Senate Sponsors: LAUZEN. House Sponsors: BIGGINS Short description: MUNI CD-TECHNICAL Synopsis of Bill as introduced: Amends the Illinois Municipal Code by making technical changes to the short title. SENATE AMENDMENT NO. 1. Deletes reference to: 65 ILCS 5/1-1-1 Adds reference to: New Act Deletes everything. Creates the Local Government Taxpayers' Bill of Rights Act. Requires units of local government to: determine in what order payments will be applied to tax liabilities, penalties, and interest; adopt a statute of limitations for the determination and assessment of taxes; follow certain procedures when conducting audits or appeals; abate taxes, interest, and penalties assessed because of erroneous written information or advice provided to a taxpayer by the unit of local government; place seized bank accounts in escrow for a period of 20 days; appoint a Tax Appeal Officer or Board of Appeals; disclose the amount of tax due; establish an internal review process concerning liens; and provide copies of tax ordinances to the Department of Commerce and Community Affairs. Limits the amount of interest and penalties that may be assessed against taxpayers. Provides that units of local government may not cancel installment contracts unless a taxpayer fails to pay any amount due and fails to cure the delinquency. Allows taxpayers to sue units of local government if the unit of local government intentionally or recklessly disregards tax laws, regulations, or rules. Requires the Department of Commerce and Community Affairs to retain copies of tax ordinances and to maintain a database of those ordinances that is accessible to interested taxpayers. Contains other provisions. Preempts home rule. Effective immediately. HOME RULE NOTE, S-AM 1 (Department of Commerce and Community Affairs) SB880 (S-am 1) pre-empts home rule authority. STATE MANDATES NOTE, S-AM 1 (Department of Commerce and Community Affairs) SB880 (S-am 1) creates a due process mandate and a local gov't. organization and structure mandate. SENATE AMENDMENT NO. 2. Provides that "locally imposed and administered tax" includes fees collected by a unit of local government other than infrastructure maintenance fees. Provides that a "Tax Appeal Officer" includes an existing employee of a unit of local government or an individual appointed by a unit of local government who reviews appeals resulting from an audit of a taxpayer's books and records conducted by the local tax administrator. Provides that a "unit of local government" does not include (i) home rule municipalities with a population greater than 1,000,000 and (ii) home rule counties with a population greater than 3,000,000 that have locally administered departments or bureaus of revenue. Requires units of local government to abate taxes, interest, and penalties assessed based upon the erroneous written advice (now, advice) of the local tax administrator. Deletes requirement that the unit of local government abate taxes, interest, and penalties assessed based upon the erroneous written information or advice given by the staff, employees, or authorized agents of the local tax administrator. Deletes provisions concerning Tax Appeal Officers and Boards of Appeals. Requires units of local government to appoint one or more Tax Appeal Officers to review requests for abatement of taxes, interest, or penalties resulting from an audit of a taxpayer's books and records. Allows the Tax Appeal Officer to abate, in whole or in part, any tax, interest, or penalty with the approval of the local tax administrator. Allows a taxpayer to sue a unit of local government if the local tax administrator willfully or wantonly (now, intentionally or recklessly) disregards any laws, regulations, or rules in collecting taxes. Makes other changes. Last action on Bill: SESSION SINE DIE Last action date: 01-01-09 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 2 END OF INQUIRY Full Text Bill Status