Illinois Compiled Statutes 50 Local Government: Article -

• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 1
  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 Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 5
  Legislative declaration. It is the intent of the General Assembly that this legislation grant various rights and protections to taxpayers and tax collectors with...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 10
  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...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 15
  Definitions. In this Act: "Locally imposed and administered tax" means a tax imposed by a unit of local government that is collected or administered...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 20
  Responsibilities of units of local government. Each unit of local government shall have the powers and obligations enumerated in the following Sections to protect...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 25
  Application of payments. Taxpayers have the right to know how tax payments and remittances covered by this Act will be applied to the tax...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 30
  Statute of limitations. Units of local government have an obligation to review tax returns in a timely manner and issue any determination of tax...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 35
  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...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 40
  Appeals process. Units of local government have an obligation to provide, by ordinance, a procedure for appealing a determination of tax due or an...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 45
  Interest. Units of local government must provide, by ordinance, for the amount of interest, if any, to be assessed on a late payment, underpayment,...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 50
  Late filing penalties. Late filing penalties may not exceed 5% of the amount of tax required to be shown as due on a return....
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 55
  Late payment penalty. Late payment penalties may not exceed 5% of the tax due and not timely paid or remitted to the unit of...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 60
  Failure to file penalty. If no return is filed before the issuance of a notice of tax deficiency or of tax liability to the...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 65
  Credits and refunds. Units of local government shall provide a procedure for claiming a credit or refund of taxes, interest, or penalties paid in...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 70
  Installment contracts. If a local government tax ordinance or a local tax administrator allows installment payment agreements for delinquent tax amounts, the local tax...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 75
  Voluntary disclosure. For any tax for which a taxpayer has not received a written notice of an audit, investigation, or assessment from the local...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 80
  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...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 85
  Review of liens. The local tax administrator must establish an internal review process concerning liens against taxpayers. If the lien is determined to be...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 90
  Publication of tax ordinances. Each unit of local government that imposes one or more locally administered taxes by ordinance must publish and make copies...
• Illinois Local Government Taxpayers' Bill of Rights Act. - 50 ILCS 45, Section 99
  Effective date. This Act takes effect on January 1, 2001. (Source: P.A. 91-920, eff. 1-1-01.)

Last modified: February 18, 2015