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| Public Act 097-1054
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| SB3386 Enrolled | LRB097 19770 HLH 65036 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Sections 12-50, 16-115, and 16-125 and by adding Sections 1-46, |
1-47, 1-48, and 1-136 as follows:
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(35 ILCS 200/1-46 new) |
Sec. 1-46. Electronic. Includes electrical, digital, |
magnetic, optical, electromagnetic, or any other form of |
technology that has capabilities similar to these |
technologies.
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(35 ILCS 200/1-47 new) |
Sec. 1-47. Electronic record. A record generated, |
communicated, received, or stored by electronic means for use |
in an information system or for transmission from one |
information system to another.
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(35 ILCS 200/1-48 new) |
Sec. 1-48. Electronic signature. A signature in electronic |
form attached to, or logically associated with, an electronic |
record.
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(35 ILCS 200/1-136 new) |
Sec. 1-136. Signed or signature. Includes any symbol |
executed or adopted, or any security procedure employed or |
adopted, using electronic means or otherwise, by or on behalf |
of a person with the intent to authenticate a record.
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(35 ILCS 200/12-50)
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Sec. 12-50.
Mailed notice to taxpayer after change by board |
of review or
board of appeals. In counties with less than |
3,000,000 inhabitants, if If
final board of review or board of |
appeals
action regarding any
property, including equalization
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under Section 16-60 or Section 16-65, results in an increased |
or decreased
assessment, the board shall mail a notice to the |
taxpayer, at his
or her address as it appears in the assessment |
records, whose property is
affected by such action, at his or |
her address as it appears on the complaint, unless the taxpayer |
has been represented in the appeal by an attorney, in which |
case the notice shall be mailed to the attorney, and in the |
case of a complaint filed with a board of
review under Section
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16-25 or 16-115, the board shall mail a notice to the taxing |
body filing the complaint. In counties with 3,000,000 or more |
inhabitants, the board shall provide notice by mail, or by |
means of electronic record, to the taxpayer whose property is |
affected by such action, at his or her address or e-mail |
address as it appears in the assessment records or a complaint |
filed with the board, unless the taxpayer has been represented |
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in the appeal by an attorney, in which case the notice shall be |
mailed or e-mailed to the attorney, and, in the case of a |
complaint filed with a board of review under Section 16-125 or |
16-115, the board shall provide notice to the taxing body |
filing the complaint. A copy shall be
given to the
assessor or |
chief county assessment officer
if his or her assessment was |
reversed
or
modified by the board. Written notice shall also be |
given to any
taxpayer who filed a complaint in writing with the |
board and whose
assessment was not changed. The notice shall |
set forth the assessed value
prior to board action; the |
assessed value after final board action but prior to
any |
equalization; and the assessed value as
equalized by the board, |
if the board equalizes.
This
notice shall state that the value |
as certified to the county clerk by the
board will be the |
locally assessed value of the
property for that year and each |
succeeding year, unless revised in a
succeeding year in the |
manner provided in this Code. The written notice
shall also set |
forth specifically the facts upon which the board's decision
is |
based. In counties with less than 3,000,000 inhabitants, the |
notice shall also contain the
following statement: "You may |
appeal this
decision to the Property Tax Appeal Board by filing |
a petition for
review with the Property Tax Appeal Board within |
30 days after this
notice is mailed to you or your agent, or is |
personally served upon you
or your agent".
In counties with |
3,000,000 or more inhabitants, the notice shall also contain
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the following statement: "You may appeal this decision to the |
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Property Tax
Appeal Board by filing a petition for review with |
the Property Tax Appeal Board
within 30 days after the date of |
this notice or within 30 days after the date
that the Board of |
Review transmits to the county assessor
pursuant to Section |
16-125 its final action on the
township in which your property |
is located, whichever is later". The Board
shall
publish its |
transmittal date of final action on each
township in at least |
one newspaper of general circulation in the county.
The changes |
made by this amendatory Act of the 91st General Assembly apply |
to
the 1999 assessment year and thereafter.
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(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)
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(35 ILCS 200/16-115)
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Sec. 16-115. Filing complaints. In counties with 3,000,000 |
or more
inhabitants, complaints that any property is |
overassessed or underassessed or
is exempt may be made by any |
taxpayer. Complaints that any property is
overassessed or |
underassessed or is exempt may be made by a taxing district
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that has an interest in the assessment to
a board of review. |
All complaints
shall be in writing,
identify and describe the |
particular property, otherwise comply with the rules
in force, |
be either signed by the complaining party or his or her |
attorney or, if filed electronically, signed with the |
electronic signature of the complaining party or his or her |
attorney, and be
filed with the board of appeals
(until the |
first Monday in December 1998 and the board of review
beginning |
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the first Monday in December 1998 and thereafter)
in at least |
duplicate. The board
shall forward one copy of each complaint |
to the county assessor.
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Complaints by taxpayers and taxing districts and |
certificates of
correction by the county assessor
as provided |
in this Code shall be filed with the board according to
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townships on or before the dates specified in the notices given |
in Section
16-110.
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(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. |
8-14-96.)
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(35 ILCS 200/16-125)
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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
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beginning
the first Monday in December 1998 and thereafter)
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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.
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A hearing upon any complaint shall not be held until the |
taxpayer affected
and the county assessor have each been |
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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
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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 for correction |
therefor shall be made in open session and
entered in the |
records of the board. When an assessment is ordered corrected,
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the board shall transmit a computer printout of the results, or
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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
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reduction in any assessment.
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The board may destroy or otherwise dispose of complaints |
and
records pertaining thereto after the lapse of 5 years from |
the date
of
filing.
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(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; |
92-133, eff. 7-24-01.)
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