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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 any14proceeding to collect or to enjoin the collection of taxes15based upon any assessment of any property belonging to any16taxpayer,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 -2- LRB9103575PTpk 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 filedA certificate executed under this Section may6be issued to the person erroneously assessed. A certificate7executed under this Section or a list of the parcels for8which certificates have been issued may be presented by the9assessor to the courtas 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 18thecertificate 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 certifiedexecutedunder this 32 Sectionallowing homestead exemptions under Sections 15-170,3315-172, and 15-175 of this Act (formerly Sections 19.23-1 and3419.23-1a 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 certificatescertificatefrom 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 assessmentallow homestead exemptions pursuant to12Sections 15-170, 15-172, and 15-175 of the Property Tax13Code (formerly Sections 19.23-1 and 19.23-1a of the14Revenue Act of 1939) which should have been previously15allowed; and that a certified copy of the attached list16and this certification have been served upon the county17State'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 ofhomesteadcertificates 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. 4The county treasurer has no power to issue refunds to the5taxpayer as set forth above unless the Certification set out6in this Section has been served upon the county State's7Attorney.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.