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Rep. Thomas Holbrook
Filed: 5/29/2009
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09600SB1825ham002 |
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LRB096 09385 HLH 27676 a |
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| AMENDMENT TO SENATE BILL 1825
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| AMENDMENT NO. ______. Amend Senate Bill 1825, AS AMENDED, |
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| by replacing everything after the enacting clause with the |
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| following:
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| "Section 5. The Property Tax Code is amended by changing |
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| Sections 1-55 and 9-80 as follows:
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| (35 ILCS 200/1-55)
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| Sec. 1-55. 33 1/3%. Except as provided in Section 9-80, |
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| one-third One-third of the fair cash value of property, as
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| determined by the Department's sales ratio studies for the 3 |
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| most recent years
preceding the assessment year, adjusted to |
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| take into account any changes in
assessment levels implemented |
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| since the data for the studies were collected.
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| (Source: P.A. 86-1481; 87-877; 88-455.)
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| (35 ILCS 200/9-80)
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LRB096 09385 HLH 27676 a |
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| Sec. 9-80. Authority to revise assessments; Counties of |
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| less than 3,000,000. |
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| (a) The chief county assessment officer in counties with |
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| less than 3,000,000
inhabitants shall have the same authority |
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| as the township or multi-township
assessor to assess and to |
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| make changes or alterations in the assessment of
property, and |
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| shall assess and make such changes or alterations in the
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| assessment of property as though originally made. Changes by |
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| the chief county
assessment officer in valuations shall be |
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| noted in a column provided, and no
change shall be made in the |
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| original assessor's figures.
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| When the chief county assessment officer or his or her |
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| deputy views property
for the purposes of assessing the |
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| property or determining whether a change or
alteration in the |
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| assessment of the property is required, he or she shall give
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| notice to the township assessor by U.S. Mail at least 5 days |
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| but not more than
30 days prior to the viewing, so that the |
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| assessor may arrange to be present at
the viewing. He or she |
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| shall also give notice to owners of the properties by
means of |
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| notices in a paper of general circulation in the township. The
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| notices shall state the chief county assessment officer's |
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| intention to view the
property but need not specify the date |
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| and time of the viewing. When the chief
county assessment |
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| officer or his or her deputy is present at the property to be
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| viewed, immediately prior to the viewing, he or she shall make |
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| a reasonable
effort to ascertain if the owner or his or her |
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LRB096 09385 HLH 27676 a |
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| representative, or the assessor,
are on the premises and to |
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| inform them of his or her intention to view the
property. |
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| Failure to provide notice to the township assessor and owner |
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| shall
not of and by itself invalidate any change in an |
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| assessment. A viewing under
this Section and Section 9-155 |
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| means actual viewing of the visible property in
its entirety |
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| from, on or at the site of the property.
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| (b) On or before October 1, 2009, the county assessor of |
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| Madison County and St. Clair County shall each reassess all |
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| property in the respective county at 33 1/3% of the fair cash |
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| value of the property, as determined by the Department's sales |
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| ratio studies for the most recent year preceding the assessment |
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| year. |
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| (c) All changes and alterations in the assessment of |
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| property shall be subject to
revision by the board of review in |
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| the same manner that original assessments
are reviewed.
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| (Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)
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| Section 90. The State Mandates Act is amended by adding |
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| Section 8.34 as follows:
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| (30 ILCS 805/8.34 new)
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| Sec. 8.34. Exempt mandate. Notwithstanding Sections 6 and 8 |
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| of this Act, no reimbursement by the State is required for the |
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| implementation of any mandate created by this amendatory Act of |
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| the 96th General Assembly.
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