IL HB3775

Requires the board of review in counties with 3,000,000 or more inhabitants (Cook County) to issue a certificate of error when it determines an assessment error or mistake has occurred, excluding errors of judgment regarding property valuation

The certificate must describe the nature of the error and its cause(s), and will be issued to the person who was erroneously assessed

Certificates of error may be used as evidence in any court of competent jurisdiction

Two copies of each certificate must be distributed: one to the county clerk and one to the county treasurer

The county clerk must maintain records of corrections and certify them to the county treasurer to ensure proper tax amounts are charged against the property