|
| | HB2317 Engrossed | | LRB098 09941 JWD 40099 b |
|
|
| 1 | | AN ACT concerning revenue.
|
| 2 | | Be it enacted by the People of the State of Illinois,
|
| 3 | | represented in the General Assembly:
|
| 4 | | Section 5. The Property Tax Code is amended by changing |
| 5 | | Sections 20-5 and 20-20 as follows:
|
| 6 | | (35 ILCS 200/20-5)
|
| 7 | | Sec. 20-5. Mailing or e-mailing tax bill to owner. |
| 8 | | (a) Every township collector, and every
county collector in |
| 9 | | cases where there is no township collector, upon receiving
the |
| 10 | | tax book or books, shall prepare tax bills showing each |
| 11 | | installment of
property taxes assessed, which shall be filled |
| 12 | | out in accordance with Section
20-40. A copy of the bill shall |
| 13 | | be mailed by the collector, at least 30 days
prior to the date |
| 14 | | upon which unpaid taxes become delinquent, to the owner of
the |
| 15 | | property taxed or to the person in whose name the property is |
| 16 | | taxed. |
| 17 | | (b) The collector may send the bill via e-mail as provided |
| 18 | | in subsection (b) of Section 20-20. However, no bill shall be |
| 19 | | sent to a property owner or taxpayer via e-mail unless that |
| 20 | | owner or taxpayer shall have first made such a request to the |
| 21 | | collector in writing.
|
| 22 | | (Source: P.A. 86-957; 87-818; 88-455.)
|
|
| | HB2317 Engrossed | - 2 - | LRB098 09941 JWD 40099 b |
|
|
| 1 | | (35 ILCS 200/20-20)
|
| 2 | | Sec. 20-20. Changes in address for mailing tax bill. |
| 3 | | (a) To insure that a person
requesting a change of the |
| 4 | | address to which a property tax bill is sent has a
legal |
| 5 | | interest in the property or authority to act on behalf of the |
| 6 | | owner of
the property, the county collector in every county |
| 7 | | with less than 3,000,000
inhabitants or less shall establish |
| 8 | | and enforce a procedure for requiring
identification or |
| 9 | | certification of the identity of taxpayers who request a
change |
| 10 | | in the address to which their tax bill is mailed. No change of |
| 11 | | address
shall be implemented unless the person requesting the |
| 12 | | change is the owner of
the property, a trustee or a person |
| 13 | | holding the power of attorney from the
owner or trustee of the |
| 14 | | property. However, if a property owner conveys a permanent |
| 15 | | change of address in writing to the United States Postal |
| 16 | | Service, then, on or after the effective date of that change of |
| 17 | | address, the county collector may mail a property tax bill to |
| 18 | | the property owner at his or her new address regardless of |
| 19 | | whether or not the owner notifies the collector of the address |
| 20 | | change.
|
| 21 | | (b) As an alternative to mailing a copy of the bill, the |
| 22 | | collector may send the tax bill via e-mail at the request of |
| 23 | | the taxpayer, subject to the provisions of subsection (b) of |
| 24 | | Section 20-5 of this Act. If the taxpayer makes such a request, |
| 25 | | then the taxpayer shall notify the collector of any change in |
| 26 | | his or her e-mail address as soon as possible after the address |