SB 615 — PROP TX-ASSESSMNT CHNGE-NOTICE

093_SB0615SB615 Engrossed LRB093 07258 SJM 07416 b AN ACT in relation to taxes.

The Property Tax Code is amended by changing SectionsSection 12-20 and 12-55 as follows:

(35 ILCS 200/12-20)200/12-55) Sec.

12-20.

Publication of assessments;

counties of 3,000,000 or more.

In counties with 3,000,000 or more inhabitants, in each year of a general assessment, for each county or assessment district therein if the county is divided into assessment districts as provided in Section 9-220, the county assessor shall publish a complete assessment list as soon as the assessment is completed as required under this Section.

In years other than years of a general assessment or reassessment, the county assessor shall cause to be published, within the time and in the manner described here, a complete list of assessments in which changes are made together with the changes made in the valuation or assessment of property since the last preceding assessment,________________b______________________l_____________ _____e_____________________e______________________s_____________ _____c_____________________y______________________c_____________ _____s_____________________u______________________y_____________ _____s______________________t_____________________c_____________ _______i_____________________s____________________g_____________ _____s_____________________a______________________a_____________ _____s_____________________a______________________c_____________ _____c_____________________d______________________p_____________ _____a______________________r______________________f______.

The publication shall contain a copy of the land value map for the township, if required by the Department.

-2- LRB093 07258 SJM 07416 b The publication of the assessments or the changes shall be printed in some newspaper or newspapers of general circulation published in the county except that, in every township or incorporated town which has superseded a civil township, in which there is published one or more newspapers of general circulation, the assessment list of each township shall be published in one of the newspapers.

In cities of more than 2,000,000 inhabitants, the assessment list of the city shall be printed in one or more newspapers of general circulation published in the township assessment district within the city or, in the event a newspaper of general circulation is not published within the township assessment district, in one or more newspapers of general circulation published within the city.

Any newspaper publishing an assessment list under this Section is entitled to a fee of 40¢ per column line for publishing the list.

_t_____________________i______________________r_____________ _____e_____________________e______________________e_____________ _____e_________________ _____E______________ _i_____________________i______________________i____ _i______________________m_____________________t___ _l_____________________n______________________o_____________ _____r_____________________o______________________e_____________ _______b___________________t_______________________t____________ _____c_____________________h______________________r_____________ _____a_____________________t______________________e__________ (Source:

P.A.

85-696;

86-1481;

88-455.) (35 ILCS 200/12-55) Sec.

(a) In counties with 3,000,000 or more inhabitants, a -3- LRB093 07258 SJM 07416 b revision by the county assessor, except where such revision is made on complaint of the ownerowner, o ______________w_____________ _____s_____________________v______________________n_____________ _____s_____________________u______________________y_____________ _____s______________________t__________, 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.

I _____________s_____________ _____y_____________________a______________________e_____________ _____c_____________________o_______________________t____________ _____s______________________t_____________________t_____________ _____n_____________________t_______________________m____________ _____d_____________________t________________________a___________ _______p___________________c______________________o_____________ _____i______________________b_____________________c_____________ _____r______________________f_______ 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 mortgagee.

I________________c_____________________l_____________ _____p_____________________s_______________________t____________ _____s_____________________n______________________h_____________ _____b_____________________n________________________p___________ _______b___________________w______________________r_____________ _____l_____________________h______________________e_____________ _____h_____________________u______ The assessor may provide for the filing of complaints and make revisions at times other than those dates SB615 Engrossed -2- LRB093 07258 SJM 07416 b published under Section 14-35.

(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 -4- LRB093 07258 SJM 07416 b 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: