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| [ Introduced ] | [ House Amendment 001 ] |
91_HB3120eng HB3120 Engrossed LRB9110506SMdv 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 inhabitants. 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, shall not increase an 13 assessment without notice to the person to whom the most 14 recent tax bill was mailed and an opportunity to be heard 15 before the assessment is verified. The assessor may provide 16 for the filing of complaints and make revisions at times 17 other than those dates published under Section 14-35. When 18 the county assessor has completed the revision and correction 19 and entered the changes and revision in the assessment books, 20 an affidavit shall be attached to the assessment books in the 21 form required by law, signed by the county assessor. 22 (b) In counties with 3,000,000 or more inhabitants, for 23 parcels, other than parcels in the class that includes the 24 majority of the single-family residential parcels under a 25 county ordinance adopted in accordance with Section 4 of 26 Article IX of the Illinois Constitution, located in the 27 assessment district for which the current assessment year is 28 a general assessment year, within 30 days after sending the 29 required notices under this Section, the county assessor 30 shall file with the board of appeals (until the first Monday 31 in December 1998, and the board of review beginning the first HB3120 Engrossed -2- LRB9110506SMdv 1 Monday in December 1998 and thereafter) a list of the parcels 2 for which the notices under this Section were sent, showing 3 the following information for each such parcel: the parcel 4 index number, the township in which the parcel is located, 5 the class for the current year, the previous year's final 6 total assessed value, the total assessed value proposed by 7 the county assessor, and the name of the person to whom the 8 notice required under this Section was sent. The list shall 9 be available for public inspection at the office of the board 10 during the regular office hours of the board. The list shall 11 be retained by the board for at least 10 years after the date 12 it is initially filed by the county assessor. 13 (c) The provisions of subsection (b) of this Section 14 shall be applicable beginning with the assessment for the 15 1997 tax year. 16 (Source: P.A. 90-4, eff. 3-7-97.)