State of Illinois
Public Acts
92^nd General Assembly

Public Act 92-0133

HB0509 Enrolled                                LRB9202739SMdv

    AN ACT concerning taxation.

    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 16-125 as follows:

    (35 ILCS 200/16-125)
    Sec. 16-125.  Hearings.  In counties  with  3,000,000  or
more  inhabitants, complaints filed with the board of appeals
(until the first Monday in December 1998  and  the  board  of
review  beginning  the  first  Monday  in  December  1998 and
thereafter) shall be classified by townships. All  complaints
shall be docketed numerically, in the order in which they are
presented,  as  nearly  as  possible,  in  books  or computer
records kept for that purpose, which shall be open to  public
inspection.  The  complaints shall be considered by townships
until they have been heard and  passed  upon  by  the  board.
After  completing  final action on all matters in a township,
the board shall transmit such final  actions  to  the  county
assessor.
    A  hearing upon any complaint shall not be held until the
taxpayer affected and the  county  assessor  have  each  been
notified  and have been given an opportunity to be heard. All
hearings shall be open to the public and the board shall  sit
together  and  hear  the  representations  of  the interested
parties or their representatives.  An order for a  correction
of any assessment shall not be made unless both commissioners
of  the  board, or a majority of the members in the case of a
board of review, concur therein,  in  which  case,  an  order
therefor  shall  be  made  in open session and entered in the
records  of  the  board.   When  an  assessment  is   ordered
corrected,  the  board  shall transmit a computer printout of
the results, or make and sign a brief  written  statement  of
the  reason for the change and the manner in which the method
used by the assessor in making the assessment was  erroneous,
and  shall  deliver  a  copy  of  the statement to the county
assessor. Upon request the board shall hear any  taxpayer  in
opposition to a proposed reduction in any assessment.
    The  board may destroy or otherwise dispose of complaints
and records pertaining thereto after the lapse of 5 10  years
from the date of filing.
(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.
    Passed in the General Assembly May 09, 2001.
    Approved July 24, 2001.