chief county assessment
officer who certified the assessment. | ||||||
21 | (i) In all cases where a change in assessed
valuation of | ||||||
22 | $100,000 or more is sought, the board of review shall also | ||||||
23 | serve a
copy of the petition on all taxing districts as shown | ||||||
24 | on the last available tax
bill at least 14 days prior to the | ||||||
25 | hearing on the complaint. All taxing
districts shall have an | ||||||
26 | opportunity to be heard on the complaint. |
| |||||||
| |||||||
1 | (j) Complaints
shall be classified by townships or taxing | ||||||
2 | districts by the clerk of the board
of review. All classes of | ||||||
3 | complaints shall be docketed numerically, each in its
own | ||||||
4 | class, in the order in which they are presented, in books kept | ||||||
5 | for that
purpose, which books shall be open to public | ||||||
6 | inspection. Complaints shall be
considered by townships or | ||||||
7 | taxing districts until all complaints have been
heard and | ||||||
8 | passed upon by the board.
| ||||||
9 | (k) The board of review shall only consider evidence from | ||||||
10 | the tax year of the assessment and tax years prior to the tax | ||||||
11 | year in the complaint. The board of review shall not consider | ||||||
12 | evidence from the calendar year in which the complaint is | ||||||
13 | heard. | ||||||
14 | (Source: P.A. 97-812, eff. 7-13-12; 98-322, eff. 8-12-13.)
| ||||||
15 | (35 ILCS 200/16-125)
| ||||||
16 | Sec. 16-125. Hearings. In counties with 3,000,000 or more | ||||||
17 | inhabitants,
complaints filed with the board of appeals
(until | ||||||
18 | the first Monday in December 1998 and the board of review
| ||||||
19 | beginning
the first Monday in December 1998 and thereafter)
| ||||||
20 | shall be classified by townships.
All complaints shall be | ||||||
21 | docketed numerically, in the order in which they are
presented, | ||||||
22 | as nearly as possible, in books or computer records kept for | ||||||
23 | that
purpose, which shall be open to public inspection. The | ||||||
24 | complaints shall be
considered by townships until they have | ||||||
25 | been heard and passed upon by the
board.
After completing final |
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1 | action on all matters in a township, the
board shall transmit | ||||||
2 | such final actions to the county assessor.
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3 | A hearing upon any complaint shall not be held until the | ||||||
4 | taxpayer affected
and the county assessor have each been | ||||||
5 | notified and have been given an
opportunity to be heard. All | ||||||
6 | hearings shall be open to the public and the board
shall sit | ||||||
7 | together and hear the representations of the
interested
parties | ||||||
8 | or their representatives. An order for a correction of any
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9 | assessment shall not be made unless both commissioners of the | ||||||
10 | board, or a
majority of the members in the case of a board of | ||||||
11 | review, concur
therein, in which case, an order for correction | ||||||
12 | shall be made in open session and
entered in the records of the | ||||||
13 | board. When an assessment is ordered corrected,
the board shall | ||||||
14 | transmit a computer printout of the results, or
make
and sign a | ||||||
15 | brief written statement of the reason for the change and the | ||||||
16 | manner
in which the method used by the assessor in making the | ||||||
17 | assessment was
erroneous, and shall deliver a copy of the | ||||||
18 | statement to the county assessor.
Upon request the board shall | ||||||
19 | hear any taxpayer in opposition to a proposed
reduction in any | ||||||
20 | assessment.
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21 | With respect to complaints by a taxpayer that property has | ||||||
22 | been overassessed, if the assessed value of the property for | ||||||
23 | the year in question exceeds the assessed value of the property | ||||||
24 | for the previous general assessment year by more than 5%, then | ||||||
25 | the assessor or chief county assessment officer
who certified | ||||||
26 | the assessment has the burden of proving, by a preponderance of |
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1 | the evidence, that the assessment is correct. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | The board of review may grant a continuance of any hearing | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | before the board of review for good cause shown, upon written | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | motion of the taxpayer, the assessor, or any taxing body that | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | has an interest in the assessment. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | The board may destroy or otherwise dispose of complaints | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | and
records pertaining thereto after the lapse of 5 years from | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | the date
of
filing.
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9 | (Source: P.A. 97-1054, eff. 1-1-13.)
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10 | Section 99. Effective date. This Act takes effect upon | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | becoming law.
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