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Public Act 91-0377
HB1693 Enrolled LRB9104685PTpk
AN ACT to amend the Property Tax Code by changing
Sections 14-20 and 16-75.
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 14-20 and 16-75 as follows:
(35 ILCS 200/14-20)
Sec. 14-20. Certificate of error; counties of less than
3,000,000. In any county with less than 3,000,000
inhabitants, if, at any time before judgment or order of sale
is entered in any proceeding to collect or to enjoin the
collection of taxes based upon any assessment of any
property, the chief county assessment officer discovers an
error or mistake in the assessment (other than errors of
judgment as to the valuation of the property), he or she
shall issue to the person erroneously assessed a certificate
setting forth the nature of the error and the cause or causes
of the error. In any county with less than 3,000,000
inhabitants, if an owner fails to file an application for the
Senior Citizens Assessment Freeze Homestead Exemption
provided in Section 15-172 during the previous assessment
year and qualifies for the exemption, the Chief County
Assessment Officer pursuant to this Section, or the Board of
Review pursuant to Section 16-75, shall issue a certificate
of error setting forth the correct taxable valuation of the
property. The certificate, when properly endorsed by the
majority of the board of review, showing their concurrence,
and not otherwise, may be used in evidence in any court of
competent jurisdiction, and when so introduced in evidence,
shall become a part of the court record and shall not be
removed from the files except on an order of the court.
Issuance of a certificate of error shall not reduce a
tax, except as ordered by the court.
(Source: P.A. 90-552, eff. 12-12-97.)
(35 ILCS 200/16-75)
Sec. 16-75. Certificates of error. The board of review
shall, at any time before judgment, if an error or mistake is
discovered (other than errors of judgment as to the
valuation), in any assessment, issue to the person
erroneously assessed a certificate setting forth the nature
of the error and its cause or causes. The certificate when
properly endorsed by the chief county assessment officer,
showing concurrence therein, and not otherwise, may be used
in evidence in any court of competent jurisdiction, and when
so introduced in evidence, shall become a part of the court
records, and shall not be removed from the files except upon
the order of the court. Issuance of a certificate of error
shall not reduce a tax, except as ordered by the court.
After the board of review has issued a certificate of
error and it has been properly endorsed by the chief county
assessment officer, 2 copies of the certificate shall be made
and one copy given to the county clerk and one copy to the
collector. The county clerk shall keep records of the
changes or corrections made in the certificate and shall
certify such corrections to the collector so that he or she
can account for the proper amount of taxes chargeable to him
or her.
(Source: P.A. 86-345; 86-413; 86-1028; 86-1481; 88-455.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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