SB 270

Abstract

Amends the Property Tax Code. Provides that in counties with 3,000,000 or more inhabitants, a tax objection complaint may be filed within 180 days (now, 75) after the first penalty date of the final tax installment. Provides that in counties with less than 3,000,000 inhabitants, a tax objection complaint may be filed within 120 days (now, 75) after the first penalty date of the final tax installment. Provides that a claim for a refund of taxes paid by a person who is not liable for the tax shall be made to the county collector or, if the collector is unable to determine whether the claim is proper or denies the claim, by petition to the circuit court (now, by complaint filed with the board of review). Provides that after a refund is allowed by the county collector, the assessor or the county clerk, or both, shall list and assess the property in the name of the corrected assessee of record (now, the board of review or board of appeals lists and assesses in the name of the correct owner). Provides that any unpaid tax resulting from a refund shall be added to the taxes on the property for a subsequent year. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.