[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
| [ House Amendment 001 ] | [ House Amendment 003 ] | [ House Amendment 004 ] |
| [ Senate Amendment 001 ] |
90_HB2363ham002
LRB9007368KDksam01
1 AMENDMENT TO HOUSE BILL 2363
2 AMENDMENT NO. . Amend House Bill 2363 by replacing
3 lines 1 and 2 with the following:
4 "AN ACT in relation to taxes, amending named Acts."; and
5 on page 10, below line 7, by inserting the following:
6 "Section 10. The Property Tax Code is amended, if and
7 only if the provisions of Senate Bill 51 of the 90th General
8 Assembly that are changed by this amendatory Act of 1997
9 become law, by changing Section 14-15 as follows:
10 (35 ILCS 200/14-15)
11 Sec. 14-15. Certificate of error; counties of 3,000,000
12 or more.
13 (a) In counties with 3,000,000 or more inhabitants, if,
14 at any time before judgment is rendered in any proceeding to
15 collect or to enjoin the collection of taxes based upon any
16 assessment of any property belonging to any taxpayer, the
17 county assessor discovers an error or mistake in the
18 assessment, the assessor shall execute a certificate setting
19 forth the nature and cause of the error. The certificate when
20 endorsed by the county assessor, or when endorsed by the
21 county assessor and board of appeals (until the first Monday
-2- LRB9007368KDksam01
1 in December 1998 and the board of review beginning the first
2 Monday in December 1998 and thereafter) where the certificate
3 is executed for any assessment which was the subject of a
4 complaint filed in the board of appeals (until the first
5 Monday in December 1998 and the board of review beginning the
6 first Monday in December 1998 and thereafter) for the tax
7 year for which the certificate is issued, may be received in
8 evidence in any court of competent jurisdiction. When so
9 introduced in evidence such certificate shall become a part
10 of the court records, and shall not be removed from the files
11 except upon the order of the court.
12 A certificate executed under this Section may be issued
13 to the person erroneously assessed. A certificate executed
14 under this Section or a list of the parcels for which
15 certificates have been issued may be presented by the
16 assessor to the court as an objection in the application for
17 judgment and order of sale for the year in relation to which
18 the certificate is made. The State's Attorney of the county
19 in which the property is situated shall mail a copy of any
20 final judgment entered by the court regarding the certificate
21 to the taxpayer of record for the year in question.
22 Any unpaid taxes after the entry of the final judgment by
23 the court on certificates issued under this Section may be
24 included in a special tax sale, provided that an
25 advertisement is published and a notice is mailed to the
26 person in whose name the taxes were last assessed, in a form
27 and manner substantially similar to the advertisement and
28 notice required under Sections 21-110 and 21-135. The
29 advertisement and sale shall be subject to all provisions of
30 law regulating the annual advertisement and sale of
31 delinquent property, to the extent that those provisions may
32 be made applicable.
33 A certificate of error executed under this Section
34 allowing homestead exemptions under Sections 15-170, 15-172,
-3- LRB9007368KDksam01
1 and 15-175 of this Act (formerly Sections 19.23-1 and
2 19.23-1a of the Revenue Act of 1939) not previously allowed
3 shall be given effect by the county treasurer, who shall mark
4 the tax books and, upon receipt of the following certificate
5 from the county assessor, shall issue refunds to the taxpayer
6 accordingly:
7 "CERTIFICATION
8 I, .................., county assessor, hereby certify
9 that the Certificates of Error set out on the attached
10 list have been duly issued to allow homestead exemptions
11 pursuant to Sections 15-170, 15-172, and 15-175 of the
12 Property Tax Code (formerly Sections 19.23-1 and 19.23-1a
13 of the Revenue Act of 1939) which should have been
14 previously allowed; and that a certified copy of the
15 attached list and this certification have been served
16 upon the county State's Attorney."
17 The county treasurer has the power to mark the tax books
18 to reflect the issuance of homestead certificates of error
19 issued up to and including 3 years after the date on which
20 the annual judgment and order of sale for that tax year was
21 first entered first day of January of the second year after
22 the year for which the homestead exemption should have been
23 allowed. The county treasurer has the power to issue refunds
24 to the taxpayer as set forth above from and including the
25 first day of January of the second year after the year for
26 which the homestead exemption should have been allowed until
27 all refunds authorized by this Section have been completed.
28 The county treasurer has no power to issue refunds to the
29 taxpayer as set forth above unless the Certification set out
30 in this Section has been served upon the county State's
31 Attorney.
32 (b) Nothing in subsection (a) of this Section shall be
33 construed to prohibit the execution, endorsement, issuance,
-4- LRB9007368KDksam01
1 and adjudication of a certificate of error if (i) the annual
2 judgment and order of sale for the tax year in question is
3 reopened for further proceedings upon consent of the county
4 collector and county assessor, represented by the State's
5 Attorney, and (ii) a new final judgment is subsequently
6 entered pursuant to the certificate. This subsection (b)
7 shall be construed as declarative of existing law and not as
8 a new enactment.
9 (c) No certificate of error, other than a certificate to
10 establish an exemption under Section 14-25, shall be executed
11 for any tax year more than 3 years after the date on which
12 the annual judgment and order of sale for that tax year was
13 first entered.
14 (d) The time limitation of subsection (c) shall not
15 apply to a certificate of error correcting an assessment to
16 $1, under Section 10-35, on a parcel that a subdivision or
17 planned development has acquired by adverse possession, if
18 during the tax year for which the certificate is executed the
19 subdivision or planned development used the parcel as common
20 area, as defined in Section 10-35, and if application for the
21 certificate of error is made prior to December 31, 1997.
22 (Source: P.A. 88-225; 88-455; 88-660, eff. 9-16-94; 88-670,
23 eff. 12-2-94; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
24 90SB0051 enrolled.)".