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Sen. Don Harmon
Filed: 4/11/2008
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09500SB2636sam002 |
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LRB095 18910 AJO 49274 a |
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| AMENDMENT TO SENATE BILL 2636
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| AMENDMENT NO. ______. Amend Senate Bill 2636, AS AMENDED, |
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| after the enacting clause, by inserting the following:
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| "Section 3. The Property Tax Code is amended by changing |
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| Section 20-175 as follows:
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| (35 ILCS 200/20-175)
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| Sec. 20-175. Refund for erroneous assessments or |
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| overpayments. If any
property is twice assessed for the same |
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| year, or assessed before it becomes
taxable, and the |
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| erroneously assessed taxes have been paid either at sale or
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| otherwise, or have been overpaid by the same claimant or by |
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| different
claimants, the County Collector, upon being |
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| satisfied of the facts in the case,
shall refund the taxes to |
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| the proper claimant. When the County Collector is
unable to |
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| determine the proper claimant, the circuit court, on petition |
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| of the
person paying the taxes, or his or her agent, and being |
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09500SB2636sam002 |
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LRB095 18910 AJO 49274 a |
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| satisfied of the facts
in the case, shall direct the county |
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| collector to refund the taxes and deduct
the amount thereof, |
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| pro rata, from the moneys due to taxing bodies which
received |
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| the taxes erroneously paid, or their legal successors. |
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| Pleadings
in connection with the petition provided for in this |
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| Section shall conform
to that prescribed in the Civil Practice |
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| Law. Appeals may be taken from the
judgment of the circuit |
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| court, either by the county collector or by the
petitioner, as |
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| in other civil cases. Any erroneous assessment payments or |
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| overpayments not refunded within 7 years shall be delivered to |
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| the Office of the Illinois State Treasurer pursuant to the |
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| Illinois Uniform Disposition of Unclaimed Property Act. A claim |
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| for refund shall not be allowed
unless a petition is filed |
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| within 5 years from the date the right to a refund
arose. If a |
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| certificate of error results in the allowance of a homestead
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| exemption not previously allowed, the county collector shall |
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| pay the taxpayer
interest on the amount of taxes paid that are |
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| attributable to the amount of the
additional allowance, at the |
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| rate of 6% per year. To cover the cost of
interest, the county |
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| collector shall proportionately reduce the distribution of
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| taxes collected for each taxing district in which the property |
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| is situated.
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| (Source: P.A. 83-121; 85-468; 88-455.)".
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