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91_HB1693
LRB9104685PTpk
1 AN ACT to amend the Property Tax Code by changing
2 Sections 14-20 and 16-75.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Property Tax Code is amended by changing
6 Sections 14-20 and 16-75 as follows:
7 (35 ILCS 200/14-20)
8 Sec. 14-20. Certificate of error; counties of less than
9 3,000,000. In any county with less than 3,000,000
10 inhabitants, if, at any time before judgment or order of sale
11 is entered in any proceeding to collect or to enjoin the
12 collection of taxes based upon any assessment of any
13 property, the chief county assessment officer discovers an
14 error or mistake in the assessment (other than errors of
15 judgment as to the valuation of the property), he or she
16 shall issue to the person erroneously assessed a certificate
17 setting forth the nature of the error and the cause or causes
18 of the error. In any county with less than 3,000,000
19 inhabitants, if an owner fails to file an application for the
20 Senior Citizens Assessment Freeze Homestead Exemption
21 provided in Section 15-172 during the previous assessment
22 year and qualifies for the exemption, the Chief County
23 Assessment Officer pursuant to this Section, or the Board of
24 Review pursuant to Section 16-75, shall issue a certificate
25 of error setting forth the correct taxable valuation of the
26 property. The certificate, when properly endorsed by the
27 majority of the board of review, showing their concurrence,
28 and not otherwise, may be used in evidence in any court of
29 competent jurisdiction, and when so introduced in evidence,
30 shall become a part of the court record and shall not be
31 removed from the files except on an order of the court.
-2- LRB9104685PTpk
1 Issuance of a certificate of error shall not reduce a
2 tax, except as ordered by the court.
3 (Source: P.A. 90-552, eff. 12-12-97.)
4 (35 ILCS 200/16-75)
5 Sec. 16-75. Certificates of error. The board of review
6 shall, at any time before judgment, if an error or mistake is
7 discovered (other than errors of judgment as to the
8 valuation), in any assessment, issue to the person
9 erroneously assessed a certificate setting forth the nature
10 of the error and its cause or causes. The certificate when
11 properly endorsed by the chief county assessment officer,
12 showing concurrence therein, and not otherwise, may be used
13 in evidence in any court of competent jurisdiction, and when
14 so introduced in evidence, shall become a part of the court
15 records, and shall not be removed from the files except upon
16 the order of the court. Issuance of a certificate of error
17 shall not reduce a tax, except as ordered by the court.
18 After the board of review has issued a certificate of
19 error and it has been properly endorsed by the chief county
20 assessment officer, 2 copies of the certificate shall be made
21 and one copy given to the county clerk and one copy to the
22 collector. The county clerk shall keep records of the
23 changes or corrections made in the certificate and shall
24 certify such corrections to the collector so that he or she
25 can account for the proper amount of taxes chargeable to him
26 or her.
27 (Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
28 Section 99. Effective date. This Act takes effect upon
29 becoming law.