Illinois General Assembly - Full Text of Public Act 096-0522
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Public Act 096-0522




Public Act 096-0522
HB3664 Enrolled LRB096 09387 RCE 19544 b

    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 14-20 as follows:
    (35 ILCS 200/14-20)
    Sec. 14-20. Certificate of error; counties of less than
3,000,000. In any county with less than 3,000,000 inhabitants,
if, at any time before judgment or order of sale is entered in
any proceeding to collect or to enjoin the collection of taxes
based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the
assessment (other than errors of judgment as to the valuation
of the property), he or she shall issue to the person
erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error. In any county
with less than 3,000,000 inhabitants, if an owner fails to file
an application for any homestead exemption provided under
Article 15 the Senior Citizens Assessment Freeze Homestead
Exemption provided in Section 15-172 during the previous
assessment year and qualifies for the exemption, the Chief
County Assessment Officer pursuant to this Section, or the
Board of Review pursuant to Section 16-75, shall issue a
certificate of error setting forth the correct taxable
valuation of the property. The certificate, when properly
endorsed by the majority of the board of review, showing their
concurrence, and not otherwise, may be used in evidence in any
court of competent jurisdiction, and when so introduced in
evidence, shall become a part of the court record and shall not
be removed from the files except on an order of the court.
(Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/14/2009