Public Act 097-1054
 
SB3386 EnrolledLRB097 19770 HLH 65036 b


  
    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 
Sections 12-50, 16-115, and 16-125 and  by adding Sections 1-46, 
1-47, 1-48, and 1-136 as follows:
 
    (35 ILCS 200/1-46 new)
    Sec. 1-46. Electronic. Includes electrical, digital, 
magnetic, optical, electromagnetic, or any other form of 
technology that has capabilities similar to these 
technologies.
 
    (35 ILCS 200/1-47 new)
    Sec. 1-47. Electronic record. A record generated, 
communicated, received, or stored by electronic means for use 
in an information system or for transmission from one 
information system to another.
 
    (35 ILCS 200/1-48 new)
    Sec. 1-48. Electronic signature. A signature in electronic 
form attached to, or logically associated with, an electronic 
record. 
 
    (35 ILCS 200/1-136 new)
    Sec. 1-136. Signed or signature. Includes any symbol 
executed or adopted, or any security procedure employed or 
adopted, using electronic means or otherwise, by or on behalf 
of a person with  the intent to authenticate a record.
 



    (35 ILCS 200/12-50)



    Sec. 12-50. 
Mailed notice to taxpayer after change by board 
of review or
board of appeals.  In counties with less than 
3,000,000 inhabitants, if If
final board of review or board of 
appeals
action regarding any
property, including equalization

under Section 16-60 or Section 16-65, results in an increased 
or decreased
assessment, the board shall mail a notice to the 
taxpayer, at his
or her address as it appears in the assessment 
records, whose property is
affected by such action, at his or 
her address as it appears on the complaint, unless the taxpayer 
has been represented in the appeal by an attorney, in which 
case the notice shall be mailed to the attorney, and in the 
case of a complaint filed with a board of
review under Section

16-25 or 16-115, the board shall mail a notice to the taxing 
body filing the complaint.  In counties with 3,000,000 or more 
inhabitants, the board shall provide notice by mail, or by 
means of electronic record, to the taxpayer whose property is 
affected by such action, at his or her address or e-mail 
address as it appears in the assessment records or a complaint 
filed with the board, unless the taxpayer has been represented 
in the appeal by an attorney, in which case the notice shall be 
mailed or e-mailed to the attorney, and, in the case of a 
complaint filed with a board of review under Section 16-125 or 
16-115, the board shall provide notice to the taxing body 
filing the complaint. A copy shall be
given to the
assessor or 
chief county assessment officer
if his or her assessment was 
reversed
or
modified by the board.  Written notice shall also be 
given to any
taxpayer who filed a complaint in writing with the 
board and whose
assessment was not changed. The notice shall 
set forth the assessed value
prior to board action; the 
assessed value after final board action but prior to
any 
equalization; and the assessed value as
equalized by the board, 
if the board equalizes.
This
notice shall state that the value 
as certified to the county clerk by the
board will be the 
locally assessed value of the
property for that year and each 
succeeding year, unless revised in a
succeeding year in the 
manner provided in this Code. The written notice
shall also set 
forth specifically the facts upon which the board's decision
is 
based.  In counties with less than 3,000,000 inhabitants, the 
notice shall also contain the
following statement: "You may 
appeal this
decision to the Property Tax Appeal Board by filing 
a petition for
review with the Property Tax Appeal Board within 
30 days after this
notice is mailed to you or your agent, or is 
personally served upon you
or your agent".
In counties with 
3,000,000 or more inhabitants, the notice shall also contain

the following statement:  "You may appeal this decision to the 
Property Tax
Appeal Board by filing a petition for review with 
the Property Tax Appeal Board
within 30 days after the date of 
this notice or within 30 days after the date
that the Board of 
Review transmits to the county assessor
pursuant to Section 
16-125 its final action on the
township in which your property 
is located, whichever is later". The Board
shall
publish its 
transmittal date of final action on each
township in at least 
one newspaper of general circulation in the county.
The changes 
made by this amendatory Act of the 91st General Assembly apply 
to
the 1999 assessment year and thereafter.

(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99.)

 



    (35 ILCS 200/16-115)



    Sec. 16-115. Filing complaints. In counties with 3,000,000 
or more
inhabitants, complaints that any property is 
overassessed or underassessed or
is exempt may be made by any 
taxpayer. Complaints that any property is
overassessed or 
underassessed or is exempt may be made by a taxing district

that has an interest in the assessment to
a board of review.  
All complaints
shall be in writing,
identify and describe the 
particular property, otherwise comply with the rules
in force,  
be either signed by the complaining party or his or her 
attorney or, if filed electronically, signed with the 
electronic signature of the complaining party or his or her 
attorney, and be
filed with the board of appeals
(until the 
first Monday in December 1998 and the board of review
beginning 
the first Monday in December 1998 and thereafter)
in at least 
duplicate. The board
shall forward one copy of each complaint 
to the county assessor.

    Complaints by taxpayers and taxing districts and 
certificates of
correction by the county assessor
as provided 
in this Code shall be filed with the board according to

townships on or before the dates specified in the notices given 
in Section
16-110.

(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 
8-14-96.)

 



    (35 ILCS 200/16-125)



    Sec. 16-125. Hearings. In counties with 3,000,000 or more 
inhabitants,
complaints filed with the board of appeals
(until 
the first Monday in December 1998 and the board of review

beginning
the first Monday in December 1998 and thereafter)

shall be classified by townships.
All complaints shall be 
docketed numerically, in the order in which they are
presented, 
as nearly as possible, in books or computer records kept for 
that
purpose, which shall be open to public inspection. The 
complaints shall be
considered by townships until they have 
been heard and passed upon by the
board.
After completing final 
action on all matters in a township, the
board shall transmit 
such final actions to the county assessor.

    A hearing upon any complaint shall not be held until the 
taxpayer affected
and the county assessor have each been 
notified and have been given an
opportunity to be heard. All 
hearings shall be open to the public and the board
shall sit 
together and hear the representations of the
interested
parties 
or their representatives.  An order for a correction of any

assessment shall not be made unless both commissioners of the 
board, or a
majority of the members in the case of a board of 
review, concur
therein, in which case, an order for correction 
therefor shall be made in open session and
entered in the 
records of the board.  When an assessment is ordered corrected,

the board shall transmit a computer printout of the results, or

make
and sign a brief written statement of the reason for the 
change and the manner
in which the method used by the assessor 
in making the assessment was
erroneous, and shall deliver a 
copy of the statement to the county assessor.
Upon request the 
board shall hear any taxpayer in opposition to a proposed

reduction in any assessment.

    The board may destroy or otherwise dispose of complaints 
and
records pertaining thereto after the lapse of 5 years from 
the date
of
filing.

(Source: P.A. 91-393, eff. 7-30-99; 91-425, eff. 8-6-99; 
92-133, eff. 7-24-01.)