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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Property Tax Code is amended by changing | ||||||||||||||||||||||||
5 | Section 14-15 as follows:
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6 | (35 ILCS 200/14-15)
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7 | Sec. 14-15. Certificate of error; counties of 3,000,000 or | ||||||||||||||||||||||||
8 | more.
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9 | (a) In counties with 3,000,000 or more inhabitants, if, | ||||||||||||||||||||||||
10 | after the
assessment is certified pursuant to Section 16-150, | ||||||||||||||||||||||||
11 | but subject to the
limitations of this subsection (a) and | ||||||||||||||||||||||||
12 | subsection (c) of this Section,
the county assessor discovers | ||||||||||||||||||||||||
13 | an error or mistake in the assessment, the
assessor shall | ||||||||||||||||||||||||
14 | execute a certificate setting forth the nature and cause of the
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15 | error. The certificate when endorsed by the county assessor, or | ||||||||||||||||||||||||
16 | when endorsed
by the county assessor and board of appeals | ||||||||||||||||||||||||
17 | (until the first Monday in December
1998 and the board of | ||||||||||||||||||||||||
18 | review beginning the first Monday in December 1998 and
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19 | thereafter) where the certificate is executed for any | ||||||||||||||||||||||||
20 | assessment which was the
subject of a complaint filed in the | ||||||||||||||||||||||||
21 | board of appeals (until the first Monday in
December 1998 and | ||||||||||||||||||||||||
22 | the board of review beginning the first Monday in December
1998 | ||||||||||||||||||||||||
23 | and thereafter) for the tax year for which the certificate is |
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1 | issued,
may, either be certified according
to the procedure | ||||||
2 | authorized by this Section or
be presented and received in | ||||||
3 | evidence in any court of competent
jurisdiction.
Certification | ||||||
4 | is authorized, at the discretion of the county assessor, for:
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5 | (1) certificates of error allowing homestead exemptions under | ||||||
6 | Article 15; (2) certificates of error on
residential property
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7 | of 6 units or less; (3) certificates of error allowing | ||||||
8 | exemption of the
property pursuant to Section 14-25; and (4) | ||||||
9 | other certificates of error
reducing assessed value by less | ||||||
10 | than $100,000. Any certificate of error not
certified shall be | ||||||
11 | presented to the court.
The county assessor shall develop | ||||||
12 | reasonable procedures for the filing and
processing of | ||||||
13 | certificates of error. Prior to the certification or
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14 | presentation to the court, the county assessor or his or her | ||||||
15 | designee shall
execute and include in the certificate of error | ||||||
16 | a statement attesting that all
procedural requirements | ||||||
17 | pertaining to the issuance of the certificate of error
have | ||||||
18 | been met and that in fact an error exists.
When so
introduced | ||||||
19 | in evidence such certificate shall become a part of the court
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20 | records, and shall not be removed from the files except upon | ||||||
21 | the order of the
court.
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22 | Certificates of error that will be presented to the court | ||||||
23 | shall be filed as
an
objection in the application for judgment | ||||||
24 | and order of sale for the year in
relation to which the | ||||||
25 | certificate is made
or as an amendment to the objection
under | ||||||
26 | subsection (b).
Certificates of error that are to be
certified |
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1 | according to the procedure authorized by this Section need not | ||||||
2 | be
presented to the court as an objection or an amendment under | ||||||
3 | subsection
(b). The State's Attorney of the county
in which the | ||||||
4 | property is situated shall mail a copy of any final judgment
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5 | entered by the court regarding any certificate of error to the
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6 | taxpayer of record for
the year in question.
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7 | Any unpaid taxes after the entry of the final judgment by | ||||||
8 | the court or
certification on
certificates issued under this | ||||||
9 | Section may be included in a special tax sale,
provided that an | ||||||
10 | advertisement is published and a notice is mailed to the
person | ||||||
11 | in whose name the taxes were last assessed, in a form and | ||||||
12 | manner
substantially similar to the advertisement and notice | ||||||
13 | required under Sections
21-110 and 21-135. The advertisement | ||||||
14 | and sale shall be subject to all
provisions of law regulating | ||||||
15 | the annual advertisement and sale of delinquent
property, to | ||||||
16 | the extent that those provisions may be made applicable.
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17 | A certificate of error certified under this Section shall | ||||||
18 | be given effect by the county treasurer, who shall mark the tax
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19 | books and, upon receipt of one of the following certificates | ||||||
20 | from the county assessor
or the county assessor and the board | ||||||
21 | of
review
where the board of review is
required to endorse the | ||||||
22 | certificate of error,
shall issue refunds to the taxpayer | ||||||
23 | accordingly:
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24 | "CERTIFICATION
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25 | I, .................., county assessor, hereby certify |
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1 | that the Certificates
of Error set out on the attached list | ||||||
2 | have been duly issued to correct an
error or mistake in the | ||||||
3 | assessment."
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4 | "CERTIFICATION
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5 | I, .................., county assessor, and we,
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6 | ........................................................,
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7 | members of the board of review,
hereby certify that the | ||||||
8 | Certificates
of Error set out on the attached list have | ||||||
9 | been duly issued to correct an
error or mistake in the | ||||||
10 | assessment and that any certificates of error required
to
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11 | be endorsed by the
board of review
have been so endorsed."
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12 | The county treasurer has the power to mark the tax books to | ||||||
13 | reflect
the issuance of certificates of error
certified | ||||||
14 | according to
the procedure authorized in this Section for | ||||||
15 | certificates of error issued under
Section 14-25 or | ||||||
16 | certificates of error
issued to and including 3
years (or 6 | ||||||
17 | years in the case of a homestead exemption under Article 15) | ||||||
18 | after the date on which the annual judgment and order of sale | ||||||
19 | for that
tax year was first entered. The county
treasurer has | ||||||
20 | the power to issue refunds to the taxpayer as set forth
above | ||||||
21 | until all refunds authorized by this Section have been | ||||||
22 | completed.
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23 | To the extent that the certificate of error obviates the | ||||||
24 | liability for
nonpayment of taxes, certification of a |
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1 | certificate of error according to the
procedure authorized in | ||||||
2 | this Section shall operate to vacate any judgment or
forfeiture | ||||||
3 | as to that year's taxes, and the warrant books and judgment | ||||||
4 | books
shall be marked to reflect that the judgment or | ||||||
5 | forfeiture has been vacated.
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6 | (b) Nothing in subsection (a) of this Section shall be | ||||||
7 | construed to
prohibit the execution, endorsement, issuance, | ||||||
8 | and adjudication of a
certificate of error if (i) the annual | ||||||
9 | judgment and order of sale for the tax
year in question is | ||||||
10 | reopened for further proceedings upon consent of the county
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11 | collector and county assessor, represented by the State's | ||||||
12 | Attorney, and (ii) a
new final judgment is subsequently entered | ||||||
13 | pursuant to the certificate. This
subsection (b) shall be | ||||||
14 | construed as declarative of existing law and not as a
new | ||||||
15 | enactment.
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16 | (c) No certificate of error, other than a certificate to | ||||||
17 | establish an
exemption under Section 14-25 or a certificate of | ||||||
18 | error allowing homestead exemptions under Article 15 , shall be | ||||||
19 | executed for any tax year more than 3
years after the date on | ||||||
20 | which the annual judgment and order of sale for that
tax year | ||||||
21 | was first entered, except that during calendar years 1999 and | ||||||
22 | 2000 a
certificate of error may
be
executed
for any tax year, | ||||||
23 | provided that the error or mistake in the assessment was
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24 | discovered no
more than 3 years after the date on which the | ||||||
25 | annual judgment and order of sale
for that
tax year was first | ||||||
26 | entered. No certificate of error allowing homestead exemptions |
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1 | under Article 15 shall be executed for any tax year more than 6 | ||||||
2 | years after the date on which the annual judgment and order of | ||||||
3 | sale for that tax year was first entered.
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4 | (d) The time limitation of subsection (c) shall not apply | ||||||
5 | to a certificate
of error correcting an assessment to $1, under | ||||||
6 | Section 10-35, on a parcel that
a subdivision or planned | ||||||
7 | development has acquired by adverse possession, if
during the | ||||||
8 | tax year for which the certificate is executed the subdivision | ||||||
9 | or
planned development used the parcel as common area, as | ||||||
10 | defined in Section
10-35, and if application for the | ||||||
11 | certificate of error is made prior to
December 1, 1997.
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12 | (e) The changes made by this amendatory Act of the 91st | ||||||
13 | General
Assembly apply to certificates
of error issued before, | ||||||
14 | on, and after the effective date of this amendatory Act
of the | ||||||
15 | 91st General Assembly.
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16 | (Source: P.A. 95-644, eff. 10-12-07.)
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17 | Section 99. Effective date. This Act takes effect upon | ||||||
18 | becoming law.
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