3-4-305 Removal of liens.

   Upon the written request of any affected person, the comptroller shall have removed at the department's own expense any improper lien recorded by the department and shall make every reasonable effort to correct the affected party's credit record. The comptroller also shall issue appropriate orders to ensure that liens are placed or maintained on property only when authorized by law.

(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-310 Fines.

   A.   Any person found guilty of violating, neglecting, disobeying or refusing to comply with any of the provisions of this chapter, or of any tax ordinance, shall be subject to a fine of not less than $50.00 nor more than $200.00 for the first offense and not less than $300.00 nor more than $500.00 for the second and each subsequent offense; provided, however, that all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of the Illinois Code of Civil Procedure, as amended.

   B.   Any person found guilty of repeated offenses of more than three within any 180-day period shall, in addition to the fines provided in subsection A of this section, be subject to punishment by incarceration for a term not to exceed six months as provided by Section 1-2-1.1 of the Illinois Municipal Code, as amended, and the Illinois Code of Criminal Procedure, as amended.

   C.   A separate and distinct offense is committed for each day a person continues any violation or permits any violation to exist, after having actual notice thereof.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 3-31-04, p. 20916, § 4.12)

3-4-320 License suspension and revocation.

   A.   The mayor, or the mayor's designee, or the department of business affairs and consumer protection, may suspend or revoke any license if it is determined after a hearing that the licensee, or any person controlled by the licensee, has willfully failed to pay or remit any tax, interest or penalty due or has willfully failed to pay any nontax debt. No license shall be suspended or revoked under this subsection A. if, within ten days after the issuance of a license suspension or revocation order the total tax and nontax liability, including interest or penalties, is paid.

   B.   Written notice of the hearing shall be given to the licensee at the licensee's last known address not less than five days before the hearing is scheduled.

   C.   No action taken under this section shall release or discharge any person who is responsible for paying or remitting any tax from civil liability or from prosecution for any violation of this chapter or any tax ordinance.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-27-05, p. 53211, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5)

3-4-325 Erroneous written information or written advice.

   In the event that a taxpayer or tax collector demonstrates reasonable reliance upon erroneous written information or written advice from the department or the corporation counsel, then the comptroller shall abate any taxes, interest or penalties that result from such information or advice.

(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

ARTICLE VI. HEARING PROCESS (3-4-330 et seq.)

3-4-330 Right to protest tax determination and assessment.

   A.   Any person to whom the comptroller issues a tax determination and assessment shall be given written notice of the tax determination and assessment along with written demand for payment. The person named in the tax determination and assessment may file with the department a written protest. The written protest must be filed within 35 days of receiving the notice of tax determination and assessment.

   B.   The protest shall be on a form prescribed by the comptroller, and shall state the grounds for objecting to the tax determination and assessment.

   C.   If a written protest is not filed within the 35-day period, then the tax determination and assessment shall become a final assessment without further notice and without the necessity of a final assessment being issued; provided, however, that a person who fails to file a written protest within the 35-day period may nevertheless obtain a hearing, as though the person had timely filed a protest, if, within 30 days after the department issues to the person a written notice that the 35-day period has expired, the person (1) pays under protest the tax stated in the tax determination and assessment, together with the related interest, or $10,000, whichever is less, and (2) files a written protest, including therein a request that the amount paid under protest be returned.

   D.   In the event that a tax determination and assessment is amended, the department shall give the affected person written notice and an opportunity to be heard with respect to the amendment.

   E.   The comptroller at any time may add to any tax determination and assessment the amount of any nontax debt due and owing the city. In this event, the affected party shall be given notice and shall be given an opportunity to show that the nontax debt is not due and owing. This showing may be made in any hearing held in response to a tax protest and petition for hearing.

   F.   If a protest is filed and the protest is later withdrawn, then the Department of Administrative Hearings shall retain jurisdiction, and, upon motion of the Department, the administrative law officer shall enter a decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The protesting party shall be given written notice of the decision and final assessment.

   G.   If a protest is filed and the protest is later stricken or dismissed, then the Department of Administrative Hearings shall retain jurisdiction, and, upon motion of the Department, the case shall be treated as an action to enforce payment under Section 3-4-335 of this Code. In such a case, the Department shall not be required to perform the steps set forth in subsections 3-4-335(A) or (B).

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-14-18, p. 90308, Art. IV, § 1)

3-4-335 Action to enforce payment.

   A.   If a person fails to pay an assessment that has become final pursuant to Section 3-4-330(C), then the department may institute an action in the Department of Administrative Hearings to obtain a determination that the assessee has violated the ordinance that gave rise to the assessment and that the assessment is a debt due and owing to the city that may be enforced pursuant to Section 3-4-345 of this Code.

   B.   Prior to instituting an action pursuant to subsection A of this section, the department shall provide notice to the assessee which shall state: (1) the amount of the final assessment, including a description of any tax, interest, penalties or nontax debt due, and (2) that an administrative law officer appointed by the department of administrative hearings may issue a determination that the assessee has violated the ordinance giving rise to the assessment and that the assessment is a debt due and owing the city that may be enforced pursuant to Section 3-4-345.

   C.   If the assessee elects to contest the action, the assessee must file a written request with the Department of Administrative Hearings to schedule a hearing within 30 days of the date of the notice required by subsection B of this section, or within 30 days of the date of the order striking or dismissing a protest as referenced in Section 3-4-330(G), where applicable. If the assessee fails to file a written request for a hearing within the 30-day period, the assessee shall be deemed to have waived the opportunity for a hearing and an administrative law officer of the Department of Administrative Hearings shall enter a decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The protesting party shall be given written notice of the decision and final assessment.

   D.   At any hearing held pursuant to subsection C of this section, the department shall present a copy of the final assessment. The respondent’s defenses shall be limited to whether and to what extent the final assessment has been paid, whether the respondent is in fact the assessee and whether the respondent was afforded proper notice of the assessment before it became final. The respondent shall not be entitled to raise any defenses related to the respondent’s liability for the unpaid tax which gave rise to the final assessment.

   E.   After the conclusion of a hearing held pursuant to subsection C of this section, the administrative law officer shall make a final determination as to whether the respondent has violated the ordinance giving rise to the final assessment and whether the respondent has a debt due and owing the city.

      1.   If the administrative law officer finds that the respondent was not afforded proper notice of the assessment, then the administrative law officer shall afford the respondent 35 days to file a protest of the assessment with the Department of Administrative Hearings.

         a.   If the respondent files a timely protest, then the administrative law officer shall schedule and conduct a hearing consistent with Section 3-4-340 of this Code.

         b.   If the respondent fails to file a timely protest, then the administrative law officer shall prepare a final decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The respondent shall be given written notice of the decision and final assessment.

      2.   If the administrative law officer finds that the respondent was afforded proper notice of the assessment, but was not afforded proper notice of the respondent’s right to file a protest within an additional 30 days in accordance with the requirements of Section 3-4-330(C), then the administrative law officer shall afford the respondent 30 days to file a protest in accordance with the requirements of Section 3-4-330(C).

         a.   If the respondent files a timely protest in accordance with the requirements of Section 3-4-330(C), then the administrative law officer shall schedule and conduct a hearing consistent with Section 3-4-340 of this Code.

         b.   If the respondent fails to file a timely protest in accordance with the requirements of Section 3-4-330(C), then the administrative law officer shall prepare a final decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The respondent shall be given written notice of the decision and final assessment.

   F.   Nothing in this section shall prevent the city from seeking any remedy through the use of any court proceeding or other means authorized by applicable law, including an action to enforce payment of any tax, interest, penalties or nontax debt.

(Added Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 12-15-99, p. 21529, § 8; Amend Coun. J. 4-22-09, p. 58303; Amend Coun. J. 11-14-18, p. 90308, Art. IV, § 1)

3-4-340 Hearing procedures.

   A.   1.   If a timely protest is filed with the department, the comptroller shall refer the protest to the department of administrative hearings upon the written request of the taxpayer or tax collector or at such earlier time as the comptroller deems appropriate. The department of administrative hearings thereupon shall fix the time and place for a hearing, give written notice thereof, and appoint an administrative law officer who shall conduct the hearing. The director of the department of administrative hearings may also promulgate additional governing procedures for the conduct of hearings held under this section.

      2.   The administrative law officer is authorized to conduct hearings concerning any matter covered by this chapter or any ordinance and may determine the factual and legal matters raised by the parties to the hearing; provided, however, that the administrative law officer shall not hear or decide any claim that any ordinance is unconstitutional on its face or that the city council did not have authority to enact the ordinance. The administrative law officer also shall not hear or decide any claim not stated on the written protest, either as initially filed with the department or as subsequently amended prior to the hearing.

   B.   The administrative law officer may:

      1.   Examine any books, papers, records or memoranda bearing upon the business or activities of the taxpayer or tax collector;

      2.   Issue subpoenas requiring the attendance of any person having personal knowledge of any contested issue;

      3.   Issue subpoenas duces tecum for the production of books, records, papers, or memoranda;

      4.   Administer oaths;

      5.   Take testimony;

      6.   Make rulings as to the admissibility of evidence; and

      7.   Take any other action as may be required for the expeditious conduct of the hearing.

   C.   The administrative law officer is not bound by the technical rules of evidence. No informality in any proceeding or in the manner of taking testimony or receiving evidence shall invalidate any order, decision, or ruling of the administrative law officer.

   D.   The department's books, papers, records and memoranda or parts thereof may be proved in any hearing or legal proceeding by the original documents or by reproduced copy under the certificate of the comptroller. Without further proof, such original documents or reproduced copy shall be admissible into evidence before the department.

   E.   If the administrative law officer issues a subpoena or a subpoena duces tecum, the following rules shall apply:

      1.   Service shall be made as provided by the Illinois Code of Civil Procedure, as amended;

      2.   Fees of witnesses for attendance and travel shall be the same as the fees of witnesses before the circuit court of Cook County and shall be paid after the witness is excused from further attendance;

      3.   When a subpoena or subpoena duces tecum is issued at the instance of either party, the administrative law officer may require that party to bear the cost of service and any witness fee. The administrative law officer may require a deposit to cover the cost of service and witness fees.

   F.   Any party to a hearing may apply to any judge of the circuit court of this state for enforcement of any subpoena or subpoena duces tecum issued by a hearing officer holding a hearing authorized by this chapter.

   G.   The administrative law officer, or either party to a hearing, may cause witnesses to be deposed as provided by the Illinois Code of Civil Procedure, as amended, and the rules of the Supreme Court of Illinois, as amended. At the option of the party to be deposed, any officer or employee of that party shall be deposed through written questions alone.

   H.   1.   At any hearing held under this chapter, the tax determination and assessment and the assessment of any nontax debt shall be prima facie correct and the protesting party shall have the burden of proving with books, records and other documentary evidence that it is incorrect. When interpreting any issue of law pertaining to a tax ordinance, the administrative law officer shall apply any applicable rules and regulations issued by the comptroller pursuant to chapter 2-32 or any tax ordinance.

      2.   At the conclusion of a hearing, the administrative law officer shall prepare a final decision containing findings of fact and conclusions of law and shall issue the final assessment.

      3.   The protesting party shall be given written notice of the decision and final assessment, this notice shall contain a statement of the cost of certifying the record to the circuit court of Cook County, computed at the rate of $0.20 per page. The party seeking judicial review of the decision and final assessment shall bear the cost of certification. If the protesting party prevails on appeal, then the city shall reimburse that party for cost of certification.

      4.   Items constituting the record may include notices and demands; the initial and any amended tax determinations and assessments; the initial and any amended assessments of nontax debts; the written protest and petition for hearing; all relevant pleadings, briefs and memoranda of law; evidence admitted at the hearing; the transcribed testimony given at the hearing; and the decision and final assessment of the administrative law officer.

      5.   Within ten business days of receiving an administrative law officer's final decision, either party to the proceeding may petition the director of the department of administrative hearings or his or her designee to review the final decision. A final ruling by the director of the department of administrative hearings or his or her designee to reverse or modify any decision shall be based on the record created by the administrative law officer, and the director shall not make any determination of credibility without consulting the administrative law officer. If the director of the department of administrative hearings or his or her designee does not act on a petition within ten business days after receiving the petition, the petition shall be deemed denied on that date and the determination of the administrative law officer shall be final. The failure to submit a petition for review shall not waive or affect a party's right to judicial review.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 3-31-04, p. 20916, § 4.13; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)