HB 5936

Abstract

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.