Public Act 90-0788 of the 90th General Assembly

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Public Act 90-0788

SB1568 Enrolled                                LRB9009723KDmg

    AN ACT  to  amend  the  Property  Tax  Code  by  changing
Sections 9-55 and 10-20.

    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
Sections 9-55 and 10-20 as follows:

    (35 ILCS 200/9-55)
    Sec.  9-55.   Survey by owner. When a property is divided
into  parcels  so  that  it  cannot  be   described   without
describing  it  by  metes  and  bounds, it is the duty of the
owner to have the land surveyed and platted  into  lots.  The
platting shall be in accord with the Plat Act. The plat shall
be  certified  and  recorded.   Any  unit of local government
responsible for issuing  building  permits  may  require,  by
ordinance, that the plat be certified and recorded before the
building  permit  is issued, unless a subdivision plat is not
required under subsection (b) of Section 1 of the  Plat  Act.
The  description  of  property, in accordance with the number
and description in the plat, shall be a valid description  of
the  property  described.  However, no plat of a subdivision,
vacation or dedication of a tract of land shall  be  approved
by  a  city,  incorporated town or village officer, nor shall
any recorder record a  plat,  unless  a  statement  from  the
county clerk is endorsed thereon showing that he or she finds
no  delinquent  general  taxes, unpaid current general taxes,
delinquent special  assessments  or  unpaid  current  special
assessments  against the tract of land. No officer of a city,
village or incorporated town shall  approve  the  plat  of  a
subdivision   of   a   tract   of  land  until  all  deferred
installments of outstanding unpaid  special  assessments  are
either  certified  as  paid  by  the  proper  collector, or a
division  thereof  is  made  in  accord  with  the   proposed
subdivision and duly approved by the court that confirmed the
special assessment.
(Source: P.A. 83-358; 88-455.)

    (35 ILCS 200/10-20)
    Sec.  10-20.   Repairs  and  maintenance  of  residential
property.  Maintenance  and  repairs  to residential property
owned and used exclusively for a  residential  purpose  shall
not  increase  the  assessed  valuation  of the property. For
purposes of this Section, work shall  be  deemed  repair  and
maintenance  when it (1) does not increase the square footage
of improvements and does not materially  alter  the  existing
character  and  condition  of the structure but is limited to
work  performed  to  prolong  the  life   of   the   existing
improvements  or  to keep the existing improvements in a well
maintained condition; and  (2)  employs  materials,  such  as
those  used for roofing or siding, whose value is not greater
than the replacement value of the materials  being  replaced.
Maintenance  and  repairs,  as  those  terms are used in this
Section, to property that enhance the  overall  exterior  and
interior  appearance  and quality of a residence by restoring
it from a state of disrepair to a standard state of repair do
not "materially alter the existing character  and  condition"
of the residence.
(Source: P.A. 80-1289; 80-1364; 88-455.)

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

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