HB3664 EngrossedEnrolled LRB096 09387 RCE 19544 b AN ACT concerning revenue.
In any county with less than 3,000,000 inhabitants, if an owner fails to file an application for any homestead exemption provided under Article 15 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 HB3664 EngrossedEnrolled - 2 - LRB096 09387 RCE 19544 b certificate of error setting forth the correct taxable valuation of the property.