Full Text of SB0609 100th General Assembly
SB0609sam001 100TH GENERAL ASSEMBLY | Sen. Julie A. Morrison Filed: 2/28/2017
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| 1 | | AMENDMENT TO SENATE BILL 609
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 609 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Property Tax Code is amended by changing | 5 | | Section 16-185 as follows:
| 6 | | (35 ILCS 200/16-185)
| 7 | | Sec. 16-185. Decisions. The Board shall make a decision in | 8 | | each appeal or
case appealed to it, and the decision shall be | 9 | | based upon equity and the weight
of evidence and not upon | 10 | | constructive fraud, and shall be binding upon
appellant and | 11 | | officials of government. The extension of taxes on any
| 12 | | assessment so appealed shall not be delayed by any proceeding | 13 | | before the Board,
and, in case the assessment is altered by the | 14 | | Board, any taxes extended upon
the unauthorized assessment or | 15 | | part thereof shall be abated, or, if already
paid, shall be | 16 | | refunded with interest as provided in Section 23-20.
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| 1 | | The decision or order of the Property Tax Appeal Board in | 2 | | any such
appeal, shall, within 10 days thereafter, be certified | 3 | | at no charge to
the appellant and to the proper authorities, | 4 | | including the board of
review or board of appeals whose | 5 | | decision was appealed, the county clerk
who extends taxes
upon | 6 | | the assessment in question, and the county collector who | 7 | | collects
property taxes upon such assessment. | 8 | | The final administrative decision of the Property Tax | 9 | | Appeal Board shall be deemed served on a party when a copy of | 10 | | the decision is: (1) deposited in the United States Mail, in a | 11 | | sealed package, with postage prepaid, addressed to that party | 12 | | at the address listed for that party in the pleadings; except | 13 | | that, if the party is represented by an attorney, the notice | 14 | | shall go to the attorney at the address listed in the | 15 | | pleadings; or (2) sent electronically to the party at the | 16 | | e-mail addresses provided for that party in the pleadings. The | 17 | | Property Tax Appeal Board shall allow each party to designate | 18 | | one or more individuals to receive electronic correspondence on | 19 | | behalf of that party and shall allow each party to change, add, | 20 | | or remove designees selected by that party during the course of | 21 | | the proceedings. Decisions and all electronic correspondence | 22 | | shall be directed to each individual so designated.
| 23 | | If the Property Tax Appeal Board renders a decision | 24 | | lowering the
assessment of a particular parcel after the | 25 | | deadline for filing complaints
with the board of review or | 26 | | board of appeals or after adjournment of the
session of
the |
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| 1 | | board of review or board of appeals at which assessments for | 2 | | the
subsequent year or years of the same general assessment | 3 | | period, as provided in Sections 9-215 through 9-225, are
being | 4 | | considered, the taxpayer may, within 30 days after the date of
| 5 | | written notice of the Property Tax Appeal Board's decision, | 6 | | appeal the
assessment for such the subsequent year or years | 7 | | directly to the Property Tax
Appeal Board.
| 8 | | If the Property Tax Appeal Board renders a decision | 9 | | lowering the
assessment of a particular parcel on which a | 10 | | residence
occupied by the
owner is situated, such reduced | 11 | | assessment, subject to equalization, shall
remain in effect for | 12 | | the remainder of the general assessment period as provided
in | 13 | | Sections 9-215 through 9-225, unless that parcel is | 14 | | subsequently sold in
an arm's length transaction establishing a | 15 | | fair cash value for the parcel that
is different from the fair | 16 | | cash value on which the Board's assessment is
based, or unless | 17 | | the decision of the Property Tax Appeal Board is reversed
or | 18 | | modified upon review.
| 19 | | (Source: P.A. 99-626, eff. 7-22-16.)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.".
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