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Public Act 097-0521 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 20-175 as follows:
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(35 ILCS 200/20-175)
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Sec. 20-175. Refund for erroneous assessments or | ||||
overpayments. | ||||
(a) If any
property is twice assessed for the same year, or | ||||
assessed before it becomes
taxable, and the erroneously | ||||
assessed taxes have been paid either at sale or
otherwise, or | ||||
have been overpaid by the same claimant or by different
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claimants, the County Collector, upon being satisfied of the | ||||
facts in the case,
shall refund the taxes to the proper | ||||
claimant. When the County Collector is
unable to determine the | ||||
proper claimant, the circuit court, on petition of the
person | ||||
paying the taxes, or his or her agent, and being satisfied of | ||||
the facts
in the case, shall direct the county collector to | ||||
refund the taxes and deduct
the amount thereof, pro rata, from | ||||
the moneys due to taxing bodies which
received the taxes | ||||
erroneously paid, or their legal successors. Pleadings
in | ||||
connection with the petition provided for in this Section shall | ||||
conform
to that prescribed in the Civil Practice Law. Appeals |
may be taken from the
judgment of the circuit court, either by | ||
the county collector or by the
petitioner, as in other civil | ||
cases. A claim for refund shall not be allowed
unless a | ||
petition is filed within 5 years from the date the right to a | ||
refund
arose. If a certificate of error results in the | ||
allowance of a homestead
exemption not previously allowed, the | ||
county collector shall pay the taxpayer
interest on the amount | ||
of taxes paid that are attributable to the amount of the
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additional allowance, at the rate of 6% per year. To cover the | ||
cost of
interest, the county collector shall proportionately | ||
reduce the distribution of
taxes collected for each taxing | ||
district in which the property is situated.
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(b) Notwithstanding any other provision of law, in Cook | ||
County a claim for refund under this Section is also allowed if | ||
the application therefor is filed between September 1, 2011 and | ||
September 1, 2012 and the right to a refund arose more than 5 | ||
years prior to the date the application is filed but not | ||
earlier than January 1, 2000. The Cook County Treasurer, upon | ||
being satisfied of the facts in the case, shall refund the | ||
taxes to the proper claimant and shall proportionately reduce | ||
the distribution of taxes collected for each taxing district in | ||
which the property is situated. Refunds under this subsection | ||
shall be paid in the order in which the claims are received. | ||
The Cook County Treasurer shall not accept a claim for refund | ||
under this subsection before September 1, 2011. For the | ||
purposes of this subsection, the Cook County Treasurer shall |
accept a claim for refund by mail or in person. In no event | ||
shall a refund be paid under this subsection if the issuance of | ||
that refund would cause the aggregate total of taxes and | ||
interest refunded for all claims under this subsection to | ||
exceed $350,000. The Cook County Treasurer shall notify the | ||
public of the provisions of this subsection on the Treasurer's | ||
website. A home rule unit may not regulate claims for refunds | ||
in a
manner that is inconsistent with this Act. This Section is | ||
a limitation of
home
rule powers under subsection (i) of | ||
Section 6 of Article VII of the Illinois
Constitution. | ||
(Source: P.A. 83-121; 85-468; 88-455.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. |