Full Text of HB0354 96th General Assembly
HB0354eng 96TH GENERAL ASSEMBLY
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HB0354 Engrossed |
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LRB096 05680 RCE 15746 b |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Property Tax Code is amended by changing | 5 |
| 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 | 8 |
| overpayments. If any
property is twice assessed for the same | 9 |
| year, or assessed before it becomes
taxable, and the | 10 |
| erroneously assessed taxes have been paid either at sale or
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| otherwise, or if properly assessed taxes have been overpaid by | 12 |
| the same claimant or by different
claimants, the County | 13 |
| Collector, upon being satisfied of the facts in the case,
shall | 14 |
| refund the taxes to the proper claimant. When the County | 15 |
| Collector is
unable to determine the proper claimant, the | 16 |
| circuit court, on petition of the
person paying the taxes, or | 17 |
| his or her agent, and being satisfied of the facts
in the case, | 18 |
| shall direct the county collector to refund the taxes and | 19 |
| deduct
the amount thereof, pro rata, from the moneys due to | 20 |
| taxing bodies which
received the taxes erroneously paid, or | 21 |
| their legal successors. Pleadings
in connection with the | 22 |
| petition provided for in this Section shall conform
to that | 23 |
| prescribed in the Civil Practice Law. Appeals may be taken from |
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HB0354 Engrossed |
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LRB096 05680 RCE 15746 b |
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| the
judgment of the circuit court, either by the county | 2 |
| collector or by the
petitioner, as in other civil cases. In | 3 |
| counties having a population of more than 3,000,000, if the | 4 |
| county collector receives payment of any erroneously assessed | 5 |
| taxes or overpayment of properly assessed taxes, the county | 6 |
| collector shall: (1) pay, within 120 days after receipt of the | 7 |
| payment or overpayment, a refund to the proper claimant | 8 |
| regardless of whether a claim for refund is filed; or (2) when | 9 |
| more than one person made the payment or overpayment and the | 10 |
| county collector cannot determine to whom the refund should be | 11 |
| made, send a notice by certified mail return receipt requested | 12 |
| within 30 days after receipt of the payment or overpayment | 13 |
| advising those persons that a refund is due and the procedures | 14 |
| to follow to obtain a refund. A claim for refund shall not be | 15 |
| allowed
unless a petition is filed within 5 years from the date | 16 |
| the right to a refund
arose. If a certificate of error results | 17 |
| in the allowance of a homestead
exemption not previously | 18 |
| allowed, the county collector shall pay the taxpayer
interest | 19 |
| on the amount of taxes paid that are attributable to the amount | 20 |
| of the
additional allowance, at the rate of 6% per year. To | 21 |
| cover the cost of
interest, the county collector shall | 22 |
| proportionately reduce the distribution of
taxes collected for | 23 |
| 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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