State of Illinois
91st General Assembly
Legislation

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91_SB0237

 
                                               LRB9103575PTpk

 1        AN ACT to amend the Property Tax Code by changing Section
 2    14-15 and adding Section 20-178.

 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 14-15 and adding Section 20-178 as follows:

 7        (35 ILCS 200/14-15)
 8        Sec.  14-15.  Certificate of error; counties of 3,000,000
 9    or more.
10        (a)  In counties with 3,000,000 or more inhabitants,  if,
11    after the assessment is certified pursuant to Section 16-150,
12    but  subject  to  the  limitations  of subsection (c) of this
13    Section, at any time  before  judgment  is  rendered  in  any
14    proceeding  to  collect  or to enjoin the collection of taxes
15    based upon any assessment of any property  belonging  to  any
16    taxpayer,  the  county assessor discovers an error or mistake
17    in the assessment, the assessor shall execute  a  certificate
18    setting  forth  the  nature  and  cause  of  the  error.  The
19    certificate when endorsed by the  county  assessor,  or  when
20    endorsed  by  the county assessor and board of appeals (until
21    the first Monday in December 1998 and  the  board  of  review
22    beginning  the  first Monday in December 1998 and thereafter)
23    where the certificate is executed for  any  assessment  which
24    was  the subject of a complaint filed in the board of appeals
25    (until the first Monday in December 1998  and  the  board  of
26    review  beginning  the  first  Monday  in  December  1998 and
27    thereafter) for the tax year for  which  the  certificate  is
28    issued, may, at the discretion of the county assessor, either
29    be  certified  according  to the procedure authorized by this
30    Section or be presented and received in evidence in any court
31    of competent jurisdiction.   When so introduced  in  evidence
 
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 1    such  certificate  shall  become a part of the court records,
 2    and shall not be removed from the files except upon the order
 3    of the court.
 4        Certificates of error that will be presented to the court
 5    shall be filed A certificate executed under this Section  may
 6    be  issued  to the person erroneously assessed. A certificate
 7    executed under this Section or a  list  of  the  parcels  for
 8    which  certificates  have been issued may be presented by the
 9    assessor to the court as an objection in the application  for
10    judgment  and order of sale for the year in relation to which
11    the certificate is made or as an amendment to  the  objection
12    under  subsection  (b).  Certificates of error that are to be
13    certified according  to  the  procedure  authorized  by  this
14    Section need not be presented to the court as an objection or
15    an  amendment  under  subsection (b). The State's Attorney of
16    the county in which the property is  situated  shall  mail  a
17    copy of any final judgment entered by the court regarding any
18      the  certificate of error to the taxpayer of record for the
19    year in question.
20        Any unpaid taxes after the entry of the final judgment by
21    the court or certification on certificates issued under  this
22    Section  may be included in a special tax sale, provided that
23    an advertisement is published and a notice is mailed  to  the
24    person  in whose name the taxes were last assessed, in a form
25    and manner substantially similar  to  the  advertisement  and
26    notice  required  under  Sections  21-110  and  21-135.   The
27    advertisement  and sale shall be subject to all provisions of
28    law  regulating  the  annual  advertisement   and   sale   of
29    delinquent  property, to the extent that those provisions may
30    be made applicable.
31        A certificate of  error  certified  executed  under  this
32    Section  allowing homestead exemptions under Sections 15-170,
33    15-172, and 15-175 of this Act (formerly Sections 19.23-1 and
34    19.23-1a of the Revenue Act of 1939) not  previously  allowed
 
                            -3-                LRB9103575PTpk
 1    shall be given effect by the county treasurer, who shall mark
 2    the  tax  books  and,  upon  receipt  of one of the following
 3    certificates certificate from  the  county  assessor  or  the
 4    county  assessor  and  the board of review where the board of
 5    review is required to endorse the certificate of error, shall
 6    issue refunds to the taxpayer accordingly:

 7                           "CERTIFICATION
 8        I, .................., county  assessor,  hereby  certify
 9        that  the  Certificates  of Error set out on the attached
10        list have been duly issued to correct an error or mistake
11        in the assessment allow homestead exemptions pursuant  to
12        Sections  15-170,  15-172, and 15-175 of the Property Tax
13        Code (formerly  Sections  19.23-1  and  19.23-1a  of  the
14        Revenue  Act  of  1939) which should have been previously
15        allowed; and that a certified copy of the  attached  list
16        and  this  certification have been served upon the county
17        State's Attorney."

18                           "CERTIFICATION
19        I,   ..................,   county   assessor,   and   we,
20        ........................................................,
21        members of the board of review, hereby certify  that  the
22        Certificates  of  Error set out on the attached list have
23        been duly issued to correct an error or  mistake  in  the
24        assessment and that any certificates of error required to
25        be   endorsed  by  the  board  of  review  have  been  so
26        endorsed."

27        The county treasurer has the power to mark the tax  books
28    to  reflect  the  issuance of homestead certificates of error
29    certified according  to  the  procedure  authorized  in  this
30    Section  for certificates of error issued under Section 14-25
31    or certificates of error issued  to  and  including  3  years
32    after the date on which the annual judgment and order of sale
33    for  that  tax  year was first entered.  The county treasurer
 
                            -4-                LRB9103575PTpk
 1    has the power to issue refunds to the taxpayer as  set  forth
 2    above  until all refunds authorized by this Section have been
 3    completed.
 4        The county treasurer has no power to issue refunds to the
 5    taxpayer as set forth above unless the Certification set  out
 6    in  this  Section  has  been  served  upon the county State's
 7    Attorney.
 8        (b)  Nothing in subsection (a) of this Section  shall  be
 9    construed  to  prohibit the execution, endorsement, issuance,
10    and adjudication of a certificate of error if (i) the  annual
11    judgment  and  order  of sale for the tax year in question is
12    reopened for further proceedings upon consent of  the  county
13    collector  and  county  assessor,  represented by the State's
14    Attorney, and (ii)  a  new  final  judgment  is  subsequently
15    entered  pursuant  to  the  certificate.  This subsection (b)
16    shall be construed as declarative of existing law and not  as
17    a new enactment.
18        (c)  No certificate of error, other than a certificate to
19    establish an exemption under Section 14-25, shall be executed
20    for  any  tax  year more than 3 years after the date on which
21    the annual judgment and order of sale for that tax  year  was
22    first entered.
23        (d)  The  time  limitation  of  subsection  (c) shall not
24    apply to a certificate of error correcting an  assessment  to
25    $1,  under  Section  10-35, on a parcel that a subdivision or
26    planned development has acquired by  adverse  possession,  if
27    during the tax year for which the certificate is executed the
28    subdivision  or planned development used the parcel as common
29    area, as defined in Section 10-35, and if application for the
30    certificate of error is made prior to December 1, 1997.
31        (e)  The changes made by this amendatory Act of the  91st
32    General  Assembly  apply  to  certificates  of  error  issued
33    before,  on,  and after the effective date of this amendatory
34    Act of the 91st General Assembly.
 
                            -5-                LRB9103575PTpk
 1    (Source: P.A. 89-126, eff.  7-11-95;  89-671,  eff.  8-14-96;
 2    90-4,   eff.   3-7-97;  90-288,  eff.  8-1-97;  90-655,  eff.
 3    7-30-98.)

 4        (35 ILCS 200/20-178 new)
 5        Sec.  20-178.  Certificate of  error;  refund;  interest.
 6    When   the   county   collector  makes  any  refunds  due  on
 7    certificates of error issued  under  Sections  14-15  through
 8    14-25  that  have  been  either certified or adjudicated, the
 9    county collector shall  pay  the  taxpayer  interest  on  the
10    amount of the refund at the rate of 0.5% per month.
11        No  interest shall be due under this Section for any time
12    prior to 60 days after the effective date of this  amendatory
13    Act  of  the 91st General Assembly. For certificates of error
14    issued prior to the effective date of this amendatory Act  of
15    the 91st General Assembly, the county collector shall pay the
16    taxpayer  interest  from  60 days after the effective date of
17    this amendatory Act of the 91st General  Assembly  until  the
18    date  the refund is paid. For certificates of error issued on
19    or after the effective date of this  amendatory  Act  of  the
20    91st  General  Assembly,  interest shall be paid from 60 days
21    after the certificate of error is issued by the chief  county
22    assessment  officer  to the date the refund is made. To cover
23    the  cost   of   interest,   the   county   collector   shall
24    proportionately  reduce  the  distribution of taxes collected
25    for each taxing district in which the property is situated.
26        This Section shall not apply to any certificate of  error
27    granting  a homestead exemption under Section 15-170, 15-172,
28    or 15-175.

29        Section 99.  Effective date.  This Act takes effect  upon
30    becoming law.

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