State of Illinois
90th General Assembly
Legislation

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90_SB1223

      35 ILCS 200/23-25
          Amends  the  Property  Tax  Code.   Provides   that   the
      provisions  limiting  the  filing of tax objections shall not
      apply to court proceedings to establish an exemption for  any
      specific  assessment year, provided that the plaintiff or its
      predecessor in interest in the property  has  established  an
      exemption  for  any  subsequent  or  prior assessment year on
      grounds comparable to those alleged in the court proceedings.
      Exempts provisions from the  State  Mandates  Act.  Effective
      immediately.
                                                     LRB9007677KDks
                                               LRB9007677KDks
 1        AN ACT to amend the Property Tax Code by changing Section
 2    23-25.
 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 23-25 as follows:
 7        (35 ILCS 200/23-25)
 8        Sec. 23-25.  Tax exempt property; restriction on judicial
 9    determinations tax objections.
10        (a)  No  taxpayer  may  file  an objection as provided in
11    Section 21-175 or Section  23-10  on  the  grounds  that  the
12    property  is  exempt  from  taxation,  or  otherwise  seek  a
13    judicial  determination  as  to  tax exempt status, except as
14    provided in Section 8-40  and except as otherwise provided in
15    this Section and Section 14-25 and Section 21-175.
16        (b)  Nothing in this Section shall affect the right of  a
17    governmental  agency  to  seek a judicial determination as to
18    the exempt status of property for those  years  during  which
19    eminent  domain proceedings were pending before a court, once
20    a certificate of exemption for the property  is  obtained  by
21    the governmental agency under Section 8-35 or Section 8-40.
22        (c)  This  Section  shall not apply to exemptions granted
23    under Sections 15-165 through 15-180.
24        (d)  The limitation in this Section shall  not  apply  to
25    court  proceedings  relating  to  an  exemption  for the 1985
26    assessment year and preceding assessment years.  However,  an
27    order  entered  in any such proceeding shall not preclude the
28    necessity of applying for an  exemption  for  1986  or  later
29    assessment  years  in the manner provided by Section 16-70 or
30    16-130.
31        (e)  The limitation in this Section shall  not  apply  to
                            -2-                LRB9007677KDks
 1    court  proceedings to establish an exemption for any specific
 2    assessment  year,  provided  that  the   plaintiff   or   its
 3    predecessor  in  interest  in the property has established an
 4    exemption for any subsequent  or  prior  assessment  year  on
 5    grounds comparable to those alleged in the court proceedings.
 6    For   purposes  of  this  subsection,  the  exemption  for  a
 7    subsequent or prior year  must  have  been  determined  under
 8    Section  8-35  or  a prior similar law by the Department or a
 9    predecessor agency, or under Section 8-40.  Court proceedings
10    permitted  by  this  subsection  may   be   initiated   while
11    proceedings  for  the  subsequent or prior year under Section
12    16-70, 16-130, 8-35, or 8-40 are still pending, but  judgment
13    shall not be entered until the proceedings under Section 8-35
14    or 8-40 have terminated.
15    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
16        Section  10.  The State Mandates Act is amended by adding
17    Section 8.21 as follows:
18        (30 ILCS 805/8.21 new)
19        Sec. 8.21. Exempt mandate.   Notwithstanding  Sections  6
20    and  8 of this Act, no reimbursement by the State is required
21    for  the  implementation  of  any  mandate  created  by  this
22    amendatory Act of 1997.
23        Section 99.  Effective date.  This Act takes effect  upon
24    becoming law.

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