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Public Act 103-0583
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| SB1988 Enrolled | LRB103 26970 HLH 53337 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois, |
represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing |
Section 12-55 as follows:
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(35 ILCS 200/12-55) |
Sec. 12-55. Notice requirement if assessment is increased; |
counties of 3,000,000 or more. |
(a) In counties with 3,000,000 or more inhabitants, a |
revision by the county assessor, except where such revision is |
made on complaint of the owner, shall not increase an |
assessment without notice to the person to whom the most |
recent tax bill was mailed and an opportunity to be heard |
before the assessment is verified. The county assessor shall |
continue to accept appeals from the taxpayer for a period of |
not less than 30 business days from the later of the date the |
assessment notice is mailed as provided in this subsection or |
is published on the assessor's website. When a notice is |
mailed by the county assessor to the address of a mortgagee, |
the mortgagee, within 7 business days after the mortgagee |
receives the notice, shall forward a copy of the notice to each |
mortgagor of the property referred to in the notice at the last |
known address of each mortgagor as shown on the records of the |
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mortgagee. There shall be no liability for the failure of the |
mortgagee to forward the notice to each mortgagor. The |
assessor may provide for the filing of complaints and make |
revisions at times other than those dates published under |
Section 14-35. When the county assessor has completed the |
revision and correction and entered the changes and revision |
in the assessment books, an affidavit shall be attached to the |
assessment books in the form required by law, signed by the |
county assessor. |
(b) In counties with 3,000,000 or more inhabitants, for |
parcels, other than parcels in the class that includes the |
majority of the single-family residential parcels under a |
county ordinance adopted in accordance with Section 4 of |
Article IX of the Illinois Constitution, located in the |
assessment district for which the current assessment year is a |
general assessment year, within 30 days after sending the |
required notices under this Section, the county assessor shall |
file with the board of appeals (until the first Monday in |
December 1998, and the board of review beginning the first |
Monday in December 1998 and thereafter) a list of the parcels |
for which the notices under this Section were sent, showing |
the following information for each such parcel: the parcel |
index number, the township in which the parcel is located, the |
class for the current year, the previous year's final total |
assessed value, the total assessed value proposed by the |
county assessor, and the name of the person to whom the notice |
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required under this Section was sent. The list shall be |
available for public inspection at the office of the board |
during the regular office hours of the board. The list shall be |
retained by the board for at least 10 years after the date it |
is initially filed by the county assessor. |
(c) The provisions of subsection (b) of this Section shall |
be applicable beginning with the assessment for the 1997 tax |
year. |
(Source: P.A. 90-4, eff. 3-7-97; 91-751, eff. 6-2-00.) |
