92_SB0638eng SB638 Engrossed LRB9205143SMdv 1 AN ACT concerning taxes. 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 Section 20-175 and by adding Section 20-176 as follows: 6 (35 ILCS 200/20-175) 7 Sec. 20-175. Refund for erroneous assessments or 8 overpayments. For all taxes except special assessments, if 9 any property is twice assessed for the same year, or assessed 10 before it becomes taxable, and the erroneously assessed taxes 11 have been paid either at sale or otherwise, or have been 12 overpaid by the same claimant or by different claimants, the 13 County Collector, upon being satisfied of the facts in the 14 case, shall refund the taxes to the proper claimant. When 15 the County Collector is unable to determine the proper 16 claimant, the circuit court, on petition of the person 17 paying the taxes, or his or her agent, and being satisfied of 18 the facts in the case, shall direct the county collector to 19 refund the taxes and deduct the amount thereof, pro rata, 20 from the moneys due to taxing bodies which received the taxes 21 erroneously paid, or their legal successors. Pleadings in 22 connection with the petition provided for in this Section 23 shall conform to that prescribed in the Civil Practice Law. 24 Appeals may be taken from the judgment of the circuit court, 25 either by the county collector or by the petitioner, as in 26 other civil cases. A claim for refund shall not be allowed 27 unless a petition is filed within 5 years from the date the 28 right to a refund arose. If a certificate of error results 29 in the allowance of a homestead exemption not previously 30 allowed, the county collector shall pay the taxpayer interest 31 on the amount of taxes paid that are attributable to the SB638 Engrossed -2- LRB9205143SMdv 1 amount of the additional allowance, at the rate of 6% per 2 year. To cover the cost of interest, the county collector 3 shall proportionately reduce the distribution of taxes 4 collected for each taxing district in which the property is 5 situated. 6 (Source: P.A. 83-121; 85-468; 88-455.) 7 (35 ILCS 200/20-176 new) 8 Sec. 20-176. Refund of special assessment. If a special 9 assessment is assessed twice for the same year on any 10 property, or the special assessment is assessed on any 11 property before it becomes taxable, and the erroneously 12 assessed special assessment has been paid either at sale or 13 otherwise, or has been overpaid by the same claimant or by 14 different claimants, the taxing district that imposed the 15 special assessment, upon being satisfied of the facts in the 16 case, shall refund the special assessment to the proper 17 claimant. When the taxing district that imposed the special 18 assessment is unable to determine the proper claimant, the 19 circuit court, on petition of the person paying the taxes, or 20 his or her agent, and being satisfied of the facts in the 21 case, shall direct the taxing district that imposed the 22 special assessment to refund the special assessment. 23 Pleadings in connection with the petition provided for in 24 this Section shall conform to that prescribed in the Civil 25 Practice Law. Appeals may be taken from the judgment of the 26 circuit court, either by the taxing district that imposed the 27 special assessment or by the petitioner, as in other civil 28 cases. A claim for refund shall not be allowed unless a 29 petition is filed within 5 years from the date the right to a 30 refund arose. 31 Section 99. Effective date. This Act takes effect on 32 January 1, 2002.