Public Act 93-0248

HB2567 Enrolled                      LRB093 07275 SJM 07434 b

    AN ACT concerning taxes.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The Property Tax Code is amended by changing
Sections 16-180, 16-190, and 16-191 as follows:

    (35 ILCS 200/16-180)
    Sec. 16-180.   Procedure  for  determination  of  correct
assessment.  The Property Tax Appeal Board shall establish by
rules an informal procedure  for  the  determination  of  the
correct  assessment  of  property  which is the subject of an
appeal.   The  procedure,  to  the  extent  that  the   Board
considers   practicable,  shall  eliminate  formal  rules  of
pleading,  practice  and  evidence,  and   except   for   any
reasonable  filing  fee  determined by the Board, may provide
that costs shall be in the discretion of the Board. A copy of
the appellant's petition shall be mailed by the clerk of  the
Property  Tax Appeal Board to the board of review or board of
appeals whose decision is being appealed. In all cases  where
a change in assessed valuation of $100,000 or more is sought,
the board of review or board of appeals shall serve a copy of
the  petition  on  all  taxing districts as shown on the last
available tax bill. The chairman of the Property  Tax  Appeal
Board  shall  provide  for  the  speedy  hearing  of all such
appeals.  Each appeal shall be limited to the grounds  listed
in  the  petition  filed  with the Property Tax Appeal Board.
All appeals shall be considered de novo. Where  no  complaint
has  been made to the board of review of the county where the
property is located and the appeal is  based  solely  on  the
effect of an equalizing factor assigned to all property or to
a  class of property by the board of review, the Property Tax
Appeal Board  shall  not  grant  a  reduction  in  assessment
greater  than  the amount that was added as the result of the
equalizing factor.
(Source: P.A. 88-455; 89-671, eff. 8-14-96.)

    (35 ILCS 200/16-190)
    Sec. 16-190.  Record of proceedings and orders.
    (a)  The Property Tax Appeal Board shall keep a record of
its proceedings and orders and the record shall be  a  public
record.  In all cases where the contesting party is seeking a
change  of  $100,000  or  more  in  assessed  valuation,  the
contesting party must provide a court reporter at his or  her
own  expense.   The  original  certified  transcript  of such
hearing shall be forwarded to the Springfield office  of  the
Property  Tax  Appeal  Board  and  shall  become  part of the
Board's official record of the  proceeding  on  appeal.  Each
year  the  Property  Tax  Appeal Board shall publish a volume
containing a synopsis of representative cases decided by  the
Board during that year. The publication shall be organized by
or  cross-referenced  by the issue presented before the Board
in each case contained in the  publication.  The  publication
shall  be  available  for  inspection  by  the  public at the
Property  Tax  Appeal  Board  offices  and  copies  shall  be
available for  a  reasonable  cost,  except  as  provided  in
Section 16-191.
    (b)  The   Property   Tax   Appeal  Board  shall  provide
annually, no later than February 1, to the Governor  and  the
General  Assembly  a report that contains for each county the
following:
         (1) the total number of  cases  for  commercial  and
    industrial  property  requesting  a reduction in assessed
    value of $100,000 or more for each of the last 5 years;
         (2) the total number of  cases  for  commercial  and
    industrial  property  decided  by the Property Tax Appeal
    Board for each of the last 5 years; and
         (3) the total change in assessed value based on  the
    Property   Tax  Appeal  Board  decisions  for  commercial
    property and industrial property for each of the  last  5
    years.
    (c) The requirement for providing a report to the General
Assembly  shall  be  satisfied by filing copies of the report
with the following:
         (1) the Speaker of the House of Representatives;
         (2)  the   Minority   Leader   of   the   House   of
    Representatives;
         (3) the Clerk of the House of Representatives;
         (4) the President of the Senate;
         (5) the Minority Leader of the Senate;
         (6) the Secretary of the Senate;
         (7)  the  Legislative  Research Unit, as required by
    Section 3.1 of the General Assembly Organization Act; and
         (8) the State Government Report Distribution  Center
    for  the  General Assembly, as required by subsection (t)
    of Section 320 of the State Library Act.
(Source: P.A. 90-770, eff. 8-14-98.)

    (35 ILCS 200/16-191)
    Sec. 16-191.  Publications for  Chief  County  Assessment
Officers.   The  Property  Tax  Appeal  Board  shall annually
distribute to each chief county assessment officer,  free  of
charge,  one copy of the volume published pursuant to Section
16-190 and one copy of any other publication produced by  the
Property Tax Appeal Board, upon request.
    In   addition,   in   counties  with  3,000,000  or  more
inhabitants,   the   Property   Tax   Appeal   Board    shall
electronically  distribute  every 30 days to the chief county
assessment  officer,  free  of  charge,  appeal   information
containing the following:
         (1) appeal year and appeal docket number;
         (2)  Property  Tax  Appeal Board class and requested
    level of reduction;
         (3) appellant name;
         (4) permanent index number or numbers;
         (5) scheduled hearing dates;
         (6) final assessed value determined by the  Property
    Tax Appeal Board;
         (7) date case closed at Property Tax Appeal Board;
         (8) reason for action;
         (9) intervenor name; and
         (10) intervenor representatives.
(Source: P.A. 90-770, eff. 8-14-98.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.