IL HB5795

Amends the Property Tax Code to require boards of review in counties with 3,000,000 or more inhabitants to issue a certificate of error when an assessment error (other than valuation judgment errors) is found.

Certificate of error must describe the nature of the error and its cause or causes, and may be used as evidence in any court of competent jurisdiction.

Board of review must provide copies of the certificate to both the county clerk and county treasurer after issuance.

County clerk is required to maintain records of changes or corrections reflected in the certificate and certify those corrections to the county treasurer for tax administration purposes.