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91_HB3326
LRB9112253SMcs
1 AN ACT to amend the Property Tax Code by changing Section
2 9-85.
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 9-85 as follows:
7 (35 ILCS 200/9-85)
8 Sec. 9-85. Revision of assessments by county assessor
9 and board of review; Counties of 3,000,000 or more. In
10 counties with 3,000,000 or more inhabitants, the county
11 assessor shall have authority annually to revise the
12 assessment books and correct them as appears to be just; and
13 on complaint in writing in proper form by any taxpayer, and
14 after affording the taxpayer an opportunity to be heard
15 thereon, he or she shall do so at any time, until the
16 assessment is verified. An entry upon the assessment books
17 does not constitute an assessment until the assessment is
18 verified. When a notice is to be mailed under Section 12-55
19 and the address that appears on the assessor's records is the
20 address of a mortgage lender or the trustee, where title to
21 the property is held in a land trust, or in any event
22 whenever the notice is mailed by the assessor to a taxpayer
23 at or in care of the address of a mortgage lender or a
24 trustee if where the title to the property is held in a land
25 trust, the mortgage lender or the trustee within 15 days of
26 the mortgage lender's or the trustee's receipt of such notice
27 shall mail a copy of the notice to each mortgagor of the
28 property referred to in the notice at the last known address
29 of each mortgagor as shown on the records of the mortgage
30 lender, or to each beneficiary as shown on the records of the
31 trustee.
-2- LRB9112253SMcs
1 All changes and alterations pursuant to Section 16-95 or
2 Section 16-120 in the assessment of property shall be subject
3 to revision and entry into the assessment books by the board
4 of appeals (until the first Monday in December 1998 and the
5 board of review beginning the first Monday in December 1998
6 and thereafter) in the same manner as the original
7 assessments.
8 (Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.
9 8-14-96.)