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| [ Senate Amendment 001 ] |
91_SB0035sam002
LRB9101536PTpkam
1 AMENDMENT TO SENATE BILL 35
2 AMENDMENT NO. . Amend Senate Bill 35, AS AMENDED, in
3 Section 5, by replacing all of Sec. 14-15 with the following:
4 "(35 ILCS 200/14-15)
5 Sec. 14-15. Certificate of error; counties of 3,000,000
6 or more.
7 (a) In counties with 3,000,000 or more inhabitants, if,
8 after the assessment is certified pursuant to Section 16-150,
9 but subject to the limitations of subsection (c) of this
10 Section, at any time before judgment is rendered in any
11 proceeding to collect or to enjoin the collection of taxes
12 based upon any assessment of any property belonging to any
13 taxpayer, the county assessor discovers an error or mistake
14 in the assessment, the assessor shall execute a certificate
15 setting forth the nature and cause of the error. The
16 certificate when endorsed by the county assessor, or when
17 endorsed by the county assessor and board of appeals (until
18 the first Monday in December 1998 and the board of review
19 beginning the first Monday in December 1998 and thereafter)
20 where the certificate is executed for any assessment which
21 was the subject of a complaint filed in the board of appeals
22 (until the first Monday in December 1998 and the board of
23 review beginning the first Monday in December 1998 and
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1 thereafter) for the tax year for which the certificate is
2 issued, may, either be certified according to the procedure
3 authorized by this Section or be presented and received in
4 evidence in any court of competent jurisdiction.
5 Certification is authorized, at the discretion of the county
6 assessor, for: (1) certificates of error allowing homestead
7 exemptions pursuant to Sections 15-170, 15-172, and 15-175;
8 (2) certificates of error on residential property of 6 units
9 or less; (3) certificates of error allowing exemption of the
10 property pursuant to Section 14-25; and (4) other
11 certificates of error reducing assessed value by less than
12 $100,000. Any certificate of error not certified shall be
13 presented to the court. The county assessor shall develop
14 reasonable procedures for the filing and processing of
15 certificates of error. Prior to the certification or
16 presentation to the court, the county assessor or his or her
17 designee shall execute and include in the certificate of
18 error a statement attesting that all procedural requirements
19 pertaining to the issuance of the certificate of error have
20 been met and that in fact an error exists. When so introduced
21 in evidence such certificate shall become a part of the court
22 records, and shall not be removed from the files except upon
23 the order of the court.
24 Certificates of error that will be presented to the court
25 shall be filed A certificate executed under this Section may
26 be issued to the person erroneously assessed. A certificate
27 executed under this Section or a list of the parcels for
28 which certificates have been issued may be presented by the
29 assessor to the court as an objection in the application for
30 judgment and order of sale for the year in relation to which
31 the certificate is made or as an amendment to the objection
32 under subsection (b). Certificates of error that are to be
33 certified according to the procedure authorized by this
34 Section need not be presented to the court as an objection or
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1 an amendment under subsection (b). The State's Attorney of
2 the county in which the property is situated shall mail a
3 copy of any final judgment entered by the court regarding any
4 the certificate of error to the taxpayer of record for the
5 year in question.
6 Any unpaid taxes after the entry of the final judgment by
7 the court or certification on certificates issued under this
8 Section may be included in a special tax sale, provided that
9 an advertisement is published and a notice is mailed to the
10 person in whose name the taxes were last assessed, in a form
11 and manner substantially similar to the advertisement and
12 notice required under Sections 21-110 and 21-135. The
13 advertisement and sale shall be subject to all provisions of
14 law regulating the annual advertisement and sale of
15 delinquent property, to the extent that those provisions may
16 be made applicable.
17 A certificate of error certified executed under this
18 Section allowing homestead exemptions under Sections 15-170,
19 15-172, and 15-175 of this Act (formerly Sections 19.23-1 and
20 19.23-1a of the Revenue Act of 1939) not previously allowed
21 shall be given effect by the county treasurer, who shall mark
22 the tax books and, upon receipt of one of the following
23 certificates certificate from the county assessor or the
24 county assessor and the board of review where the board of
25 review is required to endorse the certificate of error, shall
26 issue refunds to the taxpayer accordingly:
27 "CERTIFICATION
28 I, .................., county assessor, hereby certify
29 that the Certificates of Error set out on the attached
30 list have been duly issued to correct an error or mistake
31 in the assessment allow homestead exemptions pursuant to
32 Sections 15-170, 15-172, and 15-175 of the Property Tax
33 Code (formerly Sections 19.23-1 and 19.23-1a of the
34 Revenue Act of 1939) which should have been previously
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1 allowed; and that a certified copy of the attached list
2 and this certification have been served upon the county
3 State's Attorney."
4 "CERTIFICATION
5 I, .................., county assessor, and we,
6 ........................................................,
7 members of the board of review, hereby certify that the
8 Certificates of Error set out on the attached list have
9 been duly issued to correct an error or mistake in the
10 assessment and that any certificates of error required to
11 be endorsed by the board of review have been so
12 endorsed."
13 The county treasurer has the power to mark the tax books
14 to reflect the issuance of homestead certificates of error
15 certified according to the procedure authorized in this
16 Section for certificates of error issued under Section 14-25
17 or certificates of error issued to and including 3 years
18 after the date on which the annual judgment and order of sale
19 for that tax year was first entered. The county treasurer
20 has the power to issue refunds to the taxpayer as set forth
21 above until all refunds authorized by this Section have been
22 completed.
23 To the extent that the certificate of error obviates the
24 liability for nonpayment of taxes, certification of a
25 certificate of error according to the procedure authorized in
26 this Section shall operate to vacate any judgment or
27 forfeiture as to that year's taxes, and the warrant books and
28 judgment books shall be marked to reflect that the judgment
29 or forfeiture has been vacated.
30 The county treasurer has no power to issue refunds to the
31 taxpayer as set forth above unless the Certification set out
32 in this Section has been served upon the county State's
33 Attorney.
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1 (b) Nothing in subsection (a) of this Section shall be
2 construed to prohibit the execution, endorsement, issuance,
3 and adjudication of a certificate of error if (i) the annual
4 judgment and order of sale for the tax year in question is
5 reopened for further proceedings upon consent of the county
6 collector and county assessor, represented by the State's
7 Attorney, and (ii) a new final judgment is subsequently
8 entered pursuant to the certificate. This subsection (b)
9 shall be construed as declarative of existing law and not as
10 a new enactment.
11 (c) No certificate of error, other than a certificate to
12 establish an exemption under Section 14-25, shall be executed
13 for any tax year more than 3 years after the date on which
14 the annual judgment and order of sale for that tax year was
15 first entered.
16 (d) The time limitation of subsection (c) shall not
17 apply to a certificate of error correcting an assessment to
18 $1, under Section 10-35, on a parcel that a subdivision or
19 planned development has acquired by adverse possession, if
20 during the tax year for which the certificate is executed the
21 subdivision or planned development used the parcel as common
22 area, as defined in Section 10-35, and if application for the
23 certificate of error is made prior to December 1, 1997.
24 (e) The changes made by this amendatory Act of of the
25 91st General Assembly apply to certificates of error issued
26 before, on, and after the effective date of this amendatory
27 Act of the 91st General Assembly.
28 (Source: P.A. 89-126, eff. 7-11-95; 89-671, eff. 8-14-96;
29 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655, eff.
30 7-30-98.)".