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Public Act 097-0521
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| SB1386 Enrolled | LRB097 08026 HLH 48148 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 Property Tax Code is amended by changing |
Section 20-175 as follows:
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(35 ILCS 200/20-175)
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Sec. 20-175. Refund for erroneous assessments or |
overpayments. |
(a) If any
property is twice assessed for the same year, or |
assessed before it becomes
taxable, and the erroneously |
assessed taxes have been paid either at sale or
otherwise, or |
have been overpaid by the same claimant or by different
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claimants, the County Collector, upon being satisfied of the |
facts in the case,
shall refund the taxes to the proper |
claimant. When the County Collector is
unable to determine the |
proper claimant, the circuit court, on petition of the
person |
paying the taxes, or his or her agent, and being satisfied of |
the facts
in the case, shall direct the county collector to |
refund the taxes and deduct
the amount thereof, pro rata, from |
the moneys due to taxing bodies which
received the taxes |
erroneously paid, or their legal successors. Pleadings
in |
connection with the petition provided for in this Section shall |
conform
to that prescribed in the Civil Practice Law. Appeals |
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may be taken from the
judgment of the circuit court, either by |
the county collector or by the
petitioner, as in other civil |
cases. A claim for refund shall not be allowed
unless a |
petition is filed within 5 years from the date the right to a |
refund
arose. If a certificate of error results in the |
allowance of a homestead
exemption not previously allowed, the |
county collector shall pay the taxpayer
interest on the amount |
of taxes paid that are attributable to the amount of the
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additional allowance, at the rate of 6% per year. To cover the |
cost of
interest, the county collector shall proportionately |
reduce the distribution of
taxes collected for each taxing |
district in which the property is situated.
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(b) Notwithstanding any other provision of law, in Cook |
County a claim for refund under this Section is also allowed if |
the application therefor is filed between September 1, 2011 and |
September 1, 2012 and the right to a refund arose more than 5 |
years prior to the date the application is filed but not |
earlier than January 1, 2000. The Cook County Treasurer, upon |
being satisfied of the facts in the case, shall refund the |
taxes to the proper claimant and shall proportionately reduce |
the distribution of taxes collected for each taxing district in |
which the property is situated. Refunds under this subsection |
shall be paid in the order in which the claims are received. |
The Cook County Treasurer shall not accept a claim for refund |
under this subsection before September 1, 2011. For the |
purposes of this subsection, the Cook County Treasurer shall |
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accept a claim for refund by mail or in person. In no event |
shall a refund be paid under this subsection if the issuance of |
that refund would cause the aggregate total of taxes and |
interest refunded for all claims under this subsection to |
exceed $350,000. The Cook County Treasurer shall notify the |
public of the provisions of this subsection on the Treasurer's |
website. A home rule unit may not regulate claims for refunds |
in a
manner that is inconsistent with this Act. This Section is |
a limitation of
home
rule powers under subsection (i) of |
Section 6 of Article VII of the Illinois
Constitution. |
(Source: P.A. 83-121; 85-468; 88-455.)
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Section 99. Effective date. This Act takes effect upon |
becoming law. |