96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5936


 
Introduced 2/10/2010, by Rep. Robert Rita
 
SYNOPSIS AS INTRODUCED:
 		





 


  



35 ILCS 200/20-175










     Amends the Property Tax Code.  In a Section concerning refunds for erroneous assessments or overpayments, provides that, if  the right to a refund arose on or after January 1, 2000, a claim for refund shall not be allowed unless a petition is filed with the circuit court or a claim is made to the county collector within 10 years after the date the right to a refund
arose (now, a claim is not allowed unless a petition is filed within 5 years from the date the right to a refund
arose).  Provides that each county collector must maintain payment image records for a minimum of 10 years after the date of payment.
  















LRB096 18758 HLH 34143 b

















FISCAL NOTE ACT MAY APPLY


HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY
















 


 


A BILL FOR









 




  






HB5936

LRB096 18758 HLH 34143 b





  
1
    AN ACT concerning revenue.
  
 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:
  


 
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    Section 5. 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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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 
23
Law. Appeals may be taken from the
judgment of the circuit 
 


 






HB5936
- 2 -
LRB096 18758 HLH 34143 b




1
court, either by the county collector or by the
petitioner, as 
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in other civil cases.  If the right to a refund arose before 
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January 1, 2000, a A claim for refund shall not be allowed

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unless a petition is filed within 5 years from the date the 
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right to a refund
arose.  If the right to a refund arose on or 
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after January 1, 2000, a claim for refund shall not be allowed 
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unless a petition is filed with the circuit court or a claim is 
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made to the county collector within 10 years after the date the 
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right to a refund
arose. If a certificate of error results in 
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the allowance of a homestead
exemption not previously allowed, 
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the county collector shall pay the taxpayer
interest on the 
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amount of taxes paid that are attributable to the amount of the

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additional allowance, at the rate of 6% per year.  To cover the 
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cost of
interest, the county collector shall proportionately 
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reduce the distribution of
taxes collected for each taxing 
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district in which the property is situated. Each county 
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collector must maintain payment image records for a minimum of 
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10 years after the date of payment. 

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(Source: P.A. 83-121; 85-468; 88-455.)