50 ILCS 45/1
Short title
Short title. This Act may be cited as the Local Government Taxpayers' Bill of Rights Act. (Source: P.A. 91-920, eff. 1-1-01.)
Illinois Compiled Statutes 50 ILCS 45 — Local Government Taxpayers' Bill of Rights Act.
Illinois · statute · 50 ILCS 45 · 20 active provisions
50 ILCS 45/5
Legislative declaration
Legislative declaration. It is the intent of the General Assembly that this legislation grant various rights and protections to taxpayers and tax collectors with respect to the administration and enforcement of local government tax laws. The provisions of this Act are designed to reduce the burden on both taxpayers and…
50 ILCS 45/10
Application and home rule preemption
Application and home rule preemption. The limitations provided by this Act shall take precedence over any provision of any tax ordinance imposed by a unit of local government, as defined in this Act, in Illinois, including without limitation any tax authorized under Section 8-11-2 of the Illinois Municipal Code. Consis…
50 ILCS 45/15
Definitions
Definitions. In this Act: "Locally imposed and administered tax" means a tax imposed by a unit of local government that is collected or administered by a unit of local government and not an agency or Department of the State. A "locally imposed and administered tax" does not include a tax imposed upon real property unde…
50 ILCS 45/20
Responsibilities of units of local government
Responsibilities of units of local government. Each unit of local government shall have the powers and obligations enumerated in the following Sections to protect the rights of the taxpayers. (Source: P.A. 91-920, eff. 1-1-01.)
50 ILCS 45/25
Application of payments
Application of payments. Taxpayers have the right to know how tax payments and remittances covered by this Act will be applied to the tax liability owed to units of local government. Each unit of local government must provide, by ordinance, for the order of application of tax payments to tax liability, penalty, and int…
50 ILCS 45/30
Statute of limitations
Statute of limitations. Units of local government have an obligation to review tax returns in a timely manner and issue any determination of tax due as promptly as possible so that taxpayers may make timely corrections of future returns and minimize any interest charges applied to tax underpayments. Each unit of local…
50 ILCS 45/35
Audit procedures
Audit procedures. Taxpayers have the right to be treated by officers, employees, and agents of the local tax administrator with courtesy, fairness, uniformity, consistency, and common sense. This Section applies to any audit of a tax imposed by a unit of local government other than a municipality having a population gr…
50 ILCS 45/40
Appeals process
Appeals process. Units of local government have an obligation to provide, by ordinance, a procedure for appealing a determination of tax due or an assessment. Local governments must provide to taxpayers a written statement of rights whenever the local government issues a protestable notice of tax due, a bill, a claim d…
50 ILCS 45/45
Interest
Interest. Units of local government must provide, by ordinance, for the amount of interest, if any, to be assessed on a late payment, underpayment, or nonpayment of tax. (Source: P.A. 91-920, eff. 1-1-01.)
50 ILCS 45/50
Late filing penalties
Late filing penalties. Late filing penalties may not exceed 5% of the amount of tax required to be shown as due on a return. A late filing penalty may not apply if a failure to file penalty is imposed by the unit of local government. A local tax administrator may determine that the late filing was due to reasonable cau…
50 ILCS 45/55
Late payment penalty
Late payment penalty. Late payment penalties may not exceed 5% of the tax due and not timely paid or remitted to the unit of local government. This penalty shall not apply if a failure to file penalty is imposed by the unit of local government. A local tax administrator may determine that the late payment was due to re…
50 ILCS 45/60
Failure to file penalty
Failure to file penalty. If no return is filed before the issuance of a notice of tax deficiency or of tax liability to the taxpayer, any failure to file penalty may not exceed 25% of the total tax due for the applicable reporting period for which the return was required to have been filed. A local tax administrator ma…
50 ILCS 45/65
Credits and refunds
Credits and refunds. Units of local government shall provide a procedure for claiming a credit or refund of taxes, interest, or penalties paid in error. No units of local government are required to refund or credit any taxes voluntarily paid without written protest at the time of payment in the event that a local gover…
50 ILCS 45/70
Installment contracts
Installment contracts. If a local government tax ordinance or a local tax administrator allows installment payment agreements for delinquent tax amounts, the local tax administrator may not cancel any installment contract unless the taxpayer fails to pay any amount due on time and fails to cure the delinquency in the a…
50 ILCS 45/75
Voluntary disclosure
Voluntary disclosure. For any tax for which a taxpayer has not received a written notice of an audit, investigation, or assessment from the local tax administrator, a taxpayer is entitled to file an application with the local tax administrator for a voluntary disclosure of the tax due. A taxpayer filing a voluntary dis…
50 ILCS 45/80
Criminal penalties
Criminal penalties. Criminal penalties may not be imposed on taxpayers for non-compliance with the provisions of a locally administered tax unless the non-compliance is a result of willful or fraudulent disregard of the local tax laws. (Source: P.A. 91-920, eff. 1-1-01.)
50 ILCS 45/85
Review of liens
Review of liens. The local tax administrator must establish an internal review process concerning liens against taxpayers. If the lien is determined to be improper, the local tax administrator must remove the lien at local government's own expense, correct the taxpayer's credit record, and correct any public disclosure…
50 ILCS 45/90
Publication of tax ordinances
Publication of tax ordinances. Each unit of local government that imposes one or more locally administered taxes by ordinance must publish and make copies of those taxing ordinances readily available to the public upon request. Posting of the tax ordinances on the Internet satisfies the publication requirement of this…
50 ILCS 45/99
Effective date
Effective date. This Act takes effect on January 1, 2001. (Source: P.A. 91-920, eff. 1-1-01.)