Bill Text: IL HB3182 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides as follows: If the right to a refund arose on or after January 1, 1990, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 20 years after the date the right to a refund arose. Provides that each county collector must maintain payment image records for a minimum of 20 years after the date of payment.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2014-12-03 - Session Sine Die [HB3182 Detail]

Download: Illinois-2013-HB3182-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB3182 Introduced , by Rep. Robert Rita SYNOPSIS AS INTRODUCED:
35 ILCS 200/20-175
Amends the Property Tax Code. In a Section concerning refunds for erroneous assessments or overpayments, provides as follows: If the right to a refund arose on or after January 1, 1990, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 20 years after the date the right to a refund arose. Provides that each county collector must maintain payment image records for a minimum of 20 years after the date of payment.
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FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
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 20-175 as follows:
(35 ILCS 200/20-175)
Sec. 20-175. Refund for erroneous assessments or
overpayments. If any property is twice assessed for the same
year, or assessed before it becomes taxable, and the
erroneously assessed taxes have been paid either at sale or
otherwise, or have been overpaid by the same claimant or by
different claimants, the County Collector, upon being
satisfied of the facts in the case, shall refund the taxes to
the proper claimant. When the County Collector is unable to
determine the proper claimant, the circuit court, on petition
of the person paying the taxes, or his or her agent, and being
satisfied of the facts in the case, shall direct the county
collector to refund the taxes and deduct the amount thereof,
pro rata, from the moneys due to taxing bodies which received
the taxes erroneously paid, or their legal successors.
Pleadings in connection with the petition provided for in this
Section shall conform to that prescribed in the Civil Practice
Law. Appeals may be taken from the judgment of the circuit

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court, either by the county collector or by the petitioner, as
in other civil cases. If the right to a refund arose before
January 1, 1990, a A claim for refund shall not be allowed
unless a petition is filed within 5 years from the date the
right to a refund arose. If the right to a refund arose on or
after January 1, 1990, a claim for refund shall not be allowed
unless a petition is filed with the circuit court or a claim is
made to the county collector within 20 years after the date the
right to a refund arose. If a certificate of error results in
the allowance of a homestead exemption not previously allowed,
the county collector shall pay the taxpayer interest on the
amount of taxes paid that are attributable to the amount of the
additional allowance, at the rate of 6% per year. To cover the
cost of interest, the county collector shall proportionately
reduce the distribution of taxes collected for each taxing
district in which the property is situated. Each county
collector must maintain payment image records for a minimum of
20 years after the date of payment.
(Source: P.A. 83-121; 85-468; 88-455.)