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91_HB1693eng HB1693 Engrossed 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. HB1693 Engrossed -2- LRB9104685PTpk 1Issuance of a certificate of error shall not reduce a2tax, 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 error17shall 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.