Full Text of SB2744 100th General Assembly
SB2744eng 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning government.
| 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 2-45, 3-5, 8-35, 11-25, 11-155, 11-160, 11-165, 17-20, | 6 | | and 17-40 as follows:
| 7 | | (35 ILCS 200/2-45)
| 8 | | Sec. 2-45.
Selection and eligibility of township and | 9 | | multi-township
assessors.
| 10 | | (a) In all counties
under township organization, township | 11 | | or multi-township assessors shall
be qualified as required by | 12 | | subsections (b) through (d) of this Section and
shall be | 13 | | elected as provided in this Code. Township or multi-township
| 14 | | assessors shall enter upon their duties on January 1 following | 15 | | their election,
and perform the duties of the office for 4 | 16 | | years.
| 17 | | (b) Beginning December 1, 1996, in any township or | 18 | | multi-township
assessment
district not subject to the | 19 | | requirements of subsections (c) or (d) of this
Section, no | 20 | | person is eligible to file nomination papers or participate as | 21 | | a
candidate in any caucus or primary or general election for, | 22 | | or be appointed to
fill vacancies in, the office of township or | 23 | | multi-township assessor, unless he
or she (i) has successfully |
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| 1 | | completed an introductory course in assessment
practices that | 2 | | is approved by the Department; or (ii) possesses at least one | 3 | | of
the qualifications listed in paragraphs (1) through (6) of
| 4 | | subsection (c) of
this Section. The candidate cannot file | 5 | | nominating papers or participate as a
candidate unless a copy | 6 | | of the certificate of his or her qualifications from the | 7 | | Department is
filed with the township clerk, board
of election | 8 | | commissioners, or other appropriate authority as required by | 9 | | the
Election Code. The candidate cannot be appointed to fill a | 10 | | vacancy until he or
she has filed a copy of the certificate of | 11 | | his or her qualifications
from the Department with the | 12 | | appointing authority.
| 13 | | (c) Beginning December 1, 1996, in a township or | 14 | | multi-township assessment
district with $25,000,000 or more of | 15 | | non-farm equalized assessed value or
$1,000,000 or more in | 16 | | commercial and industrial equalized assessed value, no
person | 17 | | is eligible to file nomination papers or participate as a | 18 | | candidate in
any caucus or primary or general election for, or | 19 | | be appointed to fill
vacancies in, the office of township or | 20 | | multi-township assessor, unless he or
she possesses at least | 21 | | one of the qualifications listed in paragraphs (1)
through (6) | 22 | | of this subsection (c).
| 23 | | (1) a currently active Certified Illinois Assessing | 24 | | Officer designation certificate from the Illinois
Property | 25 | | Assessment Institute with current additional 30 class | 26 | | hours as
required for additional compensation under |
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| 1 | | Section 4-10 ;
| 2 | | (2) (blank); (A) A Certified Illinois Assessing | 3 | | Officer certificate from the
Illinois Property Assessment | 4 | | Institute with a minimum of 300 additional hours
of | 5 | | successfully completed courses approved by the Department, | 6 | | if at least 150
of the course hours required a written | 7 | | examination; and
| 8 | | (B) within the 4 years preceding the election, | 9 | | successful completion of
at least 15 class hours of | 10 | | additional training in courses that must be approved
by the | 11 | | Department, including but not limited to, assessment, | 12 | | appraisal, or
computer courses, and that may be offered by | 13 | | accredited universities, colleges,
or community colleges;
| 14 | | (3) a Certified Assessment Evaluator designation from | 15 | | the International
Association of Assessing Officers;
| 16 | | (4) a currently active MAI, SREA, SRPA, SRA, or RM | 17 | | designation certification as a Member of the Appraisal | 18 | | Institute, Senior Real
Estate Analyst, or Senior Real | 19 | | Property Appraiser from the Appraisal Institute
or its | 20 | | predecessor organization ;
| 21 | | (5) a currently active professional designation by any | 22 | | other appraisal or assessing
association approved by the | 23 | | Department; or
| 24 | | (6) (blank). if the person has served as a township or | 25 | | multi-township assessor for
12 years or more, a Certified | 26 | | Illinois Assessing Official certificate from the
Illinois |
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| 1 | | Property Assessment Institute with a minimum of 360 | 2 | | additional hours
of
successfully completed courses | 3 | | approved by the Department, if at least 180 of
the
course | 4 | | hours required a written examination.
| 5 | | The candidate cannot file nominating papers or participate | 6 | | as a candidate
unless a copy of the certificate of his or her
| 7 | | qualifications from the Department is filed with the township | 8 | | clerk, board
of election commissioners, or other appropriate | 9 | | authority as required by the
Election Code. The candidate | 10 | | cannot be appointed to fill a vacancy until he or
she has filed | 11 | | a copy of the certificate of his or her qualifications
with the | 12 | | appointing authority.
| 13 | | (d) Beginning December 1, 2000, in a township or | 14 | | multi-township assessment
district with more than $10,000,000 | 15 | | and less than $25,000,000 of non-farm
equalized assessed value | 16 | | and less than $1,000,000 in commercial and industrial
equalized | 17 | | assessed value, no person who has previously been elected as | 18 | | township
or multi-township assessor in any such township or | 19 | | multi-township assessment
district is eligible to file | 20 | | nomination papers or participate as a candidate
in any caucus | 21 | | or primary or general election for the office of township or
| 22 | | multi-township assessor, unless he or she possesses at least | 23 | | one of the
qualifications
listed in paragraphs (1) through (6) | 24 | | of subsection (c) of this
Section. The
candidate cannot file | 25 | | nominating papers or participate as a candidate unless a
copy | 26 | | of the certificate of his or her qualifications from the |
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| 1 | | Department is
filed with the township clerk, board of election
| 2 | | commissioners, or other appropriate authority as required by | 3 | | the Election Code.
| 4 | | (e) If any person files nominating papers for candidacy for | 5 | | the office
of township or multi-township assessor without also | 6 | | filing a copy of the
certificate of his or her qualifications | 7 | | from the Department as required by this Section, the clerk of | 8 | | the township, the
board of election commissioners, or other | 9 | | appropriate authority as required
by the Election Code shall | 10 | | refuse to certify the name of the person
as a candidate to the | 11 | | proper election officials.
| 12 | | If no candidate for election meets the above qualifications | 13 | | there shall
be no election and the town board of trustees or | 14 | | multi-township board of
trustees shall appoint or contract with | 15 | | a person under Section 2-60.
| 16 | | As used in this Section only, "non-farm equalized assessed | 17 | | value" means the
total equalized assessed value in the township | 18 | | or multi-township assessment
district as reported to
the | 19 | | Department under Section 18-225 after removal of homestead | 20 | | exemptions, and
after removal of the equalized assessed value | 21 | | reported as farm or minerals
to the Department under Section | 22 | | 18-225.
| 23 | | For purposes of this Section only, "file nomination papers" | 24 | | also includes
having nomination papers filed on behalf of the | 25 | | candidate by another person.
| 26 | | (Source: P.A. 93-188, eff. 7-11-03.)
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| 1 | | (35 ILCS 200/3-5)
| 2 | | Sec. 3-5. Supervisor of assessments. In counties with less | 3 | | than 3,000,000
inhabitants and in which no county assessor has | 4 | | been elected under Section
3-45, there shall be a county | 5 | | supervisor of assessments, either appointed as
provided in this | 6 | | Section, or elected.
| 7 | | In counties with less than 3,000,000 inhabitants and not | 8 | | having an elected
county assessor or an elected supervisor of | 9 | | assessments, the office of
supervisor of assessments shall be | 10 | | filled by appointment by the presiding
officer of the county | 11 | | board with the advice and consent of the county board.
| 12 | | To be eligible for appointment or to be eligible to file | 13 | | nomination
papers or participate as a candidate in any primary | 14 | | or general election
for, or be elected to, the office of | 15 | | supervisor of assessments, or to enter
upon the duties of the | 16 | | office, a person must possess one of the following
| 17 | | qualifications as certified by the Department individual to the | 18 | | county clerk:
| 19 | | (1) A currently active Certified Illinois Assessing | 20 | | Official designation certificate from the Illinois
| 21 | | Property Assessment Institute , plus the additional | 22 | | training required for
additional compensation under | 23 | | Section 4-10 .
| 24 | | (2) A currently active Certified Assessment Evaluator | 25 | | certificate from the International
Association of |
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| 1 | | Assessing Officers.
| 2 | | (3) A currently active MAI, SREA, SRPA, SRA, or RM | 3 | | designation Member of the Appraisal Institute (MAI), | 4 | | Residential Member (RM),
Senior Real Estate Analyst | 5 | | (SREA), Senior Real Property Analyst (SRPA) or
Senior | 6 | | Residential Analyst (SRA) certificate from the Appraisal | 7 | | Institute or
its predecessor organizations .
| 8 | | (4) (Blank). If the person has served as a supervisor | 9 | | of assessments for 12
years or more, a Certified Illinois | 10 | | Assessing Official certificate
from the Illinois Property | 11 | | Assessment Institute with a minimum of 360
additional hours | 12 | | of
successfully completed courses approved by the | 13 | | Department if at least 180 of
the course hours
required a | 14 | | written examination.
| 15 | | In addition, a person must have had at least 2 years' | 16 | | experience in the field
of property sales, assessments, finance | 17 | | or appraisals and must have passed an
examination conducted by | 18 | | the Department to determine his or her competence to
hold the | 19 | | office. The examination may be conducted by the Department at a
| 20 | | convenient location in the county or region. Notice of the time | 21 | | and place
shall be given by publication in a newspaper of | 22 | | general circulation in the
counties and on the Department's | 23 | | official website , at least one week prior to the exam. The | 24 | | Department shall certify to
the county board a list of the | 25 | | names and scores of persons who pass the
examination. The | 26 | | Department may provide by rule the maximum time that the name
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| 1 | | of a person who has passed the examination will be included on | 2 | | a list of
persons eligible for appointment or election. The | 3 | | term of office shall be 4
years from the date of appointment | 4 | | and until a successor is appointed and
qualified.
| 5 | | (Source: P.A. 92-667, eff. 7-16-02.)
| 6 | | (35 ILCS 200/8-35)
| 7 | | Sec. 8-35. Notification requirements; procedure on | 8 | | protest.
| 9 | | (a) Assessments made by the Department.
Upon completion of | 10 | | its original assessments, the Department shall publish a
| 11 | | complete list of the assessments on the Department's official | 12 | | website and in the State "official newspaper." Any person
| 13 | | feeling aggrieved by any such assessment may, within 10 days of | 14 | | the date of
publication of the list, apply to the Department | 15 | | for a review and correction of
that assessment. Upon review of | 16 | | the assessment, the Department shall make any
correction as it | 17 | | considers just.
| 18 | | If review of an assessment has been made and notice has | 19 | | been given of the
Department's
decision,
any party to the | 20 | | proceeding who feels aggrieved by the decision, may file an
| 21 | | application for hearing. The application shall be in writing | 22 | | and shall be
filed with the Department within 20 days after | 23 | | notice of the decision has been
given by certified mail. | 24 | | Petitions for hearing shall state concisely the
mistakes | 25 | | alleged to have been made or the new evidence to be presented.
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| 1 | | No action for the judicial review of any assessment
| 2 | | decision of the Department shall be allowed unless the party | 3 | | commencing
such action has filed an application for a hearing | 4 | | and the Department
has acted upon the application.
| 5 | | The extension of taxes on an assessment shall not be | 6 | | delayed by any
proceeding under this Section. In cases where | 7 | | the assessment is revised, the taxes extended upon the | 8 | | assessment, or that part
of the taxes as may be appropriate, | 9 | | shall be abated or, if already paid,
refunded.
| 10 | | (b) Exemption decisions made by the Department. Notice of | 11 | | each exemption
decision made by the Department under Section | 12 | | 15-25, 16-70, or 16-130
shall be given by certified mail to the | 13 | | applicant for exemption.
| 14 | | If an exemption decision has been made by the Department | 15 | | and notice has been
given of the Department's decision, any | 16 | | party to the proceeding who feels
aggrieved by the decision may | 17 | | file an application for hearing. The application
shall be in | 18 | | writing and shall be filed with the Department within 60 days | 19 | | after
notice of the decision has been given by certified mail. | 20 | | Petitions for hearing
shall state concisely the mistakes | 21 | | alleged to have been made or the new
evidence to be presented.
| 22 | | If a petition for hearing is filed, the Department shall | 23 | | reconsider the
exemption decision and shall grant any party to | 24 | | the proceeding a hearing. As
soon as practical after the | 25 | | reconsideration and hearing, the Department
shall issue a | 26 | | notice of decision by mailing the notice by certified mail. The
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| 1 | | notice shall set forth the Department's findings of fact and | 2 | | the basis of the
decision.
| 3 | | Within 30 days after the mailing of a notice of decision, | 4 | | any party to the
proceeding may file with the Director a | 5 | | written request for rehearing in such
form as the Department | 6 | | may by rule prescribe, setting forth the grounds on
which
| 7 | | rehearing is requested. If rehearing or Departmental review is | 8 | | granted, as
soon as practical after the rehearing or | 9 | | Departmental review has been held,
the Department shall issue a | 10 | | revised decision to the party or the party's legal
| 11 | | representative as a result of the rehearing. The action of the | 12 | | Department on a
petition for hearing shall become final the | 13 | | later of (i) 30 days after issuance
of a notice of decision, if | 14 | | no request for rehearing is made, or (ii) if a
timely request | 15 | | for rehearing is made, upon the issuance of the denial of the
| 16 | | request or the issuance of a notice of final decision.
| 17 | | No action for the judicial review of any exemption decision | 18 | | of the Department
shall be allowed unless the party commencing | 19 | | the action has filed an
application for a hearing and the | 20 | | Department has acted upon the application.
| 21 | | The extension of taxes on an assessment shall not be | 22 | | delayed by any
proceeding under this Section. In cases when the | 23 | | exemption is granted, in
whole or in part, the taxes extended | 24 | | upon the assessment, or that part of the
taxes as may be | 25 | | appropriate, shall be abated or, if already paid, refunded.
| 26 | | (Source: P.A. 92-658, eff. 7-16-02.)
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| 1 | | (35 ILCS 200/11-25)
| 2 | | Sec. 11-25. Certification procedure. Application for a | 3 | | pollution control
facility certificate shall be filed with the | 4 | | Pollution Control Board in a
manner and form prescribed in | 5 | | regulations issued by that board. The
application shall contain | 6 | | appropriate and available descriptive information
concerning | 7 | | anything claimed to be entitled in whole or in part to tax | 8 | | treatment
as a pollution control facility. If it is found that | 9 | | the claimed facility or
relevant portion thereof is a pollution | 10 | | control facility as defined in Section
11-10, the Pollution | 11 | | Control Board, acting through its Chairman or his or her
| 12 | | specifically authorized delegate, shall enter a finding and | 13 | | issue a certificate
to that effect. The certificate shall | 14 | | require tax treatment as a pollution
control facility, but only | 15 | | for the portion certified if only a portion is
certified. The | 16 | | effective date of a certificate shall be the date of | 17 | | recommendation by the Illinois Environmental Protection Agency | 18 | | to the Illinois Pollution Control Board application
for the | 19 | | certificate or the date of the construction of the facility, | 20 | | whichever
is later.
| 21 | | (Source: P.A. 100-201, eff. 8-18-17.)
| 22 | | (35 ILCS 200/11-155)
| 23 | | Sec. 11-155. Certification and assessment authority. For | 24 | | assessment tax purposes, a
qualifying water treatment facility |
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| 1 | | shall be certified as such by the Director
of Natural Resources | 2 | | and shall be assessed by the Department
of Revenue. If an | 3 | | application is approved and a certification is issued following | 4 | | the procedure contained in Section 11-160, the property shall | 5 | | be assessed as a qualifying water treatment facility by the | 6 | | Department of Revenue.
| 7 | | (Source: P.A. 92-278, eff. 1-1-02.)
| 8 | | (35 ILCS 200/11-160)
| 9 | | Sec. 11-160. Approval procedure. Application for approval | 10 | | as a qualifying
water treatment facility shall be filed with | 11 | | the Department of Revenue Natural
Resources in the manner and | 12 | | form prescribed by the Department of Revenue Director of | 13 | | National
Resources . The application shall contain appropriate | 14 | | and available descriptive
information concerning anything | 15 | | claimed to be entitled to assessment tax treatment as
defined | 16 | | in this Division 4. If it is found that the facility meets the
| 17 | | definition, the Director of Revenue Natural Resources , or his | 18 | | or her
duly authorized designee, shall enter a finding and | 19 | | issue a certificate that
requires assessment tax treatment as a | 20 | | qualifying water treatment facility. The effective
date of a | 21 | | certificate shall be on January 1 preceding the date of | 22 | | certification
or preceding the date construction or | 23 | | installation of the facility commences,
whichever is later.
| 24 | | (Source: P.A. 92-278, eff. 1-1-02.)
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| 1 | | (35 ILCS 200/11-165)
| 2 | | Sec. 11-165. Judicial review; qualifying water treatment | 3 | | facilities. Any
applicant or holder aggrieved by the issuance, | 4 | | refusal to issue, denial,
revocation, modification, or | 5 | | restriction of a qualifying water treatment
facility | 6 | | certificate may appeal the finding and order of the Department | 7 | | of
Revenue (or the Department of Natural Resources , if | 8 | | applicable) under the Administrative Review Law.
| 9 | | (Source: P.A. 92-278, eff. 1-1-02.)
| 10 | | (35 ILCS 200/17-20)
| 11 | | Sec. 17-20. Hearing on tentative equalization factor. The | 12 | | Department
shall, after publishing its tentative equalization | 13 | | factor and giving notice
of hearing to the public in a | 14 | | newspaper of general circulation in the county and on the | 15 | | Department's official website ,
hold a hearing on its estimate | 16 | | not less than 10 days nor more than 30 days from
the date of the | 17 | | publication. The notice shall state the date and time of the
| 18 | | hearing, which shall be held in either Chicago or Springfield, | 19 | | the basis for
the estimate of the Department, and further | 20 | | information as the Department may
prescribe. The Department | 21 | | shall, after giving a hearing to all interested
parties and | 22 | | opportunity for submitting testimony and evidence in support of | 23 | | or
adverse to the estimate as the Department considers | 24 | | requisite, either confirm
or revise the estimate so as to | 25 | | correctly represent the considered judgment of
the Department |
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| 1 | | respecting the estimated percentage to be added to or deducted
| 2 | | from the aggregate assessment of all locally assessed property | 3 | | in the county
except property assessed under Sections 10-110 | 4 | | through 10-140 or 10-170 through
10-200. Within 30 days after | 5 | | the conclusion of the hearing the Department
shall mail to the | 6 | | County Clerk, by certified mail, its determination with
respect | 7 | | to such estimated percentage to be added to or deducted from | 8 | | the
aggregate assessment.
| 9 | | (Source: P.A. 91-555, eff. 1-1-00.)
| 10 | | (35 ILCS 200/17-40)
| 11 | | Sec. 17-40. Publication of final equalization factor. The | 12 | | Department
shall publish in each county and on the Department's | 13 | | official website the percentage and equalization factor | 14 | | certified
to each county clerk under Section 17-30. If the | 15 | | percentage differs from the
percentage derived from the initial | 16 | | estimate certified under Section 17-15, a
statement as to the | 17 | | basis for the final percentage shall also be published.
The | 18 | | Department shall provide the statement to any member of the | 19 | | public upon
request.
| 20 | | (Source: P.A. 79-703; 88-455.)
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