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91_HB2648eng HB2648 Engrossed 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, beginning with the 1999 13 assessment year, such revision causes a change in all 14 assessments in a particular class of property in any area of 15 the county, shall not increase an assessment without notice 16 to the person to whom the most recent tax bill was mailed and 17 an opportunity to be heard before the assessment is verified. 18 If such revision causes a change in all assessments in a 19 particular class of property in any area of the county, 20 notice shall be given by publication of the amount of the 21 change. The publication shall be printed in a newspaper or 22 in newspapers of general circulation published in the 23 township or township assessment district in which the change 24 occurred. The assessor may provide for the filing of 25 complaints and make revisions at times other than those dates 26 published under Section 14-35. When the county assessor has 27 completed the revision and correction and entered the changes 28 and revision in the assessment books, an affidavit shall be 29 attached to the assessment books in the form required by law, 30 signed by the county assessor. 31 (b) In counties with 3,000,000 or more inhabitants, for HB2648 Engrossed -2- LRB9103873PTpk 1 parcels, other than parcels in the class that includes the 2 majority of the single-family residential parcels under a 3 county ordinance adopted in accordance with Section 4 of 4 Article IX of the Illinois Constitution, located in the 5 assessment district for which the current assessment year is 6 a general assessment year, within 30 days after sending the 7 required notices under this Section, the county assessor 8 shall file with the board of appeals (until the first Monday 9 in December 1998, and the board of review beginning the first 10 Monday in December 1998 and thereafter) a list of the parcels 11 for which the notices under this Section were sent, showing 12 the following information for each such parcel: the parcel 13 index number, the township in which the parcel is located, 14 the class for the current year, the previous year's final 15 total assessed value, the total assessed value proposed by 16 the county assessor, and the name of the person to whom the 17 notice required under this Section was sent. The list shall 18 be available for public inspection at the office of the board 19 during the regular office hours of the board. The list shall 20 be retained by the board for at least 10 years after the date 21 it is initially filed by the county assessor. 22 (c) The provisions of subsection (b) of this Section 23 shall be applicable beginning with the assessment for the 24 1997 tax year. 25 (Source: P.A. 90-4, eff. 3-7-97.) 26 Section 99. Effective date. This Act takes effect upon 27 becoming law.