Public Act 093-0758
 		





HB4990 Enrolled
LRB093 15638 SJM 44014 b






    AN ACT concerning 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 16-180 as follows:
 



    (35 ILCS 200/16-180)



    Sec. 16-180. Procedure for determination of correct 
assessment. The Property
Tax Appeal Board shall establish by 
rules an informal procedure for the
determination of the 
correct assessment of property which is the subject of an

appeal.  The procedure, to the extent that the Board considers 
practicable,
shall eliminate formal rules of pleading, 
practice and evidence, and except
for any reasonable filing fee 
determined by the Board, may provide that costs
shall be in the 
discretion of the Board. A copy of the appellant's petition

shall be mailed by the clerk of the Property Tax Appeal Board 
to the board
of review whose decision is being appealed. In all

cases where a change in
assessed valuation of $100,000 or more 
is sought, the board of review
shall
serve a copy of the 
petition on all taxing districts as shown on the last
available 
tax bill. The chairman of the Property Tax Appeal Board shall

provide for the speedy hearing of all such appeals.  Each appeal 
shall be
limited to the grounds listed in the petition filed 
with the Property Tax
Appeal Board.  All appeals shall be

considered de novo and the Property Tax Appeal Board shall not 
be limited to the evidence presented to the board of review of 
the county. A party participating in the hearing before the 
Property Tax Appeal Board is entitled to introduce evidence 
that is otherwise proper and admissible without regard to 
whether that evidence has previously been introduced at a 
hearing before the board of review of the county. Where no 
complaint has been made to the board
of review of the county 
where the property is located
and the appeal is
based solely on 
the effect of an equalizing factor assigned to all property
or 
to a class of property by the board of review, the
Property Tax 
Appeal
Board shall not grant a reduction in assessment greater 
than the
amount that was added as the result of the equalizing 
factor.

    The provisions added to this Section by this amendatory Act 
of the 93rd
General Assembly shall be construed as declaratory 
of existing law and not as a
new enactment.

(Source: P.A. 93-248, eff. 7-22-03.)

 

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






Effective Date:  7/16/2004