State of Illinois
92nd General Assembly

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 1        AN ACT concerning taxation.

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.  The Property Tax Code is amended by changing
 5    Section 16-125 as follows:

 6        (35 ILCS 200/16-125)
 7        Sec. 16-125.  Hearings.  In counties  with  3,000,000  or
 8    more  inhabitants, complaints filed with the board of appeals
 9    (until the first Monday in December 1998  and  the  board  of
10    review  beginning  the  first  Monday  in  December  1998 and
11    thereafter) shall be classified by townships. All  complaints
12    shall be docketed numerically, in the order in which they are
13    presented,  as  nearly  as  possible,  in  books  or computer
14    records kept for that purpose, which shall be open to  public
15    inspection.  The  complaints shall be considered by townships
16    until they have been heard and  passed  upon  by  the  board.
17    After  completing  final action on all matters in a township,
18    the board shall transmit such final  actions  to  the  county
19    assessor.
20        A  hearing upon any complaint shall not be held until the
21    taxpayer affected and the  county  assessor  have  each  been
22    notified  and have been given an opportunity to be heard. All
23    hearings shall be open to the public and the board shall  sit
24    together  and  hear  the  representations  of  the interested
25    parties or their representatives.  An order for a  correction
26    of any assessment shall not be made unless both commissioners
27    of  the  board, or a majority of the members in the case of a
28    board of review, concur therein,  in  which  case,  an  order
29    therefor  shall  be  made  in open session and entered in the
30    records  of  the  board.   When  an  assessment  is   ordered
31    corrected,  the  board  shall transmit a computer printout of
                            -2-                LRB9202739SMdv
 1    the results, or make and sign a brief  written  statement  of
 2    the  reason for the change and the manner in which the method
 3    used by the assessor in making the assessment was  erroneous,
 4    and  shall  deliver  a  copy  of  the statement to the county
 5    assessor. Upon request the board shall hear any  taxpayer  in
 6    opposition to a proposed reduction in any assessment.
 7        The  board may destroy or otherwise dispose of complaints
 8    and records pertaining thereto after the lapse of 5 10  years
 9    from the date of filing.
10    (Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

11        Section  99.  Effective date.  This Act takes effect upon
12    becoming law.

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