Bill Text: IL SB0160 | 2011-2012 | 97th General Assembly | Introduced

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Bill Title: Amends the Property Tax Code. In a Section concerning certificates of error in counties of less than 3,000,000, provides that no certificate of error, other than a certificate to establish tax exempt status, shall be executed for any tax year more than 3 years after the date on which the annual judgment and order of sale for that tax year was first entered. Removes a provision stating that certificates of error may be issued at any time before judgment or order of sale is entered in any proceeding to collect or to enjoin the collection of taxes based upon any assessment of any property. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2013-01-08 - Session Sine Die [SB0160 Detail]

Download: Illinois-2011-SB0160-Introduced.html

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97TH GENERAL ASSEMBLY State of Illinois 2011 and 2012 SB0160 Introduced 2/8/2011, by Sen. Tim Bivins SYNOPSIS AS INTRODUCED:
35 ILCS 200/14-20
Amends the Property Tax Code. In a Section concerning certificates of error in counties of less than 3,000,000, provides that no certificate of error, other than a certificate to establish tax exempt status, shall be executed for any tax year more than 3 years after the date on which the annual judgment and order of sale for that tax year was first entered. Removes a provision stating that certificates of error may be issued at any time before judgment or order of sale is entered in any proceeding to collect or to enjoin the collection of taxes based upon any assessment of any property. Effective immediately.
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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 14-20 as follows:
(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than
3,000,000. In any county with less than 3,000,000 inhabitants,
if, at any time before judgment or order of sale is entered in
any proceeding to collect or to enjoin the collection of taxes
based upon any assessment of any property, the chief county
assessment officer discovers an error or mistake in the
assessment (other than errors of judgment as to the valuation
of the property), he or she shall issue to the person
erroneously assessed a certificate setting forth the nature of
the error and the cause or causes of the error. In any county
with less than 3,000,000 inhabitants, if an owner fails to file
an application for any homestead exemption provided under
Article 15 during the previous assessment year and qualifies
for the exemption, the Chief County Assessment Officer pursuant
to this Section, or the Board of Review pursuant to Section
16-75, shall issue a certificate of error setting forth the
correct taxable valuation of the property. The certificate,

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when properly endorsed by the majority of the board of review,
showing their concurrence, and not otherwise, may be used in
evidence in any court of competent jurisdiction, and when so
introduced in evidence, shall become a part of the court record
and shall not be removed from the files except on an order of
the court. No certificate of error, other than a certificate to
establish an exemption under Section 14-25, shall be executed
for any tax year more than 3 years after the date on which the
annual judgment and order of sale for that tax year was first
entered. The changes made by this amendatory Act of the 97th
General Assembly apply to certificates of error issued on or
after the effective date of this amendatory Act of the 97th
General Assembly.
(Source: P.A. 96-522, eff. 8-14-09.)
Section 99. Effective date. This Act takes effect upon
becoming law.