98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB2806
 
Introduced , by Rep. JoAnn D. Osmond
 
SYNOPSIS AS INTRODUCED:



  
35 ILCS 200/23-10

 Amends the Property Tax Code. With respect to tax objection complaints, provides that the custodian of the funds for each taxing district that may be affected by the complaint or amended complaint has the right to representation by counsel of the taxing district's own choosing and is not required to accept representation by the State's Attorney. Requires the taxing district to notify the party filing the complaint and the State's Attorney if the district elects to use its own representation. Effective immediately.



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FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 


HB2806LRB098 10762 HLH 41167 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 23-10 as follows:




6 (35 ILCS 200/23-10)



7 Sec. 23-10. Tax objections and copies. Beginning with the 
82003
tax year, in
counties with 3,000,000 or more inhabitants, 
9the person paying the taxes due
as provided in Section 23-5 may 
10file
a tax
objection
complaint under Section 23-15 within 165 
11days after the first
penalty
date of the final installment of 
12taxes for the year in question.
Beginning with the 2003 tax 
13year, in counties with less than 3,000,000
inhabitants, the 
14person paying the taxes
due as provided in Section 23-5 may 
15file a tax objection complaint under
Section 23-15 within 75 
16days after the first penalty date of the final
installment of 
17taxes for the year in question.
However, in all counties in 
18cases in which the complaint is permitted to be
filed without

19payment under Section 23-5, it must be filed prior to the entry 
20of judgment
under Section 21-175. In addition, the time 
21specified for payment of the tax
provided in Section 23-5 shall 
22not be construed to delay or prevent the entry
of judgment 
23against, or the sale of, tax delinquent property if the taxes 
 
 
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1have
not been paid prior to the entry of judgment under Section 
221-175.
An objection to an assessment for any year shall not be

3allowed by the court, however, if an administrative remedy was 
4available by
complaint to the board of appeals or board of 
5review under Section 16-55 or
Section 16-115, unless that 
6remedy was exhausted prior to the filing of the tax
objection 
7complaint.

8 When any complaint is filed with the court in a
county
with 
9less than
3,000,000 inhabitants, the plaintiff shall
file 3 
10copies of
the complaint with the clerk of the circuit court. 
11Any
complaint
or amendment
thereto shall contain (i) on the 
12first page a listing of the taxing
districts
against which the 
13complaint is directed
and (ii) a summary of the
reasons
for the 
14tax
objections set
forth in the complaint with enough copies of 
15the summary to be distributed to
each of the
taxing districts 
16against which the complaint is directed.
Within 10 days after

17the complaint is
filed, the clerk of the circuit court shall 
18deliver one copy to the State's
Attorney and one copy to the 
19county clerk, taking their receipts therefor. The
county clerk 
20shall, within 30 days from the last day for the filing of

21complaints, notify the duly elected or appointed custodian
of 
22funds for each
taxing district that may be affected by the 
23complaint,
stating (i) that a complaint has been filed and (ii) 
24the
summary of the reasons for the tax objections set forth in 
25the complaint.
Any amendment to a
complaint,
except any 
26amendment
permitted to be made in open court during the course 
 
 
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1of a hearing on the
complaint, shall also be filed in 
2triplicate, with one copy
delivered to the
State's Attorney and 
3one copy delivered to the county clerk by the clerk of the

4circuit court. The State's Attorney shall within 10 days of 
5receiving his or
her copy of the amendment notify the duly 
6elected or appointed custodian of
funds for each taxing 
7district whose tax monies may be affected by the
amendment, 
8stating (i) that the amendment has been filed and (ii) the

9summary of the reasons for the tax objections set forth in the 
10amended
complaint.
The State's Attorney shall also notify the 
11custodian and the county
clerk in writing of the date, time and 
12place of any hearing before the court to
be held upon the 
13complaint or amended complaint not later than 4 days prior to

14the hearing. The notices provided in this Section shall
be by 
15letter addressed to the custodian or the county clerk and may 
16be
mailed by regular mail, postage prepaid, postmarked within 
17the required period,
but not less than 4 days before a hearing.

18 The duly elected or appointed custodian of the funds for 
19each taxing district that may be affected by the complaint or 
20amended complaint has the right to representation by counsel of 
21the taxing district's own choosing and is not required to 
22accept representation by the State's Attorney for the county in 
23which the action is brought. Any taxing district electing to 
24use its own representation shall provide notice to the party 
25filing the complaint and to the State's Attorney within 30 days 
26after the filing of the complaint or amendment. 
 
 
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1(Source: P.A. 93-378, eff. 7-24-03.)



2 Section 99. Effective date. This Act takes effect upon 
3becoming law.