Bill Text: IL HB3664 | 2009-2010 | 96th General Assembly | Enrolled
Bill Title: Amends the Property Tax Code. In counties of less than 3,000,000, provides that if an owner fails to file an application for any homestead exemption (instead of only the senior assessment freeze), a certificate of error may be issued. Effective immediately.
Spectrum: Moderate Partisan Bill (Democrat 7-1)
Status: (Passed) 2009-08-14 - Public Act . . . . . . . . . 96-0522 [HB3664 Detail]
Download: Illinois-2009-HB3664-Enrolled.html
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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 14-20 as follows:
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| 6 | (35 ILCS 200/14-20)
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| 7 | Sec. 14-20. Certificate of error; counties of less than | ||||||
| 8 | 3,000,000. In any
county with less than 3,000,000 inhabitants, | ||||||
| 9 | if, at any time before judgment or
order of sale is entered in | ||||||
| 10 | any proceeding to collect or to enjoin the
collection of taxes | ||||||
| 11 | based upon any assessment of any property, the chief county
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| 12 | assessment officer discovers an error or mistake in the | ||||||
| 13 | assessment (other than
errors of judgment as to the valuation | ||||||
| 14 | of the property), he or she shall issue
to the person | ||||||
| 15 | erroneously assessed a certificate setting forth the nature of
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| 16 | the error and the cause or causes of the error.
In any county | ||||||
| 17 | with less than 3,000,000 inhabitants, if an owner fails to
file
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| 18 | an application for any homestead exemption provided under | ||||||
| 19 | Article 15 the Senior Citizens Assessment Freeze Homestead | ||||||
| 20 | Exemption
provided in Section 15-172 during the previous | ||||||
| 21 | assessment year and qualifies
for the exemption, the Chief | ||||||
| 22 | County Assessment Officer pursuant to this
Section,
or the | ||||||
| 23 | Board of Review pursuant to Section 16-75, shall issue a
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| 1 | certificate of error setting forth the correct taxable | ||||||
| 2 | valuation of the
property.
The certificate, when properly
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| 3 | endorsed by the majority of the board of review, showing their | ||||||
| 4 | concurrence, and
not otherwise, may be used in evidence in any | ||||||
| 5 | court of competent jurisdiction,
and when so introduced in | ||||||
| 6 | evidence, shall become a part of the court record and
shall not | ||||||
| 7 | be removed from the files except on an order of the court.
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| 8 | (Source: P.A. 90-552, eff. 12-12-97; 91-377, eff. 7-30-99.)
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| 9 | Section 99. Effective date. This Act takes effect upon | ||||||
| 10 | becoming law.
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