Public Act 90-0679 of the 90th General Assembly

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Public Act 90-0679

SB1223 Enrolled                                LRB9007677KDks

    AN ACT to amend the Property Tax Code by changing Section

    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 23-25 as follows:

    (35 ILCS 200/23-25)
    Sec. 23-25.  Tax exempt property; restriction on judicial
determinations tax objections.
    (a)  No taxpayer may file an  objection  as  provided  in
Section  21-175  or  Section  23-10  on  the grounds that the
property  is  exempt  from  taxation,  or  otherwise  seek  a
judicial determination as to tax  exempt  status,  except  as
provided in Section 8-40  and except as otherwise provided in
this Section and Section 14-25 and Section 21-175.
    (b)  Nothing  in this Section shall affect the right of a
governmental agency to seek a judicial  determination  as  to
the  exempt  status  of property for those years during which
eminent domain proceedings were pending before a court,  once
a  certificate  of  exemption for the property is obtained by
the governmental agency under Section 8-35 or Section 8-40.
    (c)  This Section shall not apply to  exemptions  granted
under Sections 15-165 through 15-180.
    (d)  The  limitation  in  this Section shall not apply to
court proceedings relating  to  an  exemption  for  the  1985
assessment  year  and preceding assessment years. However, an
order entered in any such proceeding shall not  preclude  the
necessity  of  applying  for  an  exemption for 1986 or later
assessment years in the manner provided by Section  16-70  or
    (e)  The  limitation  in  this Section shall not apply to
court proceedings to establish an exemption for any  specific
assessment   year,   provided   that  the  plaintiff  or  its
predecessor in interest in the property  has  established  an
exemption  for  any  subsequent  or  prior assessment year on
grounds comparable to those alleged in the court proceedings.
For  purposes  of  this  subsection,  the  exemption  for   a
subsequent  or  prior  year  must  have been determined under
Section 8-35 or a prior similar law by the  Department  or  a
predecessor agency, or under Section 8-40.  Court proceedings
permitted   by   this   subsection  may  be  initiated  while
proceedings for the subsequent or prior  year  under  Section
16-70,  16-130, 8-35, or 8-40 are still pending, but judgment
shall not be entered until the proceedings under Section 8-35
or 8-40 have terminated.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)

    Section 10.  The State Mandates Act is amended by  adding
Section 8.21 as follows:

    (30 ILCS 805/8.21 new)
    Sec.  8.21.  Exempt  mandate.  Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is  required
for  the  implementation  of  any  mandate  created  by  this
amendatory Act of 1997.

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

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