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91_SB0037
LRB9100931PTpk
1 AN ACT concerning tax objections.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5 Section 23-10 as follows:
6 (35 ILCS 200/23-10)
7 Sec. 23-10. Tax objections and copies. Beginning with
8 the 1994 tax year in counties with 3,000,000 or more
9 inhabitants, and beginning with the 1995 tax year in all
10 other counties, the person paying the taxes due as provided
11 in Section 23-5 may file a tax objection complaint under
12 Section 23-15 within 75 days after the first penalty date of
13 the final installment of taxes for the year in question.
14 However, in cases in which the complaint is permitted to be
15 filed without payment under Section 23-5, it must be filed
16 prior to the entry of judgment under Section 21-175. In
17 addition, the time specified for payment of the tax provided
18 in Section 23-5 shall not be construed to delay or prevent
19 the entry of judgment against, or the sale of, tax delinquent
20 property if the taxes have not been paid prior to the entry
21 of judgment under Section 21-175. An objection to an
22 assessment for any year shall not be allowed by the court,
23 however, if an administrative remedy was available by
24 complaint to the board of appeals or board of review under
25 Section 16-55 or Section 16-115, unless that remedy was
26 exhausted prior to the filing of the tax objection complaint.
27 When any complaint is filed with the court in a county
28 with less than 3,000,000 inhabitants, the plaintiff shall
29 file 3 copies of the complaint with the clerk of the circuit
30 court. Any complaint or amendment thereto shall contain on
31 the first page a listing of the taxing districts against
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1 which the complaint is directed. Within 10 days after the
2 complaint is filed, the clerk of the circuit court shall
3 deliver one copy to the State's Attorney and one copy to the
4 county clerk, taking their receipts therefor. The county
5 clerk shall, within 30 days from the last day for the filing
6 of complaints, notify the duly elected or appointed custodian
7 of funds for each taxing district that may be affected by the
8 complaint, stating (i) that a complaint has been filed and
9 (ii) the reason for the tax objection set forth in the
10 complaint. Any amendment to a complaint, except any
11 amendment permitted to be made in open court during the
12 course of a hearing on the complaint, shall also be filed in
13 triplicate, with one copy delivered to the State's Attorney
14 and one copy delivered to the county clerk by the clerk of
15 the circuit court. The State's Attorney shall within 10 days
16 of receiving his or her copy of the amendment notify the duly
17 elected or appointed custodian of funds for each taxing
18 district whose tax monies may be affected by the amendment,
19 stating (i) that the amendment has been filed and (ii) the
20 reason for the tax objection set forth in the amended
21 complaint. The State's Attorney shall also notify the
22 custodian and the county clerk in writing of the date, time
23 and place of any hearing before the court to be held upon the
24 complaint or amended complaint not later than 4 days prior to
25 the hearing. The notices provided in this Section shall be
26 by letter addressed to the custodian or the county clerk and
27 may be mailed by regular mail, postage prepaid, postmarked
28 within the required period, but not less than 4 days before a
29 hearing.
30 (Source: P.A. 88-455; 89-126, eff. 7-11-95.)
31 Section 90. The State Mandates Act is amended by adding
32 Section 8.23 as follows:
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1 (30 ILCS 805/8.23 new)
2 Sec. 8.23. Exempt mandate. Notwithstanding Sections 6
3 and 8 of this Act, no reimbursement by the State is required
4 for the implementation of any mandate created by this
5 amendatory Act of the 91st General Assembly.
6 Section 99. Effective date. This Act takes effect upon
7 becoming law.