Bill Text: IL SB1736 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Department of Revenue Law of the Civil Administrative Code of Illinois, the Property Tax Code, and the Illinois Independent Tax Tribunal Act of 2012. Provides that, if the Department, a board of review, the Property Tax Appeal Board, or the Independent Tax Tribunal fails to reach a decision within 6 months after receiving the taxpayer's timely filed complaint, then the State automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered. Provides that the judgment shall be final and unappealable.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2015-01-13 - Session Sine Die [SB1736 Detail]

Download: Illinois-2013-SB1736-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 SB1736 Introduced 2/15/2013, by Sen. Chapin Rose SYNOPSIS AS INTRODUCED:
20 ILCS 2505/2505-755 new
35 ILCS 200/16-17 new
35 ILCS 1010/1-105 new
Amends the Department of Revenue Law of the Civil Administrative Code of Illinois, the Property Tax Code, and the Illinois Independent Tax Tribunal Act of 2012. Provides that, if the Department, a board of review, the Property Tax Appeal Board, or the Independent Tax Tribunal fails to reach a decision within 6 months after receiving the taxpayer's timely filed complaint, then the State automatically defaults under the complaint, and judgment in favor of the taxpayer shall be entered. Provides that the judgment shall be final and unappealable.
LRB098 10364 HLH 40551 b
FISCAL NOTE ACT MAY APPLY HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
A BILL FOR
SB1736 LRB098 10364 HLH 40551 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by adding Section
2505-755 as follows:
(20 ILCS 2505/2505-755 new)
Sec. 2505-755. Department's failure to reach a decision. If
the Department fails to reach a decision within 6 months after
receiving a taxpayer's timely filed complaint, then the
Department automatically defaults under the complaint, and
judgment in favor of the taxpayer shall be entered. A judgment
under this Section in favor of the taxpayer shall be final and
unappealable.
Section 10. The Property Tax Code is amended by adding
Section 16-17 as follows:
(35 ILCS 200/16-17 new)
Sec. 16-17. Board of review, Property Tax Appeal Board;
failure to reach a decision. If a board of review or the
Property Tax Appeal Board fails to reach a decision within 6
months after receiving the taxpayer's timely filed complaint,

SB1736 - 2 - LRB098 10364 HLH 40551 b
then the State automatically defaults under the complaint, and
judgment in favor of the taxpayer shall be entered. A judgment
under this Section in favor of the taxpayer shall be final and
unappealable.
Section 15. The Illinois Independent Tax Tribunal Act of
2012 is amended by adding Section 1-105 as follows:
(35 ILCS 1010/1-105 new)
Sec. 1-105. Failure to reach a decision. Notwithstanding
the provisions of Section 1-70 of this Act, if the Tax Tribunal
fails to reach a decision within 6 months after receiving the
taxpayer's timely filed complaint, then the State
automatically defaults under the complaint, and judgment in
favor of the taxpayer shall be entered. A judgment under this
Section in favor of the taxpayer shall be final and
unappealable.