Public Act 93-0378

SB270 Enrolled                       LRB093 03428 SJM 03453 b

    AN ACT concerning property taxes.

    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 23-10 as follows:

    (35 ILCS 200/23-10)
    Sec. 23-10.  Tax objections and  copies.  Beginning  with
the  2003  1994  tax year, in counties with 3,000,000 or more
inhabitants, and beginning with the  1995  tax  year  in  all
other  counties,  the person paying the taxes due as provided
in Section 23-5 may file  a  tax  objection  complaint  under
Section 23-15 within 165 75 days after the first penalty date
of  the  final installment of taxes for the year in question.
Beginning with the 2003 tax year, in counties with less  than
3,000,000  inhabitants,  the  person  paying the taxes due as
provided in Section 23-5 may file a tax  objection  complaint
under  Section  23-15  within 75 days after the first penalty
date of the final  installment  of  taxes  for  the  year  in
question.    However,  in  all counties in cases in which the
complaint is permitted to  be  filed  without  payment  under
Section 23-5, it must be filed prior to the entry of judgment
under  Section  21-175.  In  addition, the time specified for
payment of the tax provided in  Section  23-5  shall  not  be
construed  to delay or prevent the entry of judgment against,
or the sale of, tax delinquent property if the taxes have not
been paid prior  to  the  entry  of  judgment  under  Section
21-175.  An objection to an assessment for any year shall not
be allowed by the court, however, if an administrative remedy
was available by complaint to the board of appeals  or  board
of  review under Section 16-55 or Section 16-115, unless that
remedy was exhausted prior to the filing of the tax objection
complaint.
    When any complaint is filed with the court  in  a  county
with   less  than  3,000,000 inhabitants, the plaintiff shall
file 3 copies of the complaint with the clerk of the  circuit
court.   Any complaint or amendment thereto shall contain (i)
on the first page a listing of the taxing  districts  against
which  the  complaint  is  directed and (ii) a summary of the
reasons for the tax objections set  forth  in  the  complaint
with  enough  copies of the summary to be distributed to each
of the  taxing  districts  against  which  the  complaint  is
directed.  Within  10  days after the complaint is filed, the
clerk of the circuit court shall  deliver  one  copy  to  the
State's  Attorney  and  one  copy to the county clerk, taking
their receipts therefor. The county clerk  shall,  within  30
days  from  the last day for the filing of complaints, notify
the duly elected or appointed custodian  of  funds  for  each
taxing  district  that  may  be  affected  by  the complaint,
stating (i) that a complaint has  been  filed  and  (ii)  the
summary  of  the  reasons for the tax objections set forth in
the complaint.  Any amendment  to  a  complaint,  except  any
amendment  permitted  to  be  made  in  open court during the
course of a hearing on the complaint, shall also be filed  in
triplicate,  with  one copy delivered to the State's Attorney
and one copy delivered to the county clerk by  the  clerk  of
the  circuit court. The State's Attorney shall within 10 days
of receiving his or her copy of the amendment notify the duly
elected or appointed  custodian  of  funds  for  each  taxing
district  whose  tax monies may be affected by the amendment,
stating (i) that the amendment has been filed  and  (ii)  the
summary  of  the  reasons for the tax objections set forth in
the amended complaint. The State's Attorney shall also notify
the custodian and the county clerk in writing  of  the  date,
time  and  place  of  any hearing before the court to be held
upon the complaint or amended complaint not later than 4 days
prior to the hearing.  The notices provided in  this  Section
shall  be  by letter addressed to the custodian or the county
clerk and may be mailed by  regular  mail,  postage  prepaid,
postmarked  within  the  required period, but not less than 4
days before a hearing.
(Source: P.A. 91-578, eff. 8-14-99.)

    Section 90.  The State Mandates Act is amended by  adding
Section 8.27 as follows:

    (30 ILCS 805/8.27 new)
    Sec.  8.27.  Exempt  mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of the 93rd General Assembly.

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