Bill Text: IL SB1335 | 2011-2012 | 97th General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Provides that a board of review may enter into discussions with a taxpayer aimed at achieving a stipulated revised assessment upon the property. Contains provisions concerning notice provided to taxing districts. Contains provisions concerning objections by taxing districts to the proposed assessment, and requires that those objections be submitted to the board of review within 45 days after the district receives notice of the proposed assessment. Provides that, within 120 days after the Property Tax Appeal Board's receipt of the stipulation or assessment agreement, the Property Tax Appeal Board shall issue a decision in accordance with the stipulation or assessment agreement, unless it finds that the Property Tax Appeal Board lacks jurisdiction over the appeal or that the stipulation or assessment agreement is against the manifest weight of the evidence. Contains provisions concerning notice to taxing districts. Provides that discussions of a proposed settlement may not be used as evidence in any hearing with respect to that assessment year and that property. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 6-1)

Status: (Passed) 2011-12-16 - Public Act . . . . . . . . . 97-0637 [SB1335 Detail]

Download: Illinois-2011-SB1335-Amended.html

Rep. Greg Harris

Filed: 10/19/2011

09700SB1335ham001LRB097 09800 HLH 58396 a
1
AMENDMENT TO SENATE BILL 1335
2 AMENDMENT NO. ______. Amend Senate Bill 1335 by replacing
3everything after the enacting clause with the following:
4 "Section 5. The Property Tax Code is amended by changing
5Section 21-150 as follows:
6 (35 ILCS 200/21-150)
7 Sec. 21-150. Time of applying for judgment. Except as
8otherwise provided in this Section or by ordinance or
9resolution enacted under subsection (c) of Section 21-40, in
10any county with fewer than 3,000,000 inhabitants, all
11applications for judgment and order of sale for taxes and
12special assessments on delinquent properties shall be made
13within 90 days after the second installment due date. In Cook
14County, all applications for judgment and order of sale for
15taxes and special assessments on delinquent properties shall be
16made (i) by July 1, 2011 for tax year 2009 and (ii) by October 1

09700SB1335ham001- 2 -LRB097 09800 HLH 58396 a
1of the calendar year following the second installment due date
2within 90 days after the second installment due date for tax
3year 2010 and each tax year thereafter. In those counties which
4have adopted an ordinance under Section 21-40, the application
5for judgment and order of sale for delinquent taxes shall be
6made in December. In the 10 years next following the completion
7of a general reassessment of property in any county with
83,000,000 or more inhabitants, made under an order of the
9Department, applications for judgment and order of sale shall
10be made as soon as may be and on the day specified in the
11advertisement required by Section 21-110 and 21-115. If for any
12cause the court is not held on the day specified, the cause
13shall stand continued, and it shall be unnecessary to
14re-advertise the list or notice.
15 Within 30 days after the day specified for the application
16for judgment the court shall hear and determine the matter. If
17judgment is rendered, the sale shall begin on the date within 5
18business days specified in the notice as provided in Section
1921-115. If the collector is prevented from advertising and
20obtaining judgment within the time periods specified by this
21Section 90 days after the second installment due date, the
22collector may obtain judgment at any time thereafter; but if
23the failure arises by the county collector's not complying with
24any of the requirements of this Code, he or she shall be held
25on his or her official bond for the full amount of all taxes
26and special assessments charged against him or her. In Cook

09700SB1335ham001- 3 -LRB097 09800 HLH 58396 a
1County, if the collector is prevented from advertising and
2obtaining judgment by July 1, 2011 for tax year 2009, or within
390 days after the second installment due date for tax year 2010
4and each tax year thereafter, the collector may obtain judgment
5at any time thereafter, but if the failure arises by the county
6collector's not complying with any of the requirements of this
7Code, then the county collector shall be held on his or her
8official bond for the full amount of all taxes and special
9assessments charged against him or her. Any failure on the part
10of the county collector shall not be allowed as a valid
11objection to the collection of any tax or assessment, or to
12entry of a judgment against any delinquent properties included
13in the application of the county collector.
14(Source: P.A. 96-1329, eff. 7-27-10; 96-1512, eff. 1-27-11.)
15 Section 99. Effective date. This Act takes effect upon
16becoming law.".
feedback