35 ILCS 200/14-15 — Illinois Code / Chapter 35 / Act 200 / Section 14-15
Section 14-15
Status: in_force

(35 ILCS 200/14-15) Sec. 14-15. Certificate of error; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, if the county assessor discovers an error or mistake in the assessment after the assessment is certified pursuant to Section 16-150, the assessor shall execute a certificate setting forth the nature and cause of the error, unless any time limitation applying to that certificate of error has expired. The certificate may either be certified according to the procedure authorized by this Section or be presented and received in evidence in any court of competent jurisdiction, provided that the certificate is endorsed by the county assessor or, if the certificate is executed for an assessment that was the subject of a complaint filed in the board of review for the tax year for which the certificate is issued, endorsed by the county assessor and the board of review. Certification is authorized, at the discretion of the county assessor, for: (1) certificates of error allowing homestead exemptions under Article 15; (2) certificates of error on residential property of 6 units or less; (3) certificates of error allowing exemption of the property pursuant to Section 14-25; and (4) other certificates of error reducing assessed value by less than $100,000. Any certificate of error not certified shall be presented to the court. The county assessor shall develop reasonable procedures for the filing and processing of certificates of error. Prior to the certification or presentation to the court, the county assessor or his or her designee shall execute and include in the certificate of error a statement attesting that all procedural requirements pertaining to the issuance of the certificate of error have been met and that in fact an error exists. When so introduced in evidence such certificate shall become a part of the court records, and shall not be removed from the files except upon the order of the court. Certificates of error that will be presented to the court shall be filed as an objection in the application for judgment and order of sale for the year in relation to which the certificate is made or as an amendment to the objection under subsection (b). Certificates of error that are to be certified according to the procedure authorized by this Section need not be presented to the court as an objection or an amendment under subsection (b). The State's Attorney of the county in which the property is situated shall mail a copy of any final judgment entered by the court regarding any certificate of error to the taxpayer of record for the year in question. Any unpaid taxes after the entry of the final judgment by the court or certification on certificates issued under this Section may be included in a special tax sale, provided that an advertisement is published and a notice is mailed to the person in whose name the taxes were last assessed, in a form and manner substantially similar to the advertisement and notice required under Sections 21-110 and 21-135. The advertisement and sale shall be subject to all provisions of law regulating the annual advertisement and sale of delinquent property, to the extent that those provisions may be made applicable. A certificate of error certified under this Section shall be given effect by the county treasurer, who shall mark the tax books and, upon receipt of one of the following certificates from the county assessor or the county assessor and the board of review where the board of review is required to endorse the certificate of error, shall issue refunds to the taxpayer accordingly: "CERTIFICATION I, .................., county assessor, hereby certify that the Certificates of Error set