Summary as Introduced
Amends the Local Government Taxpayers' Bill of Rights Act. Provides that the statute of limitations set by a unit of local government for the determination and assessment of taxes covered by the Act may not exceed 10 years (currently, 4 years) after the end of the calendar year for which the return for the period was filed or the end of the calendar year in which the return for the period was due, whichever occurs later. Makes conforming changes concerning the tolling of this 10-year period. Amends the Illinois Municipal Code. In a Section concerning municipal audits of public utilities, provides that municipalities may request information from public utilities no more than annually (currently, no more than once every 2 years). Provides that, if the public utility fails to respond in a timely manner to the request for information with complete information, the public utility shall be liable to the municipality for a penalty of $1,000 for each day it fails to produce the requested information. Provides that, if a public utility is liable for any error in past tax payments in excess of $5,000 that were unknown prior to an audit from the municipality, then the public utility shall reimburse the municipality for the cost of the audit. Sets forth conditions under which the public utility may be liable for attorney's fees incurred by the municipality.
Staff Analysis
In provisions amending the Local Government Taxpayers' Bill of Rights Act, creates a 7-year statute of limitations for utility taxes (currently, 4 years). In provisions amending the Illinois Municipal Code, provides that a public utility that is an electric utility may not provide customer-specific information. Provides that penalties for failure to respond to requests for information shall be assessed by the municipality, but may be reduced or vacated by the municipality or a court of competent jurisdiction upon demonstration by the public utility that the public utility's failure to provide the requested information resulted from excusable neglect. In provisions concerning a public utility's liability for premises that have been annexed to the municipality, provides that the utility shall only be liable beginning 60 days after the date that the municipality provided the public utility notice of the annexation. Adds provisions amending the Public Utilities Act. Provides that the Illinois Commerce Commission shall not consider: (i) costs associated with a municipal audit; (ii) any court costs, attorney's fees, or other fees incurred under certain provisions of the Illinois Municipal Code; (iii) unpaid utility taxes owed to a municipality; or (iv) any penalties or interest imposed by a municipality under certain provisions of the Illinois Municipal Code to be expenses for the purpose of determining any rate or charge.