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| Public Act 103-0662 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Section 14-15 as follows:
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(35 ILCS 200/14-15)
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Sec. 14-15. Certificate of error; counties of 3,000,000 or | ||||
more.
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(a) In counties with 3,000,000 or more inhabitants, if, | ||||
after the
assessment is certified pursuant to Section 16-150, | ||||
but subject to the
limitations of subsection (c) of this | ||||
Section,
the county assessor discovers an error or mistake in | ||||
the assessment after the
assessment is certified pursuant to | ||||
Section 16-150, the
assessor shall execute a certificate | ||||
setting forth the nature and cause of the
error, unless any | ||||
time limitation applying to that certificate of error has | ||||
expired. The certificate when endorsed by the county assessor, | ||||
or when endorsed
by the county assessor and board of appeals | ||||
(until the first Monday in December
1998 and the board of | ||||
review beginning the first Monday in December 1998 and
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thereafter) where the certificate is executed for any | ||||
assessment which was the
subject of a complaint filed in the | ||||
board of appeals (until the first Monday in
December 1998 and | ||||
the board of review beginning the first Monday in December
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1998 and thereafter) for the tax year for which the | ||
certificate is issued,
may, either be certified according
to | ||
the procedure authorized by this Section or
be presented and | ||
received in evidence in any court of competent
jurisdiction, | ||
provided that the certificate is endorsed by the county | ||
assessor or, if the certificate is executed for an assessment | ||
that was the
subject of a complaint filed in the board of | ||
review for the tax year for which the certificate is issued, | ||
endorsed by the county assessor and the board of review.
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Certification is authorized, at the discretion of the county | ||
assessor, for:
(1) certificates of error allowing homestead | ||
exemptions under Article 15; (2) certificates of error on
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residential property
of 6 units or less; (3) certificates of | ||
error allowing exemption of the
property pursuant to Section | ||
14-25; and (4) other certificates of error
reducing assessed | ||
value by less than $100,000. Any certificate of error not
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certified shall be presented to the court.
The county assessor | ||
shall develop reasonable procedures for the filing and
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processing of certificates of error. Prior to the | ||
certification or
presentation to the court, the county | ||
assessor or his or her designee shall
execute and include in | ||
the certificate of error a statement attesting that all
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procedural requirements pertaining to the issuance of the | ||
certificate of error
have been met and that in fact an error | ||
exists.
When so
introduced in evidence such certificate shall | ||
become a part of the court
records, and shall not be removed | ||
from the files except upon the order of the
court.
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Certificates of error that will be presented to the court | ||
shall be filed as
an
objection in the application for judgment | ||
and order of sale for the year in
relation to which the | ||
certificate is made
or as an amendment to the objection
under | ||
subsection (b).
Certificates of error that are to be
certified | ||
according to the procedure authorized by this Section need not | ||
be
presented to the court as an objection or an amendment under | ||
subsection
(b). The State's Attorney of the county
in which | ||
the property is situated shall mail a copy of any final | ||
judgment
entered by the court regarding any certificate of | ||
error to the
taxpayer of record for
the year in question.
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Any unpaid taxes after the entry of the final judgment by | ||
the court or
certification on
certificates issued under this | ||
Section may be included in a special tax sale,
provided that an | ||
advertisement is published and a notice is mailed to the
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person in whose name the taxes were last assessed, in a form | ||
and manner
substantially similar to the advertisement and | ||
notice required under Sections
21-110 and 21-135. The | ||
advertisement and sale shall be subject to all
provisions of | ||
law regulating the annual advertisement and sale of delinquent
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property, to the extent that those provisions may be made | ||
applicable.
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A certificate of error certified under this Section shall | ||
be given effect by the county treasurer, who shall mark the tax
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books and, upon receipt of one of the following certificates | ||
from the county assessor
or the county assessor and the board | ||
of
review
where the board of review is
required to endorse the | ||
certificate of error,
shall issue refunds to the taxpayer | ||
accordingly:
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"CERTIFICATION
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I, .................., county assessor, hereby certify | ||
that the Certificates
of Error set out on the attached | ||
list have been duly issued to correct an
error or mistake | ||
in the assessment."
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"CERTIFICATION
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I, .................., county assessor, and we,
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........................................................,
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members of the board of review,
hereby certify that the | ||
Certificates
of Error set out on the attached list have | ||
been duly issued to correct an
error or mistake in the | ||
assessment and that any certificates of error required
to
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be endorsed by the
board of review
have been so endorsed."
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The county treasurer has the power to mark the tax books to | ||
reflect
the issuance of certificates of error
certified | ||
according to
the procedure authorized in this Section for | ||
certificates of error issued under
Section 14-25 or | ||
certificates of error
issued to and including 3
years after | ||
the date on which the annual judgment and order of sale for | ||
that
tax year was first entered. The county
treasurer has the | ||
power to issue refunds to the taxpayer as set forth
above until | ||
all refunds authorized by this Section have been completed.
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To the extent that the certificate of error obviates the | ||
liability for
nonpayment of taxes, certification of a | ||
certificate of error according to the
procedure authorized in | ||
this Section shall operate to vacate any judgment or
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forfeiture as to that year's taxes, and the warrant books and | ||
judgment books
shall be marked to reflect that the judgment or | ||
forfeiture has been vacated.
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(b) Nothing in subsection (a) of this Section shall be | ||
construed to
prohibit the execution, endorsement, issuance, | ||
and adjudication of a
certificate of error if (i) the annual | ||
judgment and order of sale for the tax
year in question is | ||
reopened for further proceedings upon consent of the county
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collector and county assessor, represented by the State's | ||
Attorney, and (ii) a
new final judgment is subsequently | ||
entered pursuant to the certificate. This
subsection (b) shall | ||
be construed as declarative of existing law and not as a
new | ||
enactment.
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(c) 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, except that during calendar years 1999 and 2000 a
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certificate of error may
be
executed
for any tax year, | ||
provided that the error or mistake in the assessment was
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discovered no
more than 3 years after the date on which the | ||
annual judgment and order of sale
for that
tax year was first | ||
entered.
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(d) The time limitation of subsection (c) shall not apply | ||
to a certificate
of error correcting an assessment to $1, | ||
under Section 10-35, on a parcel that
a subdivision or planned | ||
development has acquired by adverse possession, if,
during the | ||
tax year for which the certificate is executed, the | ||
subdivision, association, or
planned development used the | ||
parcel as common area, as defined in Section
10-35, and if | ||
application for the certificate of error is made prior to
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December 1, 1997.
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(e) The changes made by this amendatory Act of the 91st | ||
General
Assembly apply to certificates
of error issued before, | ||
on, and after the effective date of this amendatory Act
of the | ||
91st General Assembly.
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(f) The changes made by this amendatory Act of the 103rd | ||
General
Assembly apply to certificates of error issued on or | ||
after the effective date of this amendatory Act of the 103rd | ||
General Assembly for taxable years 2004 or thereafter. | ||
(Source: P.A. 95-644, eff. 10-12-07.)
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