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Public Act 103-0662 Public Act 0662 103RD GENERAL ASSEMBLY |
Public Act 103-0662 | HB4125 Enrolled | LRB103 33563 HLH 63375 b |
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| AN ACT concerning revenue.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Property Tax Code is amended by changing | Section 14-15 as follows:
| (35 ILCS 200/14-15)
| Sec. 14-15. Certificate of error; counties of 3,000,000 or | more.
| (a) In counties with 3,000,000 or more inhabitants, if , | after the
assessment is certified pursuant to Section 16-150, | but subject to the
limitations of subsection (c) of this | Section,
the county assessor discovers an error or mistake in | the assessment after the
assessment is certified pursuant to | Section 16-150 , the
assessor shall execute a certificate | setting forth the nature and cause of the
error , unless any | time limitation applying to that certificate of error has | expired . The certificate when endorsed by the county assessor, | or when endorsed
by the county assessor and board of appeals | (until the first Monday in December
1998 and the board of | review beginning the first Monday in December 1998 and
| thereafter) where the certificate is executed for any | assessment which was the
subject of a complaint filed in the | board of appeals (until the first Monday in
December 1998 and |
| the board of review beginning the first Monday in December
| 1998 and thereafter) for the tax year for which the | certificate is issued,
may , either be certified according
to | the procedure authorized by this Section or
be presented and | received in evidence in any court of competent
jurisdiction , | provided that the certificate is endorsed by the county | assessor or, if the certificate is executed for an assessment | that was the
subject of a complaint filed in the board of | review for the tax year for which the certificate is issued, | endorsed by the county assessor and the board of review .
| Certification is authorized, at the discretion of the county | assessor, for:
(1) certificates of error allowing homestead | exemptions under Article 15; (2) certificates of error on
| residential property
of 6 units or less; (3) certificates of | error allowing exemption of the
property pursuant to Section | 14-25; and (4) other certificates of error
reducing assessed | value by less than $100,000. Any certificate of error not
| certified shall be presented to the court.
The county assessor | shall develop reasonable procedures for the filing and
| processing of certificates of error. Prior to the | certification or
presentation to the court, the county | assessor or his or her designee shall
execute and include in | the certificate of error a statement attesting that all
| procedural requirements pertaining to the issuance of the | certificate of error
have been met and that in fact an error | exists.
When so
introduced in evidence such certificate shall |
| become a part of the court
records, and shall not be removed | from the files except upon the order of the
court.
| Certificates of error that will be presented to the court | shall be filed as
an
objection in the application for judgment | and order of sale for the year in
relation to which the | certificate is made
or as an amendment to the objection
under | subsection (b).
Certificates of error that are to be
certified | according to the procedure authorized by this Section need not | be
presented to the court as an objection or an amendment under | subsection
(b). The State's Attorney of the county
in which | the property is situated shall mail a copy of any final | judgment
entered by the court regarding any certificate of | error to the
taxpayer of record for
the year in question.
| Any unpaid taxes after the entry of the final judgment by | the court or
certification on
certificates issued under this | Section may be included in a special tax sale,
provided that an | advertisement is published and a notice is mailed to the
| person in whose name the taxes were last assessed, in a form | and manner
substantially similar to the advertisement and | notice required under Sections
21-110 and 21-135. The | advertisement and sale shall be subject to all
provisions of | law regulating the annual advertisement and sale of delinquent
| property, to the extent that those provisions may be made | applicable.
| A certificate of error certified under this Section shall | be given effect by the county treasurer, who shall mark the tax
|
| books and, upon receipt of one of the following certificates | from the county assessor
or the county assessor and the board | of
review
where the board of review is
required to endorse the | certificate of error,
shall issue refunds to the taxpayer | accordingly:
| "CERTIFICATION
| I, .................., county assessor, hereby certify | that the Certificates
of Error set out on the attached | list have been duly issued to correct an
error or mistake | in the assessment."
| "CERTIFICATION
| I, .................., county assessor, and we,
| ........................................................,
| members of the board of review,
hereby certify that the | Certificates
of Error set out on the attached list have | been duly issued to correct an
error or mistake in the | assessment and that any certificates of error required
to
| be endorsed by the
board of review
have been so endorsed."
| The county treasurer has the power to mark the tax books to | reflect
the issuance of certificates of error
certified | according to
the procedure authorized in this Section for | certificates of error issued under
Section 14-25 or | certificates of error
issued to and including 3
years after |
| the date on which the annual judgment and order of sale for | that
tax year was first entered. The county
treasurer has the | power to issue refunds to the taxpayer as set forth
above until | all refunds authorized by this Section have been completed.
| To the extent that the certificate of error obviates the | liability for
nonpayment of taxes, certification of a | certificate of error according to the
procedure authorized in | this Section shall operate to vacate any judgment or
| forfeiture as to that year's taxes, and the warrant books and | judgment books
shall be marked to reflect that the judgment or | forfeiture has been vacated.
| (b) Nothing in subsection (a) of this Section shall be | construed to
prohibit the execution, endorsement, issuance, | and adjudication of a
certificate of error if (i) the annual | judgment and order of sale for the tax
year in question is | reopened for further proceedings upon consent of the county
| collector and county assessor, represented by the State's | Attorney, and (ii) a
new final judgment is subsequently | entered pursuant to the certificate. This
subsection (b) shall | be construed as declarative of existing law and not as a
new | enactment.
| (c) No certificate of error, other than a certificate to | establish an
exemption under Section 14-25, shall be executed | for any tax year more than 3
years after the date on which the | annual judgment and order of sale for that
tax year was first | entered, except that during calendar years 1999 and 2000 a
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| certificate of error may
be
executed
for any tax year, | provided that the error or mistake in the assessment was
| discovered no
more than 3 years after the date on which the | annual judgment and order of sale
for that
tax year was first | entered.
| (d) The time limitation of subsection (c) shall not apply | to a certificate
of error correcting an assessment to $1 , | under Section 10-35 , on a parcel that
a subdivision or planned | development has acquired by adverse possession, if ,
during the | tax year for which the certificate is executed , the | subdivision , association, or
planned development used the | parcel as common area, as defined in Section
10-35 , and if | application for the certificate of error is made prior to
| December 1, 1997 .
| (e) The changes made by this amendatory Act of the 91st | General
Assembly apply to certificates
of error issued before, | on, and after the effective date of this amendatory Act
of the | 91st General Assembly.
| (f) The changes made by this amendatory Act of the 103rd | General
Assembly apply to certificates of error issued on or | after the effective date of this amendatory Act of the 103rd | General Assembly for taxable years 2004 or thereafter. | (Source: P.A. 95-644, eff. 10-12-07.)
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Effective Date: 1/1/2025
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