35 ILCS 200/14-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 200/ - Property Tax Code.|Title 3 - Valuation and Assessment

Sec. 14-15. Certificate of error; counties of 3,000,000 or more.(a) In counties with 3,000,000 or more inhabitants, if, after the  assessment is certified pursuant to Section 16-150, but subject to the  limitations of subsection (c) of this Section,  the county assessor discovers an error or mistake in the assessment, the  assessor shall execute a certificate setting forth the nature and cause of the  error.  The certificate when endorsed by the county assessor, or when endorsed  by the county assessor and board of appeals (until the first Monday in December  1998 and the board of review beginning the first Monday in December 1998 and  thereafter) where the certificate is executed for any assessment which was the  subject of a complaint filed in the board of appeals (until the first Monday in  December 1998 and the board of review beginning the first Monday in December  1998 and thereafter) for the tax year for which the certificate is issued,  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.  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:       "CERTIFICATIONI, .................., county assessor, hereby certify     that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment."       "CERTIFICATIONI, .................., county assessor, and we,     ........................................................, members of the board of review, hereby certify that the Certificates of Error set out on the attached list have been duly issued to correct an error or mistake in the assessment and that any certificates of error required to be endorsed by the board of review have been so endorsed."The county treasurer has the power to mark the tax books to reflect  the issuance of certificates of error  certified according to  the procedure authorized in this Section for certificates of error issued under  Section 14-25 or certificates of error  issued to and including 3  years after the date on which the annual judgment and order of sale for that  tax year was first entered.  The county  treasurer has the power to issue refunds to the taxpayer as set forth  above until all refunds authorized by this Section have been completed.To the extent that the certificate of error obviates the liability for  nonpayment of taxes, certification of a certificate of error according to the  procedure authorized in this Section shall operate to vacate any judgment or  forfeiture as to that year's taxes, and the warrant books and judgment books  shall be marked to reflect that the judgment or forfeiture has been vacated.(b) Nothing in subsection (a) of this Section shall be construed to  prohibit the execution, endorsement, issuance, and adjudication of a  certificate of error if (i) the annual judgment and order of sale for the tax  year in question is reopened for further proceedings upon consent of the county  collector and county assessor, represented by the State's Attorney, and (ii) a  new final judgment is subsequently entered pursuant to the certificate.  This  subsection (b) shall be construed as declarative of existing law and not as a  new enactment.(c) No certificate of error, other than a certificate to establish an  exemption under Section 14-25, shall be executed for any tax year more than 3  years after the date on which the annual judgment and order of sale for that  tax year was first entered, except that during calendar years 1999 and 2000 a  certificate of error may  be  executed  for any tax year, provided that the error or mistake in the assessment was  discovered no  more than 3 years after the date on which the annual judgment and order of sale  for that  tax year was first entered.(d) The time limitation of subsection (c) shall not apply to a certificate  of error correcting an assessment to $1, under Section 10-35, on a parcel that  a subdivision or planned development has acquired by adverse possession, if  during the tax year for which the certificate is executed the subdivision or  planned development used the parcel as common area, as defined in Section  10-35, and if application for the certificate of error is made prior to  December 1, 1997.(e) The changes made by this amendatory Act of the 91st General  Assembly apply to certificates  of error issued before, on, and after the effective date of this amendatory Act  of the 91st General Assembly.       (Source: P.A. 95-644, eff. 10-12-07.)