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91_HB4020
LRB9110706SMdv
1 AN ACT to amend the Property Tax Code by changing
2 Sections 23-15 and 23-30.
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 23-15 and 23-30 as follows:
7 (35 ILCS 200/23-15)
8 Sec. 23-15. Tax objection procedure and hearing.
9 (a) A tax objection complaint under Section 23-10 shall
10 be filed in the circuit court of the county in which the
11 subject property is located. Joinder of plaintiffs shall be
12 permitted to the same extent permitted by law in any personal
13 action pending in the court and shall be in accordance with
14 Section 2-404 of the Code of Civil Procedure; provided,
15 however, that no complaint shall be filed as a class action.
16 The complaint shall name the county collector as defendant
17 and shall specify any objections that the plaintiff may have
18 to the taxes in question. No appearance or answer by the
19 county collector to the tax objection complaint, nor any
20 further pleadings, need be filed. Amendments to the complaint
21 may be made to the same extent which, by law, could be made
22 in any personal action pending in the court. A taxing
23 district may intervene in any case in which an objection is
24 filed against the taxing district's levy by filing an
25 appearance in the case and providing notice and a copy of the
26 appearance to the objector and the State's Attorney. Upon the
27 filing of an appearance by a taxing district, the taxing
28 district shall be responsible for defending its tax levy, and
29 the State's Attorney shall be relieved of the defense.
30 (b) (1) The court, sitting without a jury, shall hear
31 and determine all objections specified to the taxes,
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1 assessments, or levies in question. This Section shall be
2 construed to provide a complete remedy for any claims with
3 respect to those taxes, assessments, or levies, excepting
4 only matters for which an exclusive remedy is provided
5 elsewhere in this Code.
6 (2) The taxes, assessments, and levies that are the
7 subject of the objection shall be presumed correct and legal,
8 but the presumption is rebuttable. The plaintiff has the
9 burden of proving any contested matter of fact by clear and
10 convincing evidence.
11 (3) Objections to assessments shall be heard de novo by
12 the court. The court shall grant relief in the cases in which
13 the objector meets the burden of proof under this Section and
14 shows an assessment to be incorrect or illegal. If an
15 objection is made claiming incorrect valuation, the court
16 shall consider the objection without regard to the
17 correctness of any practice, procedure, or method of
18 valuation followed by the assessor, board of appeals, or
19 board of review in making or reviewing the assessment, and
20 without regard to the intent or motivation of any assessing
21 official. The doctrine known as constructive fraud is hereby
22 abolished for purposes of all challenges to taxes,
23 assessments, or levies.
24 (c) If the court orders a refund of any part of the
25 taxes paid, it shall also order the payment of interest as
26 provided in Section 23-20. Appeals may be taken from final
27 judgments as in other civil cases.
28 (d) This amendatory Act of 1995 shall apply to all tax
29 objection matters still pending for any tax year, except as
30 provided in Sections 23-5 and 23-10 regarding procedures and
31 time limitations for payment of taxes and filing tax
32 objection complaints.
33 (e) In counties with less than 3,000,000 inhabitants, if
34 the court renders a decision lowering the assessment of a
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1 particular parcel on which a residence occupied by the owner
2 is situated, the reduced assessment, subject to equalization,
3 shall remain in effect for the remainder of the general
4 assessment period as provided in Sections 9-215 through
5 9-225, unless that parcel is subsequently sold in an arm's
6 length transaction establishing a fair cash value for the
7 parcel that is different from the fair cash value on which
8 the court's assessment is based, or unless the decision of
9 the court is reversed or modified upon review.
10 (Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff.
11 7-11-95; 89-290, eff. 1-1-96; 89-593, eff. 8-1-96; 89-626,
12 eff. 8-9-96.)
13 (35 ILCS 200/23-30)
14 Sec. 23-30. Conference on tax objection. Following the
15 filing of an objection under Section 23-10, the court may
16 hold a conference with the objector and the State's Attorney
17 or, if a taxing district has filed an appearance in the case,
18 with the objector and the taxing district. Compromise
19 agreements on tax objections reached by conference shall be
20 filed with the court, and the parties shall prepare an order
21 covering the settlement and submit the order to the court for
22 entry.
23 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
24 Section 99. Effective date. This Act takes effect upon
25 becoming law.