State of Illinois
91st General Assembly
Legislation

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91_HB2648

 
                                               LRB9103873PTpk

 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 where  such  revision
12    is  made  on complaint of the owner or such revision causes a
13    change in all assessments in a particular class  of  property
14    in  any  area of the county, shall not increase an assessment
15    without notice to the person to whom the most recent tax bill
16    was  mailed  and  an  opportunity  to  be  heard  before  the
17    assessment is verified. If such revision causes a  change  in
18    all assessments in a particular class of property in any area
19    of  the  county,  notice shall be given by publication of the
20    amount of the change.  The publication shall be printed in  a
21    newspaper  or  in newspapers of general circulation published
22    in the area in which the change occurred.  The  assessor  may
23    provide  for  the  filing of complaints and make revisions at
24    times other than those dates published under  Section  14-35.
25    When  the  county  assessor  has  completed  the revision and
26    correction and  entered  the  changes  and  revision  in  the
27    assessment  books,  an  affidavit  shall  be  attached to the
28    assessment books in the form required by law, signed  by  the
29    county assessor.
30        (b)  In  counties with 3,000,000 or more inhabitants, for
31    parcels, other than parcels in the class  that  includes  the
 
                            -2-                LRB9103873PTpk
 1    majority  of  the  single-family  residential parcels under a
 2    county ordinance adopted in  accordance  with  Section  4  of
 3    Article  IX  of  the  Illinois  Constitution,  located in the
 4    assessment district for which the current assessment year  is
 5    a  general  assessment year, within 30 days after sending the
 6    required notices under  this  Section,  the  county  assessor
 7    shall  file with the board of appeals (until the first Monday
 8    in December 1998, and the board of review beginning the first
 9    Monday in December 1998 and thereafter) a list of the parcels
10    for which the notices under this Section were  sent,  showing
11    the  following  information  for each such parcel: the parcel
12    index number, the township in which the  parcel  is  located,
13    the  class  for  the  current year, the previous year's final
14    total assessed value, the total assessed  value  proposed  by
15    the  county  assessor, and the name of the person to whom the
16    notice required under this Section was sent.  The list  shall
17    be available for public inspection at the office of the board
18    during the regular office hours of the board.  The list shall
19    be retained by the board for at least 10 years after the date
20    it is initially filed by the county assessor.
21        (c)  The  provisions  of  subsection  (b) of this Section
22    shall be applicable beginning with  the  assessment  for  the
23    1997 tax year.
24    (Source: P.A. 90-4, eff. 3-7-97.)

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