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91_HB2648
LRB9103873PTpk
1 AN ACT to amend the Property Tax Code by changing Section
2 12-55.
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 Section 12-55 as follows:
7 (35 ILCS 200/12-55)
8 Sec. 12-55. Notice requirement if assessment is
9 increased; counties of 3,000,000 or more.
10 (a) In counties with 3,000,000 or more inhabitants, a
11 revision by the county assessor, except where such revision
12 is made on complaint of the owner or such revision causes a
13 change in all assessments in a particular class of property
14 in any area of the county, shall not increase an assessment
15 without notice to the person to whom the most recent tax bill
16 was mailed and an opportunity to be heard before the
17 assessment is verified. If such revision causes a change in
18 all assessments in a particular class of property in any area
19 of the county, notice shall be given by publication of the
20 amount of the change. The publication shall be printed in a
21 newspaper or in newspapers of general circulation published
22 in the area in which the change occurred. The assessor may
23 provide for the filing of complaints and make revisions at
24 times other than those dates published under Section 14-35.
25 When the county assessor has completed the revision and
26 correction and entered the changes and revision in the
27 assessment books, an affidavit shall be attached to the
28 assessment books in the form required by law, signed by the
29 county assessor.
30 (b) In counties with 3,000,000 or more inhabitants, for
31 parcels, other than parcels in the class that includes the
-2- LRB9103873PTpk
1 majority of the single-family residential parcels under a
2 county ordinance adopted in accordance with Section 4 of
3 Article IX of the Illinois Constitution, located in the
4 assessment district for which the current assessment year is
5 a general assessment year, within 30 days after sending the
6 required notices under this Section, the county assessor
7 shall file with the board of appeals (until the first Monday
8 in December 1998, and the board of review beginning the first
9 Monday in December 1998 and thereafter) a list of the parcels
10 for which the notices under this Section were sent, showing
11 the following information for each such parcel: the parcel
12 index number, the township in which the parcel is located,
13 the class for the current year, the previous year's final
14 total assessed value, the total assessed value proposed by
15 the county assessor, and the name of the person to whom the
16 notice required under this Section was sent. The list shall
17 be available for public inspection at the office of the board
18 during the regular office hours of the board. The list shall
19 be retained by the board for at least 10 years after the date
20 it is initially filed by the county assessor.
21 (c) The provisions of subsection (b) of this Section
22 shall be applicable beginning with the assessment for the
23 1997 tax year.
24 (Source: P.A. 90-4, eff. 3-7-97.)