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92_HB1918eng HB1918 Engrossed LRB9206682SMdv 1 AN ACT in relation to taxation. 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 Sections 8-35 and 15-25 as follows: 6 (35 ILCS 200/8-35) 7 Sec. 8-35. Notification requirements; procedure on 8 protest. 9 (a) Assessments made by the Department. Upon completion 10 of its original assessments, the Department shall publish a 11 complete list of the assessments in the State "official 12 newspaper." Any person feeling aggrieved by any such 13 assessment may, within 10 days of the date of publication of 14 the list, apply to the Department for a review and correction 15 of that assessment. Upon review of the assessment, the 16 Department shall make any correction as it considers just. 17Notice of each exemption decision made by the Department18under Sections 15-25, 16-70 or 16-130, shall be given by19certified mail to the applicant for exemption.20 If review of an assessment has been madeor if an21exemption decision has been made by the Department,and 22 notice has been given of the Department's decision, any party 23 to the proceeding who feels aggrieved by the decision, may 24 file an application for hearing. The application shall be in 25 writing and shall be filed with the Department within 20 days 26 after notice of the decision has been given by certified 27 mail. Petitions for hearing shall state concisely the 28 mistakes alleged to have been made or the new evidence to be 29 presented. 30 No action for the judicial review of any assessmentor31exemptiondecision of the Department shall be allowed unless HB1918 Engrossed -2- LRB9206682SMdv 1 the party commencing such action has filed an application for 2 a hearing and the Department has acted upon the application. 3 The extension of taxes on an assessment shall not be 4 delayed by any proceeding under this Section. In cases where 5 the assessment is revisedor the exemption granted, the taxes 6 extended upon the assessment, or that part of the taxes as 7 may be appropriate, shall be abated or, if already paid, 8 refunded. 9 (b) Exemption decisions made by the Department. Notice 10 of each exemption decision made by the Department under 11 Section 15-25, 16-70, or 16-130 shall be given by certified 12 mail to the applicant for exemption. 13 If an exemption decision has been made by the Department 14 and notice has been given of the Department's decision, any 15 party to the proceeding who feels aggrieved by the decision 16 may file an application for hearing. The application shall 17 be in writing and shall be filed with the Department within 18 60 days after notice of the decision has been given by 19 certified mail. Petitions for hearing shall state concisely 20 the mistakes alleged to have been made or the new evidence to 21 be presented. 22 If a petition for hearing is filed, the Department shall 23 reconsider the exemption decision and shall grant any party 24 to the proceeding a hearing. As soon as practical after the 25 reconsideration and hearing, the Department shall issue a 26 notice of decision by mailing the notice by certified mail. 27 The notice shall set forth the Department's findings of fact 28 and the basis of the decision. 29 Within 30 days after the mailing of a notice of decision, 30 any party to the proceeding may file with the Director a 31 written request for rehearing in such form as the Department 32 may be rule prescribe, setting for the grounds on which 33 rehearing is requested. If rehearing or Departmental review 34 is granted, as soon as practical after the rehearing or HB1918 Engrossed -3- LRB9206682SMdv 1 Departmental review has been held, the Department shall issue 2 a revised decision to the party or the party's legal 3 representative as a result of the rehearing. The action of 4 the Department on a petition for hearing shall become final 5 the later of (i) 30 days after issuance of a notice of 6 decision, if no request for rehearing is made, or (ii) if a 7 timely request for rehearing is made, upon the issuance of 8 the denial of the request or the issuance of a notice of 9 final decision. 10 No action for the judicial review of any exemption 11 decision of the Department shall be allowed unless the party 12 commencing the action has filed an application for a hearing 13 and the Department has acted upon the application. 14 The extension of taxes on an assessment shall not be 15 delayed by any proceeding under this Section. In cases when 16 the exemption is granted, in whole or in part, the taxes 17 extended upon the assessment, or that part of the taxes as 18 may be appropriate, shall be abated or, if already paid, 19 refunded. 20 (Source: P.A. 84-222; 88-455.) 21 (35 ILCS 200/15-25) 22 Sec. 15-25. Removal of exemptions. If the Department 23 determines that any property has been unlawfully exempted 24 from taxation, or is no longer entitled to exemption, the 25 Department shall, before January 1 of any year, direct the 26 chief county assessment officer to assess the property and 27 return it to the assessment rolls for the next assessment 28 year. The Department shall give notice of its decision to 29 the owner of the property by certified mail. The decision 30 shall be subject to review and hearing under with Section 31 8-35, upon application by the owner filed within 6010days 32 after the notice of decision is mailed. However, the 33 extension of taxes on the assessment shall not be delayed by HB1918 Engrossed -4- LRB9206682SMdv 1 any proceedings under this Section. If the property is 2 determined to be exempt, any taxes extended upon the 3 assessment shall be abated or, if already paid, be refunded. 4 (Source: P.A. 82-554; 88-455.) 5 Section 99. Effective date. This Act takes effect upon 6 becoming law.