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90_HB3092
35 ILCS 200/12-55
Amends the Property Tax Code. Makes a technical change
in the Section concerning notice requirements for assessment
increases in counties with 3,000,000 or more inhabitants.
LRB9009172KDmb
LRB9009172KDmb
1 AN ACT to amend the Property Tax Code by changing Section
2 12-55.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Section 12-55 as follows:
7 (35 ILCS 200/12-55)
8 Sec. 12-55. Notice requirement if assessment is
9 increased; counties of 3,000,000 or more.
10 (a) In counties with 3,000,000 or more inhabitants, a
11 revision by the county assessor, except when the where such
12 revision is made on complaint of the owner, shall not
13 increase an assessment without notice to the person to whom
14 the most recent tax bill was mailed and an opportunity to be
15 heard before the assessment is verified. The assessor may
16 provide for the filing of complaints and make revisions at
17 times other than those dates published under Section 14-35.
18 When the county assessor has completed the revision and
19 correction and entered the changes and revision in the
20 assessment books, an affidavit shall be attached to the
21 assessment books in the form required by law, signed by the
22 county assessor.
23 (b) In counties with 3,000,000 or more inhabitants, for
24 parcels, other than parcels in the class that includes the
25 majority of the single-family residential parcels under a
26 county ordinance adopted in accordance with Section 4 of
27 Article IX of the Illinois Constitution, located in the
28 assessment district for which the current assessment year is
29 a general assessment year, within 30 days after sending the
30 required notices under this Section, the county assessor
31 shall file with the board of appeals (until the first Monday
-2- LRB9009172KDmb
1 in December 1998, and the board of review beginning the first
2 Monday in December 1998 and thereafter) a list of the parcels
3 for which the notices under this Section were sent, showing
4 the following information for each such parcel: the parcel
5 index number, the township in which the parcel is located,
6 the class for the current year, the previous year's final
7 total assessed value, the total assessed value proposed by
8 the county assessor, and the name of the person to whom the
9 notice required under this Section was sent. The list shall
10 be available for public inspection at the office of the board
11 during the regular office hours of the board. The list shall
12 be retained by the board for at least 10 years after the date
13 it is initially filed by the county assessor.
14 (c) The provisions of subsection (b) of this Section
15 shall be applicable beginning with the assessment for the
16 1997 tax year.
17 (Source: P.A. 90-4, eff. 3-7-97.)