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91_SB1546
LRB9111520SMdv
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, beginning with the 2000
13 assessment year, such revision causes a change in all
14 assessments in a particular class of property in any area of
15 the county, shall not increase an assessment without notice
16 to the person to whom the most recent tax bill was mailed and
17 an opportunity to be heard before the assessment is verified.
18 If such revision causes a change in all assessments in a
19 particular class of property in any area of the county,
20 notice shall be given by publication of the amount of the
21 change. The publication shall be printed in a newspaper or
22 in newspapers of general circulation published in the
23 township or township assessment district in which the change
24 occurred. The assessor may provide for the filing of
25 complaints and make revisions at times other than those dates
26 published under Section 14-35. When the county assessor has
27 completed the revision and correction and entered the changes
28 and revision in the assessment books, an affidavit shall be
29 attached to the assessment books in the form required by law,
30 signed by the county assessor.
31 (b) In counties with 3,000,000 or more inhabitants, for
-2- LRB9111520SMdv
1 parcels, other than parcels in the class that includes the
2 majority of the single-family residential parcels under a
3 county ordinance adopted in accordance with Section 4 of
4 Article IX of the Illinois Constitution, located in the
5 assessment district for which the current assessment year is
6 a general assessment year, within 30 days after sending the
7 required notices under this Section, the county assessor
8 shall file with the board of appeals (until the first Monday
9 in December 1998, and the board of review beginning the first
10 Monday in December 1998 and thereafter) a list of the parcels
11 for which the notices under this Section were sent, showing
12 the following information for each such parcel: the parcel
13 index number, the township in which the parcel is located,
14 the class for the current year, the previous year's final
15 total assessed value, the total assessed value proposed by
16 the county assessor, and the name of the person to whom the
17 notice required under this Section was sent. The list shall
18 be available for public inspection at the office of the board
19 during the regular office hours of the board. The list shall
20 be retained by the board for at least 10 years after the date
21 it is initially filed by the county assessor.
22 (c) The provisions of subsection (b) of this Section
23 shall be applicable beginning with the assessment for the
24 1997 tax year.
25 (Source: P.A. 90-4, eff. 3-7-97.)
26 Section 99. Effective date. This Act takes effect upon
27 becoming law.