92nd General Assembly
Summary of SB0231
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Senate Sponsors:
O'MALLEY-RADOGNO-SHAW, JONES,W, WALSH,T, VIVERITO AND HENDON.

House Sponsors:
BIGGINS

Short description: 
PROPERTY TAX-DELNQUENCIES                                                  

Synopsis of Bill as introduced:
        Amends the Property Tax Code.  In the Senior  Citizens  Homestead      
   Exemption  provisions requiring the chief county assessment officer of      
   each county with less than 3,000,000 inhabitants to provide a form  to      
   persons  allowed  an  exemption  to  designate  someone  to  receive a      
   duplicate of any notice of tax delinquency on  the  property,  deletes      
   the  language  excluding  counties with 3,000,000 or more inhabitants.      
   Provides that property tax bills shall  include  a  statement  of  the      
   amount  of  any  delinquent tax due on the property. Provides that the      
   first  installment  of  taxes  in  counties  with  3,000,000  or  more      
   inhabitants must be based on the amount  of  property  taxes  actually      
   owed  in  the preceding year, taking into consideration any reductions      
   approved by the board of review, the Property Tax Appeal Board,  or  a      
   court  by  December 31 of the preceding year as a result of appeals or      
   for any other reason (now, based on 50% of  tax  bill  from  preceding      
   year). Effective January 1, 2002.                                           
        SENATE AMENDMENT NO. 1.                                                
        Removes the amendatory changes concerning giving a duplicate           
   notice of a tax delinquency to a person designated by the taxpayer in       
   counties with 3,000,000 or more inhabitants and inserts language to do      
   the same thing, but provides that the $5 administrative fee for the         
   duplicate notice shall be paid to the county collector in counties          
   with 3,000,000 or more inhabitants (in counties with less than              
   3,000,000 inhabitants, $5 paid to the supervisor of assessments who         
   then files the executive designation of the person who will receive         
   the duplicate notice with the county collector).                            
 
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


   END OF INQUIRY 



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