Public Act 90-0679 of the 90th General Assembly
Public Act 90-0679
SB1223 Enrolled LRB9007677KDks
AN ACT to amend the Property Tax Code by changing Section
23-25.
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
Section 23-25 as follows:
(35 ILCS 200/23-25)
Sec. 23-25. Tax exempt property; restriction on judicial
determinations tax objections.
(a) No taxpayer may file an objection as provided in
Section 21-175 or Section 23-10 on the grounds that the
property is exempt from taxation, or otherwise seek a
judicial determination as to tax exempt status, except as
provided in Section 8-40 and except as otherwise provided in
this Section and Section 14-25 and Section 21-175.
(b) Nothing in this Section shall affect the right of a
governmental agency to seek a judicial determination as to
the exempt status of property for those years during which
eminent domain proceedings were pending before a court, once
a certificate of exemption for the property is obtained by
the governmental agency under Section 8-35 or Section 8-40.
(c) This Section shall not apply to exemptions granted
under Sections 15-165 through 15-180.
(d) The limitation in this Section shall not apply to
court proceedings relating to an exemption for the 1985
assessment year and preceding assessment years. However, an
order entered in any such proceeding shall not preclude the
necessity of applying for an exemption for 1986 or later
assessment years in the manner provided by Section 16-70 or
16-130.
(e) The limitation in this Section shall not apply to
court proceedings to establish an exemption for any specific
assessment year, provided that the plaintiff or its
predecessor in interest in the property has established an
exemption for any subsequent or prior assessment year on
grounds comparable to those alleged in the court proceedings.
For purposes of this subsection, the exemption for a
subsequent or prior year must have been determined under
Section 8-35 or a prior similar law by the Department or a
predecessor agency, or under Section 8-40. Court proceedings
permitted by this subsection may be initiated while
proceedings for the subsequent or prior year under Section
16-70, 16-130, 8-35, or 8-40 are still pending, but judgment
shall not be entered until the proceedings under Section 8-35
or 8-40 have terminated.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
Section 10. The State Mandates Act is amended by adding
Section 8.21 as follows:
(30 ILCS 805/8.21 new)
Sec. 8.21. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by this
amendatory Act of 1997.
Section 99. Effective date. This Act takes effect upon
becoming law.