Public Act 90-0788 of the 90th General Assembly
Public Act 90-0788
SB1568 Enrolled LRB9009723KDmg
AN ACT to amend the Property Tax Code by changing
Sections 9-55 and 10-20.
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 9-55 and 10-20 as follows:
(35 ILCS 200/9-55)
Sec. 9-55. Survey by owner. When a property is divided
into parcels so that it cannot be described without
describing it by metes and bounds, it is the duty of the
owner to have the land surveyed and platted into lots. The
platting shall be in accord with the Plat Act. The plat shall
be certified and recorded. Any unit of local government
responsible for issuing building permits may require, by
ordinance, that the plat be certified and recorded before the
building permit is issued, unless a subdivision plat is not
required under subsection (b) of Section 1 of the Plat Act.
The description of property, in accordance with the number
and description in the plat, shall be a valid description of
the property described. However, no plat of a subdivision,
vacation or dedication of a tract of land shall be approved
by a city, incorporated town or village officer, nor shall
any recorder record a plat, unless a statement from the
county clerk is endorsed thereon showing that he or she finds
no delinquent general taxes, unpaid current general taxes,
delinquent special assessments or unpaid current special
assessments against the tract of land. No officer of a city,
village or incorporated town shall approve the plat of a
subdivision of a tract of land until all deferred
installments of outstanding unpaid special assessments are
either certified as paid by the proper collector, or a
division thereof is made in accord with the proposed
subdivision and duly approved by the court that confirmed the
special assessment.
(Source: P.A. 83-358; 88-455.)
(35 ILCS 200/10-20)
Sec. 10-20. Repairs and maintenance of residential
property. Maintenance and repairs to residential property
owned and used exclusively for a residential purpose shall
not increase the assessed valuation of the property. For
purposes of this Section, work shall be deemed repair and
maintenance when it (1) does not increase the square footage
of improvements and does not materially alter the existing
character and condition of the structure but is limited to
work performed to prolong the life of the existing
improvements or to keep the existing improvements in a well
maintained condition; and (2) employs materials, such as
those used for roofing or siding, whose value is not greater
than the replacement value of the materials being replaced.
Maintenance and repairs, as those terms are used in this
Section, to property that enhance the overall exterior and
interior appearance and quality of a residence by restoring
it from a state of disrepair to a standard state of repair do
not "materially alter the existing character and condition"
of the residence.
(Source: P.A. 80-1289; 80-1364; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.