State of Illinois
92nd General Assembly
Legislation

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92_SB0450

 
                                               LRB9204369SMtm

 1        AN ACT concerning taxes.

 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    Sections 23-15 and 23-30 as follows:

 6        (35 ILCS 200/23-15)
 7        Sec. 23-15.  Tax objection procedure and hearing.
 8        (a)  A tax objection complaint under Section 23-10  shall
 9    be  filed  in  the  circuit  court of the county in which the
10    subject property is located.  Joinder of plaintiffs shall  be
11    permitted to the same extent permitted by law in any personal
12    action  pending  in the court and shall be in accordance with
13    Section 2-404 of  the  Code  of  Civil  Procedure;  provided,
14    however,  that no complaint shall be filed as a class action.
15    The complaint shall name the county  collector  as  defendant
16    and  shall specify any objections that the plaintiff may have
17    to the taxes in question. No  appearance  or  answer  by  the
18    county  collector  to  the  tax  objection complaint, nor any
19    further pleadings, need be filed. Amendments to the complaint
20    may be made to the same extent which, by law, could  be  made
21    in  any  personal  action  pending  in  the  court.  A taxing
22    district may intervene in any case in which an  objection  is
23    filed  against  the  taxing  district's  levy  by  filing  an
24    appearance in the case and providing notice and a copy of the
25    appearance to the objector and the State's Attorney. Upon the
26    filing  of  an  appearance  by  a taxing district, the taxing
27    district shall be responsible for defending its tax levy, and
28    the State's Attorney shall be relieved of the defense.
29        (b) (1)  The court, sitting without a  jury,  shall  hear
30    and   determine   all  objections  specified  to  the  taxes,
31    assessments, or levies in question.  This  Section  shall  be
 
                            -2-                LRB9204369SMtm
 1    construed  to  provide  a complete remedy for any claims with
 2    respect to those taxes,  assessments,  or  levies,  excepting
 3    only  matters  for  which  an  exclusive  remedy  is provided
 4    elsewhere in this Code.
 5        (2)  The taxes, assessments,  and  levies  that  are  the
 6    subject of the objection shall be presumed correct and legal,
 7    but  the  presumption  is  rebuttable.  The plaintiff has the
 8    burden of proving any contested matter of fact by  clear  and
 9    convincing evidence.
10        (3)  Objections  to assessments shall be heard de novo by
11    the court. The court shall grant relief in the cases in which
12    the objector meets the burden of proof under this Section and
13    shows an  assessment  to  be  incorrect  or  illegal.  If  an
14    objection  is  made  claiming  incorrect valuation, the court
15    shall  consider  the  objection   without   regard   to   the
16    correctness   of   any  practice,  procedure,  or  method  of
17    valuation followed by the  assessor,  board  of  appeals,  or
18    board  of  review  in making or reviewing the assessment, and
19    without regard to the intent or motivation of  any  assessing
20    official.  The doctrine known as constructive fraud is hereby
21    abolished  for  purposes  of   all   challenges   to   taxes,
22    assessments, or levies.
23        (c)  If  the  court  orders  a  refund of any part of the
24    taxes paid, it shall also order the payment  of  interest  as
25    provided  in  Section  23-20. Appeals may be taken from final
26    judgments as in other civil cases.
27        (d)  This amendatory Act of 1995 shall apply to  all  tax
28    objection  matters  still pending for any tax year, except as
29    provided in Sections 23-5 and 23-10 regarding procedures  and
30    time   limitations  for  payment  of  taxes  and  filing  tax
31    objection complaints.
32        (e)  In counties with less than 3,000,000 inhabitants, if
33    the court renders a decision lowering  the  assessment  of  a
34    particular  parcel on which a residence occupied by the owner
 
                            -3-                LRB9204369SMtm
 1    is situated, the reduced assessment, subject to equalization,
 2    shall remain in effect  for  the  remainder  of  the  general
 3    assessment  period  as  provided  in  Sections  9-215 through
 4    9-225, unless that parcel is subsequently sold  in  an  arm's
 5    length  transaction  establishing  a  fair cash value for the
 6    parcel that is different from the fair cash  value  on  which
 7    the  court's  assessment  is based, or unless the decision of
 8    the court is reversed or modified upon review.
 9    (Source: P.A.  88-455;  88-642,  eff.  9-9-94;  89-126,  eff.
10    7-11-95;  89-290,  eff.  1-1-96; 89-593, eff. 8-1-96; 89-626,
11    eff. 8-9-96.)

12        (35 ILCS 200/23-30)
13        Sec. 23-30.  Conference on tax objection.  Following  the
14    filing  of  an  objection  under Section 23-10, the court may
15    hold a conference with the objector and the State's  Attorney
16    or, if a taxing district has filed an appearance in the case,
17    with   the  objector  and  the  taxing  district.  Compromise
18    agreements on tax objections reached by conference  shall  be
19    filed  with the court, and the parties shall prepare an order
20    covering the settlement and submit the order to the court for
21    entry.
22    (Source: P.A. 88-455; 89-126, eff. 7-11-95.)

23        Section 99.  Effective date.  This Act takes effect  upon
24    becoming law.

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