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Public Act 098-0322 | ||||
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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 | ||||
Sections 6-15, 9-5, and 16-55 as follows:
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(35 ILCS 200/6-15)
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Sec. 6-15. Political makeup and compensation. The board of | ||||
review appointed
under Section 6-5 shall consist of 3 2 | ||||
members , 2 of whom are affiliated with the political
party | ||||
polling the highest vote for any county office in the county , | ||||
and one
member of the party polling the second highest vote for | ||||
the same county office
at the last general election prior to | ||||
any appointment made under this Section.
The third member shall | ||||
not be affiliated with that same party. Each member of the | ||||
board of review shall receive an annual salary to be fixed
by | ||||
the county board and paid out of the county treasury.
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(Source: P.A. 86-905; 87-1189; 88-455.)
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(35 ILCS 200/9-5)
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Sec. 9-5. Rules. Each county assessor, board of appeals, | ||||
and board of
review shall make and publish reasonable rules for | ||||
the guidance of persons
doing business with them and for the | ||||
orderly dispatch of business.
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In counties with fewer than 3,000,000 inhabitants, these | ||
rules shall not require specific proof to be offered nor limit | ||
the nature of evidence which may be offered as a condition of | ||
filing an assessment complaint under Section 16-55. | ||
In counties with 3,000,000 or more inhabitants, the county | ||
assessor and board
of appeals (ending the first Monday in | ||
December 1998 and the board of
review beginning the first | ||
Monday in December 1998 and thereafter),
jointly shall make and | ||
prescribe rules for the assessment of
property and the | ||
preparation of the assessment books by the township assessors
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in their respective townships and for the return of those books | ||
to the county
assessor.
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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. | ||
8-14-96.)
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(35 ILCS 200/16-55)
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Sec. 16-55. Complaints. | ||
(a) On written complaint that any property is
overassessed | ||
or underassessed, the board shall review the assessment, and
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correct it, as appears to be just, but in no case shall the | ||
property be
assessed at a higher percentage of fair cash value | ||
than other property in the
assessment district prior to | ||
equalization by the board or the Department. | ||
(b) The board shall include compulsory sales in reviewing | ||
and correcting assessments, including, but not limited to, | ||
those compulsory sales submitted by the taxpayer, if the board |
determines that those sales reflect the same property | ||
characteristics and condition as those originally used to make | ||
the assessment. The board shall also consider whether the | ||
compulsory sale would otherwise be considered an arm's length | ||
transaction. | ||
(c) If a complaint is filed by an attorney on behalf of a | ||
taxpayer, all notices and correspondence from the board | ||
relating to the appeal shall be directed to the attorney. The | ||
board may require proof of the attorney's authority to | ||
represent the taxpayer. If the attorney fails to provide proof | ||
of authority within the compliance period granted by the board | ||
pursuant to subsection (d), the board may dismiss the | ||
complaint. The Board shall send, electronically or by mail, | ||
notice of the dismissal to the attorney and taxpayer. | ||
(d) A
complaint to affect the assessment for the current | ||
year shall be filed on or before 30 calendar days after the | ||
date
of publication of the assessment list under Section 12-10. | ||
Upon receipt of a written complaint that is timely filed under | ||
this Section, the board of review shall docket the complaint. | ||
If the complaint does not comply with the board of review rules | ||
adopted under Section 9-5 entitling the complainant to a | ||
hearing, the board shall send, electronically or by mail, | ||
notification acknowledging receipt of the complaint. The | ||
notification must identify which rules have not been complied | ||
with and provide the complainant with not less than 10 business | ||
days to bring the complaint into compliance with those rules. |
If the complainant complies with the board of review rules | ||
either upon the initial filing of a complaint or within the | ||
time as extended by the board of review for compliance, then | ||
the board of review shall send, electronically or by mail, a | ||
notice of hearing and the board shall hear the complaint and | ||
shall issue and send, electronically or by mail, a decision | ||
upon resolution. Except as otherwise provided in subsection | ||
(c), if the complainant has not complied with the rules within | ||
the time as extended by the board of review, the board shall | ||
nonetheless issue and send a decision. The board of review may | ||
adopt rules allowing any party to attend and participate in a | ||
hearing by telephone or electronically. | ||
(e) The board may also,
at any time before its revision of | ||
the assessments is completed in every year,
increase, reduce or | ||
otherwise adjust the assessment of any property, making
changes | ||
in the valuation as may be just, and shall have full power over | ||
the
assessment of any person and may do anything in regard | ||
thereto that it may deem
necessary to make a just assessment, | ||
but the property shall not be assessed at
a higher percentage | ||
of fair cash value than the assessed valuation of other
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property in the assessment district prior to equalization by | ||
the board or the
Department. | ||
(f) No assessment shall be increased until the person to be | ||
affected
has been notified and given an opportunity to be | ||
heard, except as provided
below. | ||
(g) Before making any reduction in assessments of its own |
motion, the board
of review shall give notice to the assessor | ||
or chief county assessment officer
who certified the | ||
assessment, and give the assessor or chief county assessment
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officer an opportunity to be heard thereon. | ||
(h) All complaints of errors in
assessments of property | ||
shall be in writing, and shall be filed by the
complaining | ||
party with the board of review, in duplicate. The duplicate | ||
shall
be filed by the board of review with the assessor or | ||
chief county assessment
officer who certified the assessment. | ||
(i) In all cases where a change in assessed
valuation of | ||
$100,000 or more is sought, the board of review shall also | ||
serve a
copy of the petition on all taxing districts as shown | ||
on the last available tax
bill at least 14 days prior to the | ||
hearing on the complaint. All taxing
districts shall have an | ||
opportunity to be heard on the complaint. | ||
(j) Complaints
shall be classified by townships or taxing | ||
districts by the clerk of the board
of review. All classes of | ||
complaints shall be docketed numerically, each in its
own | ||
class, in the order in which they are presented, in books kept | ||
for that
purpose, which books shall be open to public | ||
inspection. Complaints shall be
considered by townships or | ||
taxing districts until all complaints have been
heard and | ||
passed upon by the board.
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(Source: P.A. 96-1083, eff. 7-16-10; 97-812, eff. 7-13-12.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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