HB1109 EngrossedLRB103 00054 HLH 45114 b



1 AN ACT concerning revenue.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 5. The Property Tax Code is amended by changing 
5Section 14-15 as follows:




6 (35 ILCS 200/14-15)



7 Sec. 14-15. Certificate of error; counties of 3,000,000 or 
8more. 

9 (a) In counties with 3,000,000 or more inhabitants, if, 
10after the
assessment is certified pursuant to Section 16-150, 
11but subject to the
limitations of subsection (c) of this 
12Section,
the county assessor discovers an error or mistake in 
13the assessment after the
assessment is certified pursuant to 
14Section 16-150, the
assessor shall execute a certificate 
15setting forth the nature and cause of the
error, unless any 
16time limitation applying to that certificate of error has 
17expired. The certificate when endorsed by the county assessor, 
18or when endorsed
by the county assessor and board of appeals 
19(until the first Monday in December
1998 and the board of 
20review beginning the first Monday in December 1998 and

21thereafter) where the certificate is executed for any 
22assessment which was the
subject of a complaint filed in the 
23board of appeals (until the first Monday in
December 1998 and 
 
 
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1the board of review beginning the first Monday in December

21998 and thereafter) for the tax year for which the 
3certificate is issued,
may, either be certified according
to 
4the procedure authorized by this Section or
be presented and 
5received in evidence in any court of competent
jurisdiction, 
6provided that the certificate is endorsed by the county 
7assessor or, if the certificate is executed for an assessment 
8that was the
subject of a complaint filed in the board of 
9review for the tax year for which the certificate is issued, 
10endorsed by the county assessor and the board of review.

11Certification is authorized, at the discretion of the county 
12assessor, for:
(1) certificates of error allowing homestead 
13exemptions under Article 15; (2) certificates of error on

14residential property
of 6 units or less; (3) certificates of 
15error allowing exemption of the
property pursuant to Section 
1614-25; and (4) other certificates of error
reducing assessed 
17value by less than $100,000. Any certificate of error not

18certified shall be presented to the court.
The county assessor 
19shall develop reasonable procedures for the filing and

20processing of certificates of error. Prior to the 
21certification or
presentation to the court, the county 
22assessor or his or her designee shall
execute and include in 
23the certificate of error a statement attesting that all

24procedural requirements pertaining to the issuance of the 
25certificate of error
have been met and that in fact an error 
26exists.
When so
introduced in evidence such certificate shall 
 
 
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1become a part of the court
records, and shall not be removed 
2from the files except upon the order of the
court.

3 Certificates of error that will be presented to the court 
4shall be filed as
an
objection in the application for judgment 
5and order of sale for the year in
relation to which the 
6certificate is made
or as an amendment to the objection
under 
7subsection (b).
Certificates of error that are to be
certified 
8according to the procedure authorized by this Section need not 
9be
presented to the court as an objection or an amendment under 
10subsection
(b). The State's Attorney of the county
in which 
11the property is situated shall mail a copy of any final 
12judgment
entered by the court regarding any certificate of 
13error to the
taxpayer of record for
the year in question.

14 Any unpaid taxes after the entry of the final judgment by 
15the court or
certification on
certificates issued under this 
16Section may be included in a special tax sale,
provided that an 
17advertisement is published and a notice is mailed to the

18person in whose name the taxes were last assessed, in a form 
19and manner
substantially similar to the advertisement and 
20notice required under Sections
21-110 and 21-135. The 
21advertisement and sale shall be subject to all
provisions of 
22law regulating the annual advertisement and sale of delinquent

23property, to the extent that those provisions may be made 
24applicable.

25 A certificate of error certified under this Section shall 
26be given effect by the county treasurer, who shall mark the tax

 
 
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1books and, upon receipt of one of the following certificates 
2from the county assessor
or the county assessor and the board 
3of
review
where the board of review is
required to endorse the 
4certificate of error,
shall issue refunds to the taxpayer 
5accordingly:



6
"CERTIFICATION



7 I, .................., county assessor, hereby certify 
8 that the Certificates
of Error set out on the attached 
9 list have been duly issued to correct an
error or mistake 
10 in the assessment."



11
"CERTIFICATION



12 I, .................., county assessor, and we,

13 ........................................................,

14 members of the board of review,
hereby certify that the 
15 Certificates
of Error set out on the attached list have 
16 been duly issued to correct an
error or mistake in the 
17 assessment and that any certificates of error required
to

18 be endorsed by the
board of review
have been so endorsed."



19 The county treasurer has the power to mark the tax books to 
20reflect
the issuance of certificates of error
certified 
21according to
the procedure authorized in this Section for 
22certificates of error issued under
Section 14-25 or 
23certificates of error
issued to and including 3
years after 
 
 
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1the date on which the annual judgment and order of sale for 
2that
tax year was first entered. The county
treasurer has the 
3power to issue refunds to the taxpayer as set forth
above until 
4all refunds authorized by this Section have been completed.

5 To the extent that the certificate of error obviates the 
6liability for
nonpayment of taxes, certification of a 
7certificate of error according to the
procedure authorized in 
8this Section shall operate to vacate any judgment or

9forfeiture as to that year's taxes, and the warrant books and 
10judgment books
shall be marked to reflect that the judgment or 
11forfeiture has been vacated.

12 (b) Nothing in subsection (a) of this Section shall be 
13construed to
prohibit the execution, endorsement, issuance, 
14and adjudication of a
certificate of error if (i) the annual 
15judgment and order of sale for the tax
year in question is 
16reopened for further proceedings upon consent of the county

17collector and county assessor, represented by the State's 
18Attorney, and (ii) a
new final judgment is subsequently 
19entered pursuant to the certificate. This
subsection (b) shall 
20be construed as declarative of existing law and not as a
new 
21enactment.

22 (c) No certificate of error, other than a certificate to 
23establish an
exemption under Section 14-25, shall be executed 
24for any tax year more than 3
years after the date on which the 
25annual judgment and order of sale for that
tax year was first 
26entered, except that during calendar years 1999 and 2000 a

 
 
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1certificate of error may
be
executed
for any tax year, 
2provided that the error or mistake in the assessment was

3discovered no
more than 3 years after the date on which the 
4annual judgment and order of sale
for that
tax year was first 
5entered.

6 (d) The time limitation of subsection (c) shall not apply 
7to a certificate
of error correcting an assessment to $1, 
8under Section 10-35, on a parcel that
a subdivision or planned 
9development has acquired by adverse possession, if,
during the 
10tax year for which the certificate is executed, the 
11subdivision, association, or
planned development used the 
12parcel as common area, as defined in Section
10-35, and if 
13application for the certificate of error is made prior to

14December 1, 1997.

15 (e) The changes made by this amendatory Act of the 91st 
16General
Assembly apply to certificates
of error issued before, 
17on, and after the effective date of this amendatory Act
of the 
1891st General Assembly.

19 (f) The changes made by this amendatory Act of the 103rd 
20General
Assembly apply to certificates of error issued on or 
21after the effective date of this amendatory Act of the 103rd 
22General Assembly for taxable years 2003 or thereafter. 
23(Source: P.A. 95-644, eff. 10-12-07.)