96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2549


 
Introduced 2/20/2009, by Rep. Linda Chapa LaVia
 
SYNOPSIS AS INTRODUCED:









   



35 ILCS 200/9-80





35 ILCS 200/9-230









 Amends the Property Tax Code. In counties of less than 3,000,000, provides that the chief county assessment officer need not notify the township assessor concerning views of property if the township assessor fails to timely return the assessment books or workbooks. In counties of less than 600,000, provides that the township assessor must return assessment books or workbooks before June 15 (instead of April 15). Effective immediately.
















LRB096 09400 RCE 19557 b

















 


 


A BILL FOR









 











HB2549

LRB096 09400 RCE 19557 b






1
 AN ACT concerning revenue.


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

3
represented in the General Assembly:



4
 Section 5. The Property Tax Code is amended by changing 
5
Sections 9-80 and 9-230 as follows:




6
 (35 ILCS 200/9-80)



7
 Sec. 9-80. Authority to revise assessments; Counties of 
8
less than 3,000,000. The chief county assessment officer in 
9
counties with less than 3,000,000
inhabitants shall have the 
10
same authority as the township or multi-township
assessor to 
11
assess and to make changes or alterations in the assessment of

12
property, and shall assess and make such changes or alterations 
13
in the
assessment of property as though originally made. 
14
Changes by the chief county
assessment officer in valuations 
15
shall be noted in a column provided, and no
change shall be 
16
made in the original assessor's figures.

17
 When the chief county assessment officer or his or her 
18
deputy views property
for the purposes of assessing the 
19
property or determining whether a change or
alteration in the 
20
assessment of the property is required, he or she shall give

21
notice to the township assessor by U.S. Mail at least 5 days 
22
but not more than
30 days prior to the viewing, so that the 
23
assessor may arrange to be present at
the viewing, except if 
 


 






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LRB096 09400 RCE 19557 b





1
the township or multi-township assessor fails to timely return 
2
the assessment books or workbooks as required by Section 9-230. 
3
He or she shall also give notice to owners of the properties by

4
means of notices in a paper of general circulation in the 
5
township. The
notices shall state the chief county assessment 
6
officer's intention to view the
property but need not specify 
7
the date and time of the viewing. When the chief
county 
8
assessment officer or his or her deputy is present at the 
9
property to be
viewed, immediately prior to the viewing, he or 
10
she shall make a reasonable
effort to ascertain if the owner or 
11
his or her representative, or the assessor,
are on the premises 
12
and to inform them of his or her intention to view the

13
property. Failure to provide notice to the township assessor 
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and owner shall
not of and by itself invalidate any change in 
15
an assessment. A viewing under
this Section and Section 9-155 
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means actual viewing of the visible property in
its entirety 
17
from, on or at the site of the property.

18
 All changes and alterations in the assessment of property 
19
shall be subject to
revision by the board of review in the same 
20
manner that original assessments
are reviewed.

21
(Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)


22
 (35 ILCS 200/9-230)

23
 Sec. 9-230. Return of township or multi-township 
24
assessment books. 
25
 (a) The
township or multi-township assessors in counties 
 


 






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1
with less than
600,000
inhabitants, based on the 2000 federal 
2
decennial census, shall, on or before June 15 April 15 of the 
3
assessment year, return
the assessment books or workbooks to 
4
the supervisor of
assessments.
The township or multi-township 
5
assessors in counties with 600,000 or more but
no more than 
6
700,000 inhabitants, based on the 2000 federal decennial 
7
census, shall, on or before October 15 of the assessment year, 
8
return the assessment books or
workbooks to the supervisor of 
9
assessments.
The township or multi-township assessors in 
10
counties with less than 3,000,000
inhabitants, but more than 
11
700,000
inhabitants, based on the 2000 federal decennial 
12
census, shall, on or
before November 15
of the assessment year, 
13
return the assessment books or workbooks to the
supervisor of 
14
assessments. If a township or
multi-township assessor in a 
15
county
with less than 3,000,000 inhabitants, but more than

16
600,000
inhabitants, based on the 2000 federal decennial 
17
census, does
not return the assessment books or work books 
18
within the required time, the
supervisor of assessments may 
19
take possession of the books and complete the
assessments 
20
pursuant to law. Each of the books shall be verified by 
21
affidavit
by the assessor substantially as follows:


22
State of Illinois)

23
 )ss.

24
County of .......)


25

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 I do solemnly swear that the book or books .... in number, 
 


 






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1
to which this
affidavit is attached, contains a complete list 
2
of all of the property in the
township or multi-township or 
3
assessment district herein described subject to
taxation for 
4
the year .... so far as I have been able to ascertain, and that

5
the assessed value set down in the proper column opposite the 
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descriptions of
property is a just and equal assessment of the 
7
property according to law.


8
 Dated ...............


9
 (b) If the supervisor of assessments determines that the 
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township or
multi-township assessor has not completed the 
11
assessments as required by law
before returning the assessment 
12
books under this Section, the county board may
submit a bill to 
13
the township board of trustees for the reasonable costs

14
incurred by the supervisor of assessments in completing the 
15
assessments.
The moneys collected under this subsection may be 
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used by the supervisor of assessments only for the purpose of 
17
recouping costs incurred in completing the assessments.


18
(Source: P.A. 93-761, eff. 1-1-05; 94-417, eff. 8-2-05.)



19
 Section 99. Effective date. This Act takes effect upon 
20
becoming law.