State of Illinois
90th General Assembly
Legislation

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90_HB3026ccr001

                                           LRB9008707PTmbccr2
 1                        90TH GENERAL ASSEMBLY
 2                     CONFERENCE COMMITTEE REPORT
 3                         ON HOUSE BILL 3026
 4    -------------------------------------------------------------
 5    -------------------------------------------------------------
 6        To the President of the Senate and  the  Speaker  of  the
 7    House of Representatives:
 8        We,  the  conference  committee appointed to consider the
 9    differences  between  the  houses  in  relation   to   Senate
10    Amendments  No. 1, 2, and 4 to House Bill 3026, recommend the
11    following:
12        (1)  that the House concur in Senate  Amendments  Nos.  1
13    and 2; and
14        (2)  that  the Senate recede from Senate Amendment No. 4;
15    and
16        (3)  that House Bill 3026, AS AMENDED, be further amended
17    in Section 5, by replacing the introductory clause  with  the
18    following:
19        "Section 5.  The Property Tax Code is amended by changing
20    Sections  5-5,  9-195,  12-50,  14-15, 16-95, 16-125, 16-160,
21    21-385, 22-15, and  22-20  and  adding  Sections  15-103  and
22    20-178 as follows:
23        (35 ILCS 200/5-5)
24        Sec.  5-5.   Election  of  board  of  review; counties of
25    3,000,000 or more.
26        (a)  In counties with 3,000,000 or more  inhabitants,  on
27    the  first Tuesday after the first Monday in November 1994, 2
28    commissioners of the board of appeals  shall  be  elected  to
29    hold office from the first Monday in December following their
30    election and until the first Monday in December 1998. In case
31    of  any  vacancy, the chief judge of the circuit court or any
32    judge of that circuit designated by  the  chief  judge  shall
                            -2-            LRB9008707PTmbccr2
 1    fill  the  vacancy by appointment. The commissioners shall be
 2    electors in the  particular  county  at  the  time  of  their
 3    election  or  appointment  and  shall hold no other lucrative
 4    public office or public employment. Each  commissioner  shall
 5    receive  compensation  fixed by the county board, which shall
 6    be paid out of the county treasury and  which  shall  not  be
 7    changed during the term for which any commissioner is elected
 8    or  appointed.  Effective  the first Monday in December 1998,
 9    the board of appeals is abolished.
10        The  board   of   appeals   shall   maintain   sufficient
11    evidentiary  records  to  support  all  decisions made by the
12    board of appeals.  All records,  data,  sales/ratio  studies,
13    and  other  information  necessary  for  the  board of review
14    elected under subsection (c) to  perform  its  functions  and
15    duties  shall  be  transferred by the board of appeals to the
16    board of review on the first Monday in December 1998.
17        (b) (Blank).
18        (c)  In each county with 3,000,000 or  more  inhabitants,
19    there is created a board of review. The board of review shall
20    consist of 3 members, one elected from each election district
21    in  the county at the general election in 1998 to hold office
22    for  a  term  beginning  on  the  first  Monday  in  December
23    following  their  election   and   until   their   respective
24    successors are elected and qualified.
25        No  later  than  June 1, 1996, the General Assembly shall
26    establish the boundaries for the 3 election districts in each
27    county with  3,000,000  or  more  inhabitants.  The  election
28    districts    shall   be   compact,   contiguous,   and   have
29    substantially the same population based on the  1990  federal
30    decennial  census.  One  district  shall be designated as the
31    first election district, one as the second election district,
32    and one as the third election district. The member from  each
33    district shall be elected to a term of 4 years.
34        In  the year following each federal decennial census, the
35    General Assembly shall reapportion the election districts  to
                            -3-            LRB9008707PTmbccr2
 1    reflect   the   results  of  the  census.  The  reapportioned
 2    districts  shall  be   compact,   contiguous,   and   contain
 3    substantially  the same population. The member from the first
 4    district shall be elected to terms of 4 years, 4 years, and 2
 5    years. The  member from the second district shall be  elected
 6    to  terms  of  4 years, 2 years, and 4 years. The member from
 7    the third district shall be elected to terms of  2  years,  4
 8    years, and 4 years.
 9        In  case of vacancy, the chief judge of the circuit court
10    or any judge of the circuit court  designated  by  the  chief
11    judge  shall fill the vacancy by appointment of a person from
12    the same political party. If the vacancy is filled with  more
13    than  28  months  remaining in the term, the appointed member
14    shall serve until the next general election, at which time  a
15    member  shall  be  elected  to serve for the remainder of the
16    term. If a vacancy is filled with 28 months or less remaining
17    in the term, the appointment shall be for  the  remainder  of
18    the   term.  The  members  shall  be  electors  within  their
19    respective election district at the time of their election or
20    appointment and shall hold no other lucrative  public  office
21    or public employment.
22        Each  member  shall  receive  compensation  fixed  by the
23    county board,  which shall be paid from the county  treasury.
24    Compensation for each member shall be equitable and shall not
25    be  changed  during the term for which that member is elected
26    or appointed. The county shall provide suitable office  space
27    for the board of review.
28        For  the  year  beginning on the first Monday in December
29    1998 and ending the first Monday in December 1999, and  every
30    fourth  year  thereafter, the chair of the board shall be the
31    member  elected  from  the  first  district.   For  the  year
32    beginning the first Monday in December 1999  and  ending  the
33    first   Monday  in  December  2000,  and  every  fourth  year
34    thereafter, the chair  of  the  board  shall  be  the  member
35    elected from the second district.  For the year beginning the
                            -4-            LRB9008707PTmbccr2
 1    first  Monday in December 2000 and ending the first Monday in
 2    December 2001, and every fourth year  thereafter,  the  chair
 3    shall be the member elected from the third district.  For the
 4    year  beginning  the first Monday in December 2001 and ending
 5    the first Monday in December  2002,  and  every  fourth  year
 6    thereafter,  the  chair  of  the board shall be determined by
 7    lot.
 8        On and after the first  Monday  in  December,  1998,  any
 9    reference  in  this Code to a board of appeals shall mean the
10    board of review created under this subsection. Such board  of
11    review shall succeed to the powers and duties of the board of
12    appeals  and shall also have any powers and duties granted to
13    it under this Code. All action of the board of  review  shall
14    be by a majority vote of its members.
15    (Source:  P.A.  88-455;  89-126,  eff.  7-11-95; 89-671, eff.
16    8-14-96.)
17        (35 ILCS 200/9-195)
18        Sec. 9-195.  Leasing of exempt property.
19        (a)  Except as provided in Sections  Section  15-55,  and
20    15-100,  and  15-103,  when  property  which  is  exempt from
21    taxation is leased to another whose property is  not  exempt,
22    and  the leasing of which does not make the property taxable,
23    the leasehold estate and the appurtenances shall be listed as
24    the property of the lessee thereof, or his or  her  assignee.
25    Taxes  on that property shall be collected in the same manner
26    as on property that is not exempt, and the  lessee  shall  be
27    liable for those taxes.  However, no tax lien shall attach to
28    the  exempt  real estate. The changes made by this amendatory
29    Act of 1997 are declaratory of existing law and shall not  be
30    construed  as  a  new  enactment.  The changes made by Public
31    Acts 88-221  and  88-420  that  are  incorporated  into  this
32    Section  by  this  amendatory  Act of 1993 are declarative of
33    existing law and are not a new enactment.
34        (b)  The provisions of this Section regarding taxation of
                            -5-            LRB9008707PTmbccr2
 1    leasehold interests in exempt property do not  apply  to  any
 2    leasehold   interest  created  pursuant  to  any  transaction
 3    described in subsection (b) of Section 15-100 or  in  Section
 4    15-103.
 5    (Source: P.A. 90-562, eff. 12-16-97.)
 6        (35 ILCS 200/12-50)
 7        Sec.  12-50.   Mailed  notice to taxpayer after change by
 8    board of review or board  of  appeals.   If  final  board  of
 9    review  or  board  of  appeals action regarding any property,
10    including equalization under Section 16-60 or Section  16-65,
11    results  in  an  increased or decreased assessment, the board
12    shall mail a notice to the taxpayer, at his or her address as
13    it appears in  the  assessment  records,  whose  property  is
14    affected by such action, and in the case of a complaint filed
15    with  a board of review under Section 16-25 or 16-115, to the
16    taxing body filing the complaint.  A copy shall be  given  to
17    the assessor or chief county assessment officer if his or her
18    assessment  was  reversed  or modified by the board.  Written
19    notice shall also be  given  to  any  taxpayer  who  filed  a
20    complaint  in writing with the board and whose assessment was
21    not changed. The notice shall set forth  the  assessed  value
22    prior  to  board action; the assessed value after final board
23    action but prior to any equalization; and the assessed  value
24    as  equalized  by  the  board,  if the board equalizes.  This
25    notice shall state that the value as certified to the  county
26    clerk  by the board will be the locally assessed value of the
27    property for that  year  and  each  succeeding  year,  unless
28    revised  in  a succeeding year in the manner provided in this
29    Code. The written notice shall also  set  forth  specifically
30    the  facts  upon  which  the  board's  decision is based.  In
31    counties with less than 3,000,000 inhabitants, the notice and
32    shall also contain the following statement: "You  may  appeal
33    this  decision  to  the Property Tax Appeal Board by filing a
34    petition for review with the Property Tax Appeal Board within
                            -6-            LRB9008707PTmbccr2
 1    30 days after this notice is mailed to you or your agent,  or
 2    is personally served upon you or your agent"; except that, in
 3    counties  with  3,000,000  or  more inhabitants the statement
 4    shall be included in the written notice (i)  for  residential
 5    property with 6 units or less beginning with assessments made
 6    for  the 1996 assessment year and (ii) for all other property
 7    in counties with 3,000,000 or more inhabitants beginning with
 8    assessments made for the 1997 assessment year.   In  counties
 9    with  3,000,000  or  more  inhabitants, the notice shall also
10    contain  the  following  statement:   "You  may  appeal  this
11    decision to  the  Property  Tax  Appeal  Board  by  filing  a
12    petition for review with the Property Tax Appeal Board within
13    30  days  of the date of this notice or within 30 days of the
14    date that the Board of Appeals or Board of  Review  transmits
15    to  the  county assessor pursuant to Section 16-125 its final
16    action on the township in which  your  property  is  located,
17    whichever  is later". The Board shall publish its transmittal
18    date of final  action  on  each  township  in  at  least  one
19    newspaper  of general circulation in the county.  The changes
20    made by this  amendatory  Act  of  1998  shall  be  effective
21    beginning with the 1998 assessment year.
22    (Source: P.A.  88-455;  89-126,  eff.  7-11-95;  89-671, eff.
23    8-14-96.)
24        (35 ILCS 200/14-15)
25        Sec. 14-15.  Certificate of error; counties of  3,000,000
26    or more.
27        (a)  In  counties with 3,000,000 or more inhabitants, if,
28    after the assessment is certified pursuant to Section 16-150,
29    but subject to the limitations  of  subsection  (c)  of  this
30    Section,  at  any  time  before  judgment  is rendered in any
31    proceeding to collect or to enjoin the  collection  of  taxes
32    based  upon  any  assessment of any property belonging to any
33    taxpayer, the county assessor discovers an error  or  mistake
34    in  the  assessment, the assessor shall execute a certificate
                            -7-            LRB9008707PTmbccr2
 1    setting forth  the  nature  and  cause  of  the  error.   The
 2    certificate  when  endorsed  by  the county assessor, or when
 3    endorsed by the county assessor and board of  appeals  (until
 4    the  first  Monday  in  December 1998 and the board of review
 5    beginning the first Monday in December 1998  and  thereafter)
 6    where  the  certificate  is executed for any assessment which
 7    was the subject of a complaint filed in the board of  appeals
 8    (until  the  first  Monday  in December 1998 and the board of
 9    review beginning  the  first  Monday  in  December  1998  and
10    thereafter)  for  the  tax  year for which the certificate is
11    issued, may, at the discretion of the county assessor, either
12    be certified according to the procedure  authorized  by  this
13    Section or be presented and received in evidence in any court
14    of  competent  jurisdiction.   When so introduced in evidence
15    such certificate shall become a part of  the  court  records,
16    and shall not be removed from the files except upon the order
17    of  the court.  A certificate executed under this Section may
18    be issued to the person erroneously assessed.
19        Certificates of error that will be presented to the court
20    shall be filed A certificate executed under this Section or a
21    list of the parcels for which certificates have  been  issued
22    may be presented by the assessor to the court as an objection
23    in  the  application  for  judgment and order of sale for the
24    year in relation to which the certificate is made  or  as  an
25    amendment    to   the   objection   under   subsection   (b).
26    Certificates of error that are to be certified  according  to
27    the   procedure  authorized  by  this  Section  need  not  be
28    presented to the court as an objection or an amendment  under
29    subsection  (b).  The State's Attorney of the county in which
30    the property is situated shall  mail  a  copy  of  any  final
31    judgment  entered  by the court regarding any the certificate
32    of error to the taxpayer of record for the year in question.
33        Any unpaid taxes after the entry of the final judgment by
34    the court or certification on certificates issued under  this
35    Section  may be included in a special tax sale, provided that
                            -8-            LRB9008707PTmbccr2
 1    an advertisement is published and a notice is mailed  to  the
 2    person  in whose name the taxes were last assessed, in a form
 3    and manner substantially similar  to  the  advertisement  and
 4    notice  required  under  Sections  21-110  and  21-135.   The
 5    advertisement  and sale shall be subject to all provisions of
 6    law  regulating  the  annual  advertisement   and   sale   of
 7    delinquent  property, to the extent that those provisions may
 8    be made applicable.
 9        A certificate of  error  certified  executed  under  this
10    Section  allowing homestead exemptions under Sections 15-170,
11    15-172, and 15-175 of this Act (formerly Sections 19.23-1 and
12    19.23-1a of the Revenue Act of 1939) not  previously  allowed
13    shall be given effect by the county treasurer, who shall mark
14    the  tax  books  and,  upon  receipt  one of of the following
15    certificates certificate from  the  county  assessor  or  the
16    county  assessor  and  the  board of appeals (until the first
17    Monday in December 1998 and the board of review beginning the
18    first Monday in December 1998 and thereafter) where the board
19    of appeals or board of review  is  required  to  endorse  the
20    certificate  of  error,  shall  issue refunds to the taxpayer
21    accordingly:
22                           "CERTIFICATION
23        I, .................., county  assessor,  hereby  certify
24        that  the  Certificates  of Error set out on the attached
25        list have been duly issued to correct an error or mistake
26        in the assessment allow homestead exemptions pursuant  to
27        Sections  15-170,  15-172, and 15-175 of the Property Tax
28        Code (formerly  Sections  19.23-1  and  19.23-1a  of  the
29        Revenue  Act  of  1939) which should have been previously
30        allowed; and that a certified copy of the  attached  list
31        and  this  certification have been served upon the county
32        State's Attorney."
33                           "CERTIFICATION
34        I,   ..................,   county   assessor,   and   we,
                            -9-            LRB9008707PTmbccr2
 1        ........................................................,
 2        Commissioners of the board of appeals  (until  the  first
 3        Monday  in  December  1998  and  Members  of the board of
 4        review beginning the first Monday in  December  1998  and
 5        thereafter) hereby certify that the Certificates of Error
 6        set  out  on  the  attached list have been duly issued to
 7        correct an error or mistake in the assessment,  that  any
 8        certificates  of  error  required  to  be endorsed by the
 9        board of appeals (until the first Monday in December 1998
10        and the board of review beginning  the  first  Monday  in
11        December 1998 and thereafter) have been so endorsed."
12        The  county treasurer has the power to mark the tax books
13    to reflect the issuance of homestead  certificates  of  error
14    certified  according  to  the  procedure  authorized  in this
15    Section for certificates of error issued under Section  14-25
16    or  certificates  of  error  issued  to and including 3 years
17    after the date on which the annual judgment and order of sale
18    for that tax year was first entered.   The  county  treasurer
19    has  the  power to issue refunds to the taxpayer as set forth
20    above until all refunds authorized by this Section have  been
21    completed.
22        The county treasurer has no power to issue refunds to the
23    taxpayer  as set forth above unless the Certification set out
24    in this Section has  been  served  upon  the  county  State's
25    Attorney.
26        (b)  Nothing  in  subsection (a) of this Section shall be
27    construed to prohibit the execution,  endorsement,  issuance,
28    and  adjudication of a certificate of error if (i) the annual
29    judgment and order of sale for the tax year  in  question  is
30    reopened  for  further proceedings upon consent of the county
31    collector and county assessor,  represented  by  the  State's
32    Attorney,  and  (ii)  a  new  final  judgment is subsequently
33    entered pursuant to the  certificate.   This  subsection  (b)
34    shall  be construed as declarative of existing law and not as
                            -10-           LRB9008707PTmbccr2
 1    a new enactment.
 2        (c)  No certificate of error, other than a certificate to
 3    establish an exemption under Section 14-25, shall be executed
 4    for any tax year more than 3 years after the  date  on  which
 5    the  annual  judgment and order of sale for that tax year was
 6    first entered.
 7        (d)  The time limitation  of  subsection  (c)  shall  not
 8    apply  to  a certificate of error correcting an assessment to
 9    $1, under Section 10-35, on a parcel that  a  subdivision  or
10    planned  development  has  acquired by adverse possession, if
11    during the tax year for which the certificate is executed the
12    subdivision or planned development used the parcel as  common
13    area, as defined in Section 10-35, and if application for the
14    certificate of error is made prior to December 1, 31, 1997.
15        (e)  The  changes  made  by  this  amendatory Act of 1998
16    apply to certificates of error issued before, on,  and  after
17    the effective date of this amendatory Act of 1998.
18    (Source:  P.A.  89-126,  eff.  7-11-95; 89-671, eff. 8-14-96;
19    90-4, eff. 3-7-97; 90-288, eff. 8-1-97; revised 10-21-97.)
20        (35 ILCS 200/15-103 new)
21        Sec. 15-103.  Bi-State Development Agency.
22        (a)  Property owned by the Bi-State Development Agency of
23    the Missouri-Illinois Metropolitan District is exempt.
24        (b)  The exemption under this Section is not affected  by
25    any  transaction  in  which,  for  the  purpose  of obtaining
26    financing, the Agency,  directly  or  indirectly,  leases  or
27    otherwise transfers the property to another for which or whom
28    property  is  not  exempt  and immediately after the lease or
29    transfer enters into a  leaseback  or  other  agreement  that
30    directly  or  indirectly  gives  the  Agency  a right to use,
31    control,  and  possess  the  property.   In  the  case  of  a
32    conveyance of the property, the Agency must retain an  option
33    to  purchase  the  property  at  a future date or, within the
34    limitations period for reverters, the  property  must  revert
                            -11-           LRB9008707PTmbccr2
 1    back to the Agency.
 2        (c)  If  the  property  has been conveyed as described in
 3    subsection (b), the property is no longer exempt  under  this
 4    Section as of the date when:
 5             (1)  the  right  of  the Agency to use, control, and
 6        possess the property is terminated;
 7             (2)  the Agency no longer has an option to  purchase
 8        or otherwise acquire the property; and
 9             (3)  there  is  no  provision  for a reverter of the
10        property to the Agency within the limitations period  for
11        reverters.
12        (d)  Pursuant  to  Sections 15-15 and 15-20 of this Code,
13    the Agency shall notify the chief county  assessment  officer
14    of  any  transaction  under subsection (b).  The chief county
15    assessment officer shall  determine  initial  and  continuing
16    compliance  with  the  requirements  of  this Section for tax
17    exemption.  Failure to notify  the  chief  county  assessment
18    officer  of  a transaction under this Section or to otherwise
19    comply with the requirements of Sections 15-15 and  15-20  of
20    this  Code  shall,  in  the  discretion  of  the chief county
21    assessment  officer,  constitute  cause  to   terminate   the
22    exemption, notwithstanding any other provision of this Code.
23        (e)  No  provision  of this Section shall be construed to
24    affect the obligation of the Agency under  Section  15-10  of
25    this  Code  to  file  an  annual  certificate of status or to
26    notify the chief county assessment officer  of  transfers  of
27    interest  or  other  changes in the status of the property as
28    required by this Code.
29        (35 ILCS 200/16-95)
30        Sec. 16-95.  Powers and duties of  board  of  appeals  or
31    review;  complaints.    In  counties  with  3,000,000 or more
32    inhabitants, until the first Monday  in  December  1998,  the
33    board  of  appeals  in  any year shall, on complaint that any
34    property is overassessed  or  underassessed,  or  is  exempt,
                            -12-           LRB9008707PTmbccr2
 1    review and order the assessment corrected.
 2        Beginning   the   first   Monday  in  December  1998  and
 3    thereafter, in counties with 3,000,000 or  more  inhabitants,
 4    the board of review:
 5             (1)  shall,   on   upon  written  complaint  of  any
 6        taxpayer, or any taxing district that has an interest  in
 7        the   assessment,  that  any  property  is  overassessed,
 8        underassessed,  or  exempt,  review  the  assessment  and
 9        confirm upon good cause shown, revise, correct, alter, or
10        modify the any assessment, as appears to be just (or part
11        of an assessment) of any real property; nothing  in  this
12        Section,   however,  shall  be  construed  to  require  a
13        taxpayer to file a complaint with the board; and
14             (2)  may, upon written motion of  any  one  or  more
15        members  of the board that is made on or before the dates
16        specified in notices given under Section 16-110 for  each
17        township  and  upon  good  cause  shown, revise, correct,
18        alter,  or  modify  any  assessment  (or   part   of   an
19        assessment)  of  real  property regardless of whether the
20        taxpayer or owner of the property has filed  a  complaint
21        with the board.
22             An  assessment  shall  not  be  increased  until the
23        person to be affected has  been  notified  and  given  an
24        opportunity  to  be heard. Before making any reduction in
25        assessments of its  own  motion,  the  board  shall  give
26        notice to the assessor or No assessment may be changed by
27        the  board on its own motion  until the taxpayer in whose
28        name the  property  is  assessed  and  the  chief  county
29        assessment officer who certified the assessment have been
30        notified and given, and give the assessor or chief county
31        assessment  officer  an  opportunity to be heard thereon.
32        All taxing districts shall  have  an  opportunity  to  be
33        heard on the matter.
34    (Source:  P.A.  88-455;  89-126,  eff.  7-11-95; 89-671, eff.
35    8-14-96.)
                            -13-           LRB9008707PTmbccr2
 1        (35 ILCS 200/16-125)
 2        Sec. 16-125.  Hearings.  In counties  with  3,000,000  or
 3    more  inhabitants, complaints filed with the board of appeals
 4    (until the first Monday in December 1998  and  the  board  of
 5    review  beginning  the  first  Monday  in  December  1998 and
 6    thereafter) shall be classified by townships. All  complaints
 7    shall be docketed numerically, in the order in which they are
 8    presented,  as  nearly  as  possible,  in  books  or computer
 9    records kept for that purpose, which shall be open to  public
10    inspection.  The  complaints shall be considered by townships
11    until they have been heard and  passed  upon  by  the  board.
12    After  completing  final action on all matters in a township,
13    the board shall transmit such final  actions  to  the  county
14    assessor.
15        A  hearing upon any complaint shall not be held until the
16    taxpayer affected and the  county  assessor  have  each  been
17    notified  and have been given an opportunity to be heard. All
18    hearings shall be open to the public and the board shall  sit
19    together  and  hear  the  representations  of  the interested
20    parties or their representatives.  An order for a  correction
21    of any assessment shall not be made unless both commissioners
22    of  the  board, or a majority of the members in the case of a
23    board of review, concur therein,  in  which  case,  an  order
24    therefor  shall  be  made  in open session and entered in the
25    records  of  the  board.   When  an  assessment  is   ordered
26    corrected,  the  board  shall transmit a computer printout of
27    the results, or make and sign a brief  written  statement  of
28    the  reason for the change and the manner in which the method
29    used by the assessor in making the assessment was  erroneous,
30    and  shall  deliver  a  copy  of  the statement to the county
31    assessor. Upon request the board shall hear any  taxpayer  in
32    opposition to a proposed reduction in any assessment.
33        The  board may destroy or otherwise dispose of complaints
34    and records pertaining thereto after the lapse  of  10  years
35    from the date of filing.
                            -14-           LRB9008707PTmbccr2
 1    (Source:  P.A.  88-455;  89-126,  eff.  7-11-95; 89-671, eff.
 2    8-14-96.)
 3        (35 ILCS 200/16-160)
 4        Sec. 16-160.  Property Tax Appeal Board  -  Process.   In
 5    counties  with  3,000,000 or more inhabitants, beginning with
 6    assessments made for the 1996 assessment year for residential
 7    property of 6 units or less and  beginning  with  assessments
 8    made for the 1997 assessment year for all other property, and
 9    for  all  property  in  any  county  other than a county with
10    3,000,000 or more inhabitants, any taxpayer dissatisfied with
11    the decision of a board of review or board of appeals as such
12    decision pertains to the assessment of his  or  her  property
13    for  taxation  purposes,  or  any  taxing  body  that  has an
14    interest in the decision of the board of review or  board  of
15    appeals  on  an  assessment  made  by  any  local  assessment
16    officer,  may,  (i)  in  counties  with  less  than 3,000,000
17    inhabitants within 30 days after the date of  written  notice
18    of  the decision of the board of review or (ii) in assessment
19    year 1998 and thereafter in counties with 3,000,000  or  more
20    inhabitants within 30 days of the date of the Board of Review
21    or Board of Appeals notice or within 30 days of the date that
22    the  Board  of  Review  or  Board of Appeals transmits to the
23    county assessor pursuant to Section 16-125 its  final  action
24    on  the  township in which the property is located, whichever
25    is later, appeal the decision  to  the  Property  Tax  Appeal
26    Board  for review. In any appeal where the board of review or
27    board of appeals has given written notice of the  hearing  to
28    the taxpayer 30 days before the hearing, failure to appear at
29    the  board  of  review  or  board of appeals hearing shall be
30    grounds for dismissal of the appeal unless a  continuance  is
31    granted  to  the  taxpayer.   If  an  appeal is dismissed for
32    failure to appear at a board of review or  board  of  appeals
33    hearing,   the  Property  Tax  Appeal  Board  shall  have  no
34    jurisdiction to hear any subsequent appeal on that taxpayer's
                            -15-           LRB9008707PTmbccr2
 1    complaint. Such taxpayer or taxing body,  hereinafter  called
 2    the  appellant,  shall  file a petition with the clerk of the
 3    Property Tax Appeal Board, setting forth the facts upon which
 4    he or she bases the objection, together with a  statement  of
 5    the  contentions of law which he or she desires to raise, and
 6    the relief requested. If a petition is filed by  a  taxpayer,
 7    the  taxpayer  is precluded from filing objections based upon
 8    valuation, as may otherwise be permitted by  Sections  21-175
 9    and  23-5.  However,  any  taxpayer  not  satisfied  with the
10    decision of the board of review or board of appeals  as  such
11    decision  pertains  to  the assessment of his or her property
12    need not appeal the decision to the Property Tax Appeal Board
13    before seeking relief in the courts. The changes made by this
14    amendatory Act of 1998 shall be effective beginning with  the
15    1998 assessment year.
16    (Source: P.A.  88-455;  89-126,  eff.  7-11-95;  89-671, eff.
17    8-14-96.)
18        (35 ILCS 200/20-178 new)
19        Sec.  20-178.  Certificate of  error;  refund;  interest.
20    When   the   county   collector  makes  any  refunds  due  on
21    certificates of error issued  under  Sections  14-15  through
22    14-25  that  have  been  either certified or adjudicated, the
23    county collector shall  pay  the  taxpayer  interest  on  the
24    amount of the refund at the rate of 0.5% per month.
25        No  interest shall be due under this Section for any time
26    prior to 60 days after the effective date of this  amendatory
27    Act  of  1998.  For certificates of error issued prior to the
28    effective date of this amendatory Act  of  1998,  the  county
29    collector  shall pay the taxpayer interest from 60 days after
30    the effective date of this amendatory Act of 1998  until  the
31    date  the refund is paid. For certificates of error issued on
32    or after the effective date of this amendatory Act  of  1998,
33    interest  shall be paid from 60 days after the certificate of
34    error is issued by the chief county assessment officer to the
                            -16-           LRB9008707PTmbccr2
 1    date the refund is made. To cover the cost of  interest,  the
 2    county    collector    shall   proportionately   reduce   the
 3    distribution of taxes collected for each taxing  district  in
 4    which the property is situated.
 5        This  Section shall not apply to any certificate of error
 6    granting a homestead exemption under Section 15-170,  15-172,
 7    or 15-175."; and
 8    by  inserting  below  the last Section at the end of the bill
 9    the following:
10        "Section 99.  Effective date.  This Act takes effect upon
11    becoming law.".
12        Submitted on                     , 1998.
13    ______________________________  _____________________________
14    Senator T. Walsh                Representative Moore, Eugene
15    ______________________________  _____________________________
16    Senator Peterson                Representative Fantin
17    ______________________________  _____________________________
18    Senator S. Weaver               Representative Currie
19    ______________________________  _____________________________
20    Senator Clayborne               Representative Churchill
21    ______________________________  _____________________________
22    Senator Welch                   Representative Kubik
23    Committee for the Senate        Committee for the House

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