Bill Text: IL HB0833 | 2019-2020 | 101st General Assembly | Enrolled


Bill Title: Amends the Property Tax Code. Provides that a person who has been granted a senior citizens homestead exemption need not reapply for the exemption. Effective immediately.

Spectrum: Partisan Bill (Democrat 40-0)

Status: (Enrolled) 2019-06-28 - Sent to the Governor [HB0833 Detail]

Download: Illinois-2019-HB0833-Enrolled.html



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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Property Tax Code is amended by changing
5Sections 9-275 and 15-170 as follows:
6 (35 ILCS 200/9-275)
7 Sec. 9-275. Erroneous homestead exemptions.
8 (a) For purposes of this Section:
9 "Erroneous homestead exemption" means a homestead
10exemption that was granted for real property in a taxable year
11if the property was not eligible for that exemption in that
12taxable year. If the taxpayer receives an erroneous homestead
13exemption under a single Section of this Code for the same
14property in multiple years, that exemption is considered a
15single erroneous homestead exemption for purposes of this
16Section. However, if the taxpayer receives erroneous homestead
17exemptions under multiple Sections of this Code for the same
18property, or if the taxpayer receives erroneous homestead
19exemptions under the same Section of this Code for multiple
20properties, then each of those exemptions is considered a
21separate erroneous homestead exemption for purposes of this
22Section.
23 "Homestead exemption" means an exemption under Section

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115-165 (veterans with disabilities), 15-167 (returning
2veterans), 15-168 (persons with disabilities), 15-169
3(standard homestead for veterans with disabilities), 15-170
4(senior citizens), 15-172 (senior citizens assessment freeze),
515-175 (general homestead), 15-176 (alternative general
6homestead), or 15-177 (long-time occupant).
7 "Erroneous exemption principal amount" means the total
8difference between the property taxes actually billed to a
9property index number and the amount of property taxes that
10would have been billed but for the erroneous exemption or
11exemptions.
12 "Taxpayer" means the property owner or leasehold owner that
13erroneously received a homestead exemption upon property.
14 (b) Notwithstanding any other provision of law, in counties
15with 3,000,000 or more inhabitants, the chief county assessment
16officer shall include the following information with each
17assessment notice sent in a general assessment year: (1) a list
18of each homestead exemption available under Article 15 of this
19Code and a description of the eligibility criteria for that
20exemption, including the number of assessment years of
21automatic renewal remaining on a current senior citizens
22homestead exemption if such an exemption has been applied to
23the property; (2) a list of each homestead exemption applied to
24the property in the current assessment year; (3) information
25regarding penalties and interest that may be incurred under
26this Section if the taxpayer received an erroneous homestead

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1exemption in a previous taxable year; and (4) notice of the
260-day grace period available under this subsection. If, within
360 days after receiving his or her assessment notice, the
4taxpayer notifies the chief county assessment officer that he
5or she received an erroneous homestead exemption in a previous
6taxable year, and if the taxpayer pays the erroneous exemption
7principal amount, plus interest as provided in subsection (f),
8then the taxpayer shall not be liable for the penalties
9provided in subsection (f) with respect to that exemption.
10 (c) In counties with 3,000,000 or more inhabitants, when
11the chief county assessment officer determines that one or more
12erroneous homestead exemptions was applied to the property, the
13erroneous exemption principal amount, together with all
14applicable interest and penalties as provided in subsections
15(f) and (j), shall constitute a lien in the name of the People
16of Cook County on the property receiving the erroneous
17homestead exemption. Upon becoming aware of the existence of
18one or more erroneous homestead exemptions, the chief county
19assessment officer shall cause to be served, by both regular
20mail and certified mail, a notice of discovery as set forth in
21subsection (c-5). The chief county assessment officer in a
22county with 3,000,000 or more inhabitants may cause a lien to
23be recorded against property that (1) is located in the county
24and (2) received one or more erroneous homestead exemptions if,
25upon determination of the chief county assessment officer, the
26taxpayer received: (A) one or 2 erroneous homestead exemptions

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1for real property, including at least one erroneous homestead
2exemption granted for the property against which the lien is
3sought, during any of the 3 collection years immediately prior
4to the current collection year in which the notice of discovery
5is served; or (B) 3 or more erroneous homestead exemptions for
6real property, including at least one erroneous homestead
7exemption granted for the property against which the lien is
8sought, during any of the 6 collection years immediately prior
9to the current collection year in which the notice of discovery
10is served. Prior to recording the lien against the property,
11the chief county assessment officer shall cause to be served,
12by both regular mail and certified mail, return receipt
13requested, on the person to whom the most recent tax bill was
14mailed and the owner of record, a notice of intent to record a
15lien against the property. The chief county assessment officer
16shall cause the notice of intent to record a lien to be served
17within 3 years from the date on which the notice of discovery
18was served.
19 (c-5) The notice of discovery described in subsection (c)
20shall: (1) identify, by property index number, the property for
21which the chief county assessment officer has knowledge
22indicating the existence of an erroneous homestead exemption;
23(2) set forth the taxpayer's liability for principal, interest,
24penalties, and administrative costs including, but not limited
25to, recording fees described in subsection (f); (3) inform the
26taxpayer that he or she will be served with a notice of intent

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1to record a lien within 3 years from the date of service of the
2notice of discovery; (4) inform the taxpayer that he or she may
3pay the outstanding amount, plus interest, penalties, and
4administrative costs at any time prior to being served with the
5notice of intent to record a lien or within 30 days after the
6notice of intent to record a lien is served; and (5) inform the
7taxpayer that, if the taxpayer provided notice to the chief
8county assessment officer as provided in subsection (d-1) of
9Section 15-175 of this Code, upon submission by the taxpayer of
10evidence of timely notice and receipt thereof by the chief
11county assessment officer, the chief county assessment officer
12will withdraw the notice of discovery and reissue a notice of
13discovery in compliance with this Section in which the taxpayer
14is not liable for interest and penalties for the current tax
15year in which the notice was received.
16 For the purposes of this subsection (c-5):
17 "Collection year" means the year in which the first and
18second installment of the current tax year is billed.
19 "Current tax year" means the year prior to the collection
20year.
21 (d) The notice of intent to record a lien described in
22subsection (c) shall: (1) identify, by property index number,
23the property against which the lien is being sought; (2)
24identify each specific homestead exemption that was
25erroneously granted and the year or years in which each
26exemption was granted; (3) set forth the erroneous exemption

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1principal amount due and the interest amount and any penalty
2and administrative costs due; (4) inform the taxpayer that he
3or she may request a hearing within 30 days after service and
4may appeal the hearing officer's ruling to the circuit court;
5(5) inform the taxpayer that he or she may pay the erroneous
6exemption principal amount, plus interest and penalties,
7within 30 days after service; and (6) inform the taxpayer that,
8if the lien is recorded against the property, the amount of the
9lien will be adjusted to include the applicable recording fee
10and that fees for recording a release of the lien shall be
11incurred by the taxpayer. A lien shall not be filed pursuant to
12this Section if the taxpayer pays the erroneous exemption
13principal amount, plus penalties and interest, within 30 days
14of service of the notice of intent to record a lien.
15 (e) The notice of intent to record a lien shall also
16include a form that the taxpayer may return to the chief county
17assessment officer to request a hearing. The taxpayer may
18request a hearing by returning the form within 30 days after
19service. The hearing shall be held within 90 days after the
20taxpayer is served. The chief county assessment officer shall
21promulgate rules of service and procedure for the hearing. The
22chief county assessment officer must generally follow rules of
23evidence and practices that prevail in the county circuit
24courts, but, because of the nature of these proceedings, the
25chief county assessment officer is not bound by those rules in
26all particulars. The chief county assessment officer shall

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1appoint a hearing officer to oversee the hearing. The taxpayer
2shall be allowed to present evidence to the hearing officer at
3the hearing. After taking into consideration all the relevant
4testimony and evidence, the hearing officer shall make an
5administrative decision on whether the taxpayer was
6erroneously granted a homestead exemption for the taxable year
7in question. The taxpayer may appeal the hearing officer's
8ruling to the circuit court of the county where the property is
9located as a final administrative decision under the
10Administrative Review Law.
11 (f) A lien against the property imposed under this Section
12shall be filed with the county recorder of deeds, but may not
13be filed sooner than 60 days after the notice of intent to
14record a lien was delivered to the taxpayer if the taxpayer
15does not request a hearing, or until the conclusion of the
16hearing and all appeals if the taxpayer does request a hearing.
17If a lien is filed pursuant to this Section and the taxpayer
18received one or 2 erroneous homestead exemptions during any of
19the 3 collection years immediately prior to the current
20collection year in which the notice of discovery is served,
21then the erroneous exemption principal amount, plus 10%
22interest per annum or portion thereof from the date the
23erroneous exemption principal amount would have become due if
24properly included in the tax bill, shall be charged against the
25property by the chief county assessment officer. However, if a
26lien is filed pursuant to this Section and the taxpayer

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1received 3 or more erroneous homestead exemptions during any of
2the 6 collection years immediately prior to the current
3collection year in which the notice of discovery is served, the
4erroneous exemption principal amount, plus a penalty of 50% of
5the total amount of the erroneous exemption principal amount
6for that property and 10% interest per annum or portion thereof
7from the date the erroneous exemption principal amount would
8have become due if properly included in the tax bill, shall be
9charged against the property by the chief county assessment
10officer. If a lien is filed pursuant to this Section, the
11taxpayer shall not be liable for interest that accrues between
12the date the notice of discovery is served and the date the
13lien is filed. Before recording the lien with the county
14recorder of deeds, the chief county assessment officer shall
15adjust the amount of the lien to add administrative costs,
16including but not limited to the applicable recording fee, to
17the total lien amount.
18 (g) If a person received an erroneous homestead exemption
19under Section 15-170 and: (1) the person was the spouse, child,
20grandchild, brother, sister, niece, or nephew of the previous
21taxpayer; and (2) the person received the property by bequest
22or inheritance; then the person is not liable for the penalties
23imposed under this Section for any year or years during which
24the chief county assessment officer did not require an annual
25application for the exemption or, in a county with 3,000,000 or
26more inhabitants, an application for renewal of a multi-year

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1exemption pursuant to subsection (i) of Section 15-170, as the
2case may be. However, that person is responsible for any
3interest owed under subsection (f).
4 (h) If the erroneous homestead exemption was granted as a
5result of a clerical error or omission on the part of the chief
6county assessment officer, and if the taxpayer has paid the tax
7bills as received for the year in which the error occurred,
8then the interest and penalties authorized by this Section with
9respect to that homestead exemption shall not be chargeable to
10the taxpayer. However, nothing in this Section shall prevent
11the collection of the erroneous exemption principal amount due
12and owing.
13 (i) A lien under this Section is not valid as to (1) any
14bona fide purchaser for value without notice of the erroneous
15homestead exemption whose rights in and to the underlying
16parcel arose after the erroneous homestead exemption was
17granted but before the filing of the notice of lien; or (2) any
18mortgagee, judgment creditor, or other lienor whose rights in
19and to the underlying parcel arose before the filing of the
20notice of lien. A title insurance policy for the property that
21is issued by a title company licensed to do business in the
22State showing that the property is free and clear of any liens
23imposed under this Section shall be prima facie evidence that
24the taxpayer is without notice of the erroneous homestead
25exemption. Nothing in this Section shall be deemed to impair
26the rights of subsequent creditors and subsequent purchasers

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1under Section 30 of the Conveyances Act.
2 (j) When a lien is filed against the property pursuant to
3this Section, the chief county assessment officer shall mail a
4copy of the lien to the person to whom the most recent tax bill
5was mailed and to the owner of record, and the outstanding
6liability created by such a lien is due and payable within 30
7days after the mailing of the lien by the chief county
8assessment officer. This liability is deemed delinquent and
9shall bear interest beginning on the day after the due date at
10a rate of 1.5% per month or portion thereof. Payment shall be
11made to the county treasurer. Upon receipt of the full amount
12due, as determined by the chief county assessment officer, the
13county treasurer shall distribute the amount paid as provided
14in subsection (k). Upon presentment by the taxpayer to the
15chief county assessment officer of proof of payment of the
16total liability, the chief county assessment officer shall
17provide in reasonable form a release of the lien. The release
18of the lien provided shall clearly inform the taxpayer that it
19is the responsibility of the taxpayer to record the lien
20release form with the county recorder of deeds and to pay any
21applicable recording fees.
22 (k) The county treasurer shall pay collected erroneous
23exemption principal amounts, pro rata, to the taxing districts,
24or their legal successors, that levied upon the subject
25property in the taxable year or years for which the erroneous
26homestead exemptions were granted, except as set forth in this

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1Section. The county treasurer shall deposit collected
2penalties and interest into a special fund established by the
3county treasurer to offset the costs of administration of the
4provisions of this Section by the chief county assessment
5officer's office, as appropriated by the county board. If the
6costs of administration of this Section exceed the amount of
7interest and penalties collected in the special fund, the chief
8county assessor shall be reimbursed by each taxing district or
9their legal successors for those costs. Such costs shall be
10paid out of the funds collected by the county treasurer on
11behalf of each taxing district pursuant to this Section.
12 (l) The chief county assessment officer in a county with
133,000,000 or more inhabitants shall establish an amnesty period
14for all taxpayers owing any tax due to an erroneous homestead
15exemption granted in a tax year prior to the 2013 tax year. The
16amnesty period shall begin on the effective date of this
17amendatory Act of the 98th General Assembly and shall run
18through December 31, 2013. If, during the amnesty period, the
19taxpayer pays the entire arrearage of taxes due for tax years
20prior to 2013, the county clerk shall abate and not seek to
21collect any interest or penalties that may be applicable and
22shall not seek civil or criminal prosecution for any taxpayer
23for tax years prior to 2013. Failure to pay all such taxes due
24during the amnesty period established under this Section shall
25invalidate the amnesty period for that taxpayer.
26 The chief county assessment officer in a county with

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13,000,000 or more inhabitants shall (i) mail notice of the
2amnesty period with the tax bills for the second installment of
3taxes for the 2012 assessment year and (ii) as soon as possible
4after the effective date of this amendatory Act of the 98th
5General Assembly, publish notice of the amnesty period in a
6newspaper of general circulation in the county. Notices shall
7include information on the amnesty period, its purpose, and the
8method by which to make payment.
9 Taxpayers who are a party to any criminal investigation or
10to any civil or criminal litigation that is pending in any
11circuit court or appellate court, or in the Supreme Court of
12this State, for nonpayment, delinquency, or fraud in relation
13to any property tax imposed by any taxing district located in
14the State on the effective date of this amendatory Act of the
1598th General Assembly may not take advantage of the amnesty
16period.
17 A taxpayer who has claimed 3 or more homestead exemptions
18in error shall not be eligible for the amnesty period
19established under this subsection.
20 (m) Notwithstanding any other provision of law, for taxable
21years 2020 through 2024, in counties with 3,000,000 or more
22inhabitants, the chief county assessment officer shall, if he
23or she learns that a taxpayer who has been granted a senior
24citizens homestead exemption has died during the period to
25which the exemption applies, send a notice to the address on
26record for the owner of record of the property notifying the

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1owner that the exemption will be terminated unless, within 90
2days after the notice is sent, the chief county assessment
3officer is provided with a basis to continue the exemption. The
4notice shall be sent by first-class mail, in an envelope that
5bears on its front, in boldface red lettering that is at least
6one inch in size, the words "Notice of Exemption Termination";
7however, if the taxpayer elects to receive the notice by email
8and provides an email address, then the notice shall be sent by
9email.
10(Source: P.A. 98-93, eff. 7-16-13; 98-756, eff. 7-16-14;
1198-811, eff. 1-1-15; 98-1143, eff. 1-1-15; 99-143, eff.
127-27-15; 99-851, eff. 8-19-16.)
13 (35 ILCS 200/15-170)
14 Sec. 15-170. Senior citizens homestead exemption.
15 (a) An annual homestead exemption limited, except as
16described here with relation to cooperatives or life care
17facilities, to a maximum reduction set forth below from the
18property's value, as equalized or assessed by the Department,
19is granted for property that is occupied as a residence by a
20person 65 years of age or older who is liable for paying real
21estate taxes on the property and is an owner of record of the
22property or has a legal or equitable interest therein as
23evidenced by a written instrument, except for a leasehold
24interest, other than a leasehold interest of land on which a
25single family residence is located, which is occupied as a

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1residence by a person 65 years or older who has an ownership
2interest therein, legal, equitable or as a lessee, and on which
3he or she is liable for the payment of property taxes. Before
4taxable year 2004, the maximum reduction shall be $2,500 in
5counties with 3,000,000 or more inhabitants and $2,000 in all
6other counties. For taxable years 2004 through 2005, the
7maximum reduction shall be $3,000 in all counties. For taxable
8years 2006 and 2007, the maximum reduction shall be $3,500. For
9taxable years 2008 through 2011, the maximum reduction is
10$4,000 in all counties. For taxable year 2012, the maximum
11reduction is $5,000 in counties with 3,000,000 or more
12inhabitants and $4,000 in all other counties. For taxable years
132013 through 2016, the maximum reduction is $5,000 in all
14counties. For taxable years 2017 and thereafter, the maximum
15reduction is $8,000 in counties with 3,000,000 or more
16inhabitants and $5,000 in all other counties.
17 (b) For land improved with an apartment building owned and
18operated as a cooperative, the maximum reduction from the value
19of the property, as equalized by the Department, shall be
20multiplied by the number of apartments or units occupied by a
21person 65 years of age or older who is liable, by contract with
22the owner or owners of record, for paying property taxes on the
23property and is an owner of record of a legal or equitable
24interest in the cooperative apartment building, other than a
25leasehold interest. For land improved with a life care
26facility, the maximum reduction from the value of the property,

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1as equalized by the Department, shall be multiplied by the
2number of apartments or units occupied by persons 65 years of
3age or older, irrespective of any legal, equitable, or
4leasehold interest in the facility, who are liable, under a
5contract with the owner or owners of record of the facility,
6for paying property taxes on the property. In a cooperative or
7a life care facility where a homestead exemption has been
8granted, the cooperative association or the management firm of
9the cooperative or facility shall credit the savings resulting
10from that exemption only to the apportioned tax liability of
11the owner or resident who qualified for the exemption. Any
12person who willfully refuses to so credit the savings shall be
13guilty of a Class B misdemeanor. Under this Section and
14Sections 15-175, 15-176, and 15-177, "life care facility" means
15a facility, as defined in Section 2 of the Life Care Facilities
16Act, with which the applicant for the homestead exemption has a
17life care contract as defined in that Act.
18 (c) When a homestead exemption has been granted under this
19Section and the person qualifying subsequently becomes a
20resident of a facility licensed under the Assisted Living and
21Shared Housing Act, the Nursing Home Care Act, the Specialized
22Mental Health Rehabilitation Act of 2013, the ID/DD Community
23Care Act, or the MC/DD Act, the exemption shall continue so
24long as the residence continues to be occupied by the
25qualifying person's spouse if the spouse is 65 years of age or
26older, or if the residence remains unoccupied but is still

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1owned by the person qualified for the homestead exemption.
2 (d) A person who will be 65 years of age during the current
3assessment year shall be eligible to apply for the homestead
4exemption during that assessment year. Application shall be
5made during the application period in effect for the county of
6his residence.
7 (e) Beginning with assessment year 2003, for taxes payable
8in 2004, property that is first occupied as a residence after
9January 1 of any assessment year by a person who is eligible
10for the senior citizens homestead exemption under this Section
11must be granted a pro-rata exemption for the assessment year.
12The amount of the pro-rata exemption is the exemption allowed
13in the county under this Section divided by 365 and multiplied
14by the number of days during the assessment year the property
15is occupied as a residence by a person eligible for the
16exemption under this Section. The chief county assessment
17officer must adopt reasonable procedures to establish
18eligibility for this pro-rata exemption.
19 (f) The assessor or chief county assessment officer may
20determine the eligibility of a life care facility to receive
21the benefits provided by this Section, by affidavit,
22application, visual inspection, questionnaire or other
23reasonable methods in order to insure that the tax savings
24resulting from the exemption are credited by the management
25firm to the apportioned tax liability of each qualifying
26resident. The assessor may request reasonable proof that the

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1management firm has so credited the exemption.
2 (g) The chief county assessment officer of each county with
3less than 3,000,000 inhabitants shall provide to each person
4allowed a homestead exemption under this Section a form to
5designate any other person to receive a duplicate of any notice
6of delinquency in the payment of taxes assessed and levied
7under this Code on the property of the person receiving the
8exemption. The duplicate notice shall be in addition to the
9notice required to be provided to the person receiving the
10exemption, and shall be given in the manner required by this
11Code. The person filing the request for the duplicate notice
12shall pay a fee of $5 to cover administrative costs to the
13supervisor of assessments, who shall then file the executed
14designation with the county collector. Notwithstanding any
15other provision of this Code to the contrary, the filing of
16such an executed designation requires the county collector to
17provide duplicate notices as indicated by the designation. A
18designation may be rescinded by the person who executed such
19designation at any time, in the manner and form required by the
20chief county assessment officer.
21 (h) The assessor or chief county assessment officer may
22determine the eligibility of residential property to receive
23the homestead exemption provided by this Section by
24application, visual inspection, questionnaire or other
25reasonable methods. The determination shall be made in
26accordance with guidelines established by the Department.

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1 (i) In counties with 3,000,000 or more inhabitants, for
2taxable years beginning in taxable year 2010 through 2019, and
3beginning again in taxable year 2025, each taxpayer who has
4been granted an exemption under this Section must reapply on an
5annual basis.
6 If a reapplication is required, then the The chief county
7assessment officer shall mail the application to the taxpayer
8at least 60 days prior to the last day of the application
9period for the county.
10 For taxable years 2020 through 2024, in counties with
113,000,000 or more inhabitants, a taxpayer who has been granted
12an exemption under this Section need not reapply. However, if
13the property ceases to be qualified for the exemption under
14this Section in any year for which a reapplication is not
15required under this Section, then the owner of record of the
16property shall notify the chief county assessment officer that
17the property is no longer qualified. In addition, for taxable
18years 2020 through 2024, the chief county assessment officer of
19a county with 3,000,000 or more inhabitants shall enter into an
20intergovernmental agreement with the county clerk of that
21county and the Department of Public Health, as well as any
22other appropriate governmental agency, to obtain information
23that documents the death of a taxpayer who has been granted an
24exemption under this Section. Notwithstanding any other
25provision of law, the county clerk and the Department of Public
26Health shall provide that information to the chief county

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1assessment officer. The Department of Public Health shall
2supply this information no less frequently than every calendar
3quarter. Information concerning the death of a taxpayer may be
4shared with the county treasurer. The chief county assessment
5officer shall also enter into a data exchange agreement with
6the Social Security Administration or its agent to obtain
7access to the information regarding deaths in possession of the
8Social Security Administration. The chief county assessment
9officer shall, subject to the notice requirements under
10subsection (m) of Section 9-275, terminate the exemption under
11this Section if the information obtained indicates that the
12property is no longer qualified for the exemption. In counties
13with 3,000,000 or more inhabitants, the assessor and the county
14recorder of deeds shall establish policies and practices for
15the regular exchange of information for the purpose of alerting
16the assessor whenever the transfer of ownership of any property
17receiving an exemption under this Section has occurred. When
18such a transfer occurs, the assessor shall mail a notice to the
19new owner of the property (i) informing the new owner that the
20exemption will remain in place through the year of the
21transfer, after which it will be canceled, and (ii) providing
22information pertaining to the rules for reapplying for the
23exemption if the owner qualifies. In counties with 3,000,000 or
24more inhabitants, the chief county assessment official shall
25conduct audits of all exemptions granted under this Section no
26later than December 31, 2022 and no later than December 31,

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12024. The audit shall be designed to ascertain whether any
2senior homestead exemptions have been granted erroneously. If
3it is determined that a senior homestead exemption has been
4erroneously applied to a property, the chief county assessment
5officer shall make use of the appropriate provisions of Section
69-275 in relation to the property that received the erroneous
7homestead exemption.
8 (j) In counties with less than 3,000,000 inhabitants, the
9county board may by resolution provide that if a person has
10been granted a homestead exemption under this Section, the
11person qualifying need not reapply for the exemption.
12 In counties with less than 3,000,000 inhabitants, if the
13assessor or chief county assessment officer requires annual
14application for verification of eligibility for an exemption
15once granted under this Section, the application shall be
16mailed to the taxpayer.
17 (l) The assessor or chief county assessment officer shall
18notify each person who qualifies for an exemption under this
19Section that the person may also qualify for deferral of real
20estate taxes under the Senior Citizens Real Estate Tax Deferral
21Act. The notice shall set forth the qualifications needed for
22deferral of real estate taxes, the address and telephone number
23of county collector, and a statement that applications for
24deferral of real estate taxes may be obtained from the county
25collector.
26 (m) Notwithstanding Sections 6 and 8 of the State Mandates

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1Act, no reimbursement by the State is required for the
2implementation of any mandate created by this Section.
3(Source: P.A. 99-180, eff. 7-29-15; 100-401, eff. 8-25-17.)
4 Section 99. Effective date. This Act takes effect upon
5becoming law.
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