[ Search ] [ Legislation ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] | [ Engrossed ] | [ Enrolled ] |
91_SB1144ham001
LRB9106152SMpram
1 AMENDMENT TO SENATE BILL 1144
2 AMENDMENT NO. . Amend Senate Bill 1144 by replacing
3 the title with the following:
4 "AN ACT to amend the Property Tax Code by changing
5 Section 14-15."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The Property Tax Code is amended by changing
9 Section 14-15 as follows:
10 (35 ILCS 200/14-15)
11 Sec. 14-15. Certificate of error; counties of 3,000,000
12 or more.
13 (a) In counties with 3,000,000 or more inhabitants, if,
14 after the assessment is certified pursuant to Section 16-150,
15 but subject to the limitations of subsection (c) of this
16 Section, the county assessor discovers an error or mistake in
17 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
-2- LRB9106152SMpram
1 beginning the first Monday in December 1998 and thereafter)
2 where the certificate is executed for any assessment which
3 was the subject of a complaint filed in the board of appeals
4 (until the first Monday in December 1998 and the board of
5 review beginning the first Monday in December 1998 and
6 thereafter) for the tax year for which the certificate is
7 issued, may, either be certified according to the procedure
8 authorized by this Section or be presented and received in
9 evidence in any court of competent jurisdiction.
10 Certification is authorized, at the discretion of the county
11 assessor, for: (1) certificates of error allowing homestead
12 exemptions pursuant to Sections 15-170, 15-172, and 15-175;
13 (2) certificates of error on residential property of 6 units
14 or less; (3) certificates of error allowing exemption of the
15 property pursuant to Section 14-25; and (4) other
16 certificates of error reducing assessed value by less than
17 $100,000. Any certificate of error not certified shall be
18 presented to the court. The county assessor shall develop
19 reasonable procedures for the filing and processing of
20 certificates of error. Prior to the certification or
21 presentation to the court, the county assessor or his or her
22 designee shall execute and include in the certificate of
23 error a statement attesting that all procedural requirements
24 pertaining to the issuance of the certificate of error have
25 been met and that in fact an error exists. When so introduced
26 in evidence such certificate shall become a part of the court
27 records, and shall not be removed from the files except upon
28 the order of the court.
29 Certificates of error that will be presented to the court
30 shall be filed as an objection in the application for
31 judgment and order of sale for the year in relation to which
32 the certificate is made or as an amendment to the objection
33 under subsection (b). Certificates of error that are to be
34 certified according to the procedure authorized by this
-3- LRB9106152SMpram
1 Section need not be presented to the court as an objection or
2 an amendment under subsection (b). The State's Attorney of
3 the county in which the property is situated shall mail a
4 copy of any final judgment entered by the court regarding any
5 certificate of error to the taxpayer of record for the year
6 in question.
7 Any unpaid taxes after the entry of the final judgment by
8 the court or certification on certificates issued under this
9 Section may be included in a special tax sale, provided that
10 an advertisement is published and a notice is mailed to the
11 person in whose name the taxes were last assessed, in a form
12 and manner substantially similar to the advertisement and
13 notice required under Sections 21-110 and 21-135. The
14 advertisement and sale shall be subject to all provisions of
15 law regulating the annual advertisement and sale of
16 delinquent property, to the extent that those provisions may
17 be made applicable.
18 A certificate of error certified under this Section shall
19 be given effect by the county treasurer, who shall mark the
20 tax books and, upon receipt of one of the following
21 certificates from the county assessor or the county assessor
22 and the board of review where the board of review is required
23 to endorse the certificate of error, shall issue refunds to
24 the taxpayer accordingly:
25 "CERTIFICATION
26 I, .................., county assessor, hereby certify
27 that the Certificates of Error set out on the attached
28 list have been duly issued to correct an error or mistake
29 in the assessment."
30 "CERTIFICATION
31 I, .................., county assessor, and we,
32 ........................................................,
33 members of the board of review, hereby certify that the
-4- LRB9106152SMpram
1 Certificates of Error set out on the attached list have
2 been duly issued to correct an error or mistake in the
3 assessment and that any certificates of error required to
4 be endorsed by the board of review have been so
5 endorsed."
6 The county treasurer has the power to mark the tax books
7 to reflect the issuance of certificates of error certified
8 according to the procedure authorized in this Section for
9 certificates of error issued under Section 14-25 or
10 certificates of error issued to and including 3 years after
11 the date on which the annual judgment and order of sale for
12 that tax year was first entered. The county treasurer has
13 the power to issue refunds to the taxpayer as set forth above
14 until all refunds authorized by this Section have been
15 completed.
16 To the extent that the certificate of error obviates the
17 liability for nonpayment of taxes, certification of a
18 certificate of error according to the procedure authorized in
19 this Section shall operate to vacate any judgment or
20 forfeiture as to that year's taxes, and the warrant books and
21 judgment books shall be marked to reflect that the judgment
22 or forfeiture has been vacated.
23 (b) Nothing in subsection (a) of this Section shall be
24 construed to prohibit the execution, endorsement, issuance,
25 and adjudication of a certificate of error if (i) the annual
26 judgment and order of sale for the tax year in question is
27 reopened for further proceedings upon consent of the county
28 collector and county assessor, represented by the State's
29 Attorney, and (ii) a new final judgment is subsequently
30 entered pursuant to the certificate. This subsection (b)
31 shall be construed as declarative of existing law and not as
32 a new enactment.
33 (c) No certificate of error, other than a certificate to
34 establish an exemption under Section 14-25, shall be executed
-5- LRB9106152SMpram
1 for any tax year more than 3 years after the date on which
2 the annual judgment and order of sale for that tax year was
3 first entered, except that during calendar years 1999 and
4 2000 a certificate of error may be executed for any tax year,
5 provided that the error or mistake in the assessment was
6 discovered no more than 3 years after the date on which the
7 annual judgment and order of sale for that tax year was first
8 entered.
9 (d) The time limitation of subsection (c) shall not
10 apply to a certificate of error correcting an assessment to
11 $1, under Section 10-35, on a parcel that a subdivision or
12 planned development has acquired by adverse possession, if
13 during the tax year for which the certificate is executed the
14 subdivision or planned development used the parcel as common
15 area, as defined in Section 10-35, and if application for the
16 certificate of error is made prior to December 1, 1997.
17 (e) The changes made by this amendatory Act of the 91st
18 General Assembly apply to certificates of error issued
19 before, on, and after the effective date of this amendatory
20 Act of the 91st General Assembly.
21 (Source: P.A. 90-4, eff. 3-7-97; 90-288, eff. 8-1-97; 90-655,
22 eff. 7-30-98; 91-393, eff. 7-30-99.)
23 Section 99. Effective date. This Act takes effect upon
24 becoming law.".