Full Text of HB5936 96th General Assembly
HB5936 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 HB5936
Introduced 2/10/2010, by Rep. Robert Rita SYNOPSIS AS INTRODUCED: |
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Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides that, if the right to a refund arose on or after January 1, 2000, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 10 years after the date the right to a refund
arose (now, a claim is not allowed unless a petition is filed within 5 years from the date the right to a refund
arose). Provides that each county collector must maintain payment image records for a minimum of 10 years after the date of payment.
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FISCAL NOTE ACT MAY APPLY | |
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY |
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A BILL FOR
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HB5936 |
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LRB096 18758 HLH 34143 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 have been overpaid by the same claimant or by | 12 |
| different
claimants, the County Collector, upon being | 13 |
| satisfied of the facts in the case,
shall refund the taxes to | 14 |
| the proper claimant. When the County Collector is
unable to | 15 |
| determine the proper claimant, the circuit court, on petition | 16 |
| of the
person paying the taxes, or his or her agent, and being | 17 |
| satisfied of the facts
in the case, shall direct the county | 18 |
| collector to refund the taxes and deduct
the amount thereof, | 19 |
| pro rata, from the moneys due to taxing bodies which
received | 20 |
| the taxes erroneously paid, or their legal successors. | 21 |
| Pleadings
in connection with the petition provided for in this | 22 |
| Section shall conform
to that prescribed in the Civil Practice | 23 |
| Law. Appeals may be taken from the
judgment of the circuit |
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HB5936 |
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LRB096 18758 HLH 34143 b |
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| court, either by the county collector or by the
petitioner, as | 2 |
| in other civil cases. If the right to a refund arose before | 3 |
| January 1, 2000, a A claim for refund shall not be allowed
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| unless a petition is filed within 5 years from the date the | 5 |
| right to a refund
arose. If the right to a refund arose on or | 6 |
| after January 1, 2000, a claim for refund shall not be allowed | 7 |
| unless a petition is filed with the circuit court or a claim is | 8 |
| made to the county collector within 10 years after the date the | 9 |
| right to a refund
arose. If a certificate of error results in | 10 |
| the allowance of a homestead
exemption not previously allowed, | 11 |
| the county collector shall pay the taxpayer
interest on the | 12 |
| amount of taxes paid that are attributable to the amount of the
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| additional allowance, at the rate of 6% per year. To cover the | 14 |
| cost of
interest, the county collector shall proportionately | 15 |
| reduce the distribution of
taxes collected for each taxing | 16 |
| district in which the property is situated. Each county | 17 |
| collector must maintain payment image records for a minimum of | 18 |
| 10 years after the date of payment.
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| (Source: P.A. 83-121; 85-468; 88-455.)
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