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Public Act 096-0254
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| HB1137 Enrolled |
LRB096 05832 RCE 15911 b |
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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 Mobile Home Local Services Tax Enforcement |
Act is amended by adding Section 112 as follows:
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(35 ILCS 516/112 new) |
Sec. 112. Certificate of error. At any time before a |
judgment and order of sale is entered in any proceeding to |
collect or to enjoin the collection of taxes, the owner may |
file an affidavit with the board of review that the tax bill is |
in error as to the square footage or as to the rate of tax. The |
board of review, with the consent of the chief county |
assessment officer, may issue the person erroneously assessed a |
certificate of error setting forth the nature of the error and |
the cause or causes of the error. The certificate, when |
properly endorsed by a majority of the board of review and by |
the chief county assessment officer showing their concurrence, |
and not otherwise, may be used in evidence in any court of |
competent jurisdiction and, when introduced in evidence, shall |
become part of the court record and shall not be removed from |
the files except on an order of the court.
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Section 99. Effective date. This Act takes effect upon |