(35 ILCS 200/16-75)
Certificates of error.
The board of review shall, at any time
before judgment, if an error or mistake is discovered (other than errors of
judgment as to the valuation), in any assessment, issue to the person
erroneously assessed a certificate setting forth the nature of the error and
its cause or causes. The certificate when properly endorsed by the chief
county assessment officer, showing concurrence therein, and not otherwise, may
be used in evidence in any court of competent jurisdiction, and when so
introduced in evidence, shall become a part of the court records, and shall not
be removed from the files except upon the order of the court.
After the board of review has issued a certificate of error and it has been
properly endorsed by the chief county assessment officer, 2 copies of the
certificate shall be made and one copy given to the county clerk and one copy
to the collector. The county clerk shall keep records of the changes or
corrections made in the certificate and shall certify such corrections to the
collector so that he or she can account for the proper amount of taxes
chargeable to him or her.
(Source: P.A. 91-377, eff. 7-30-99.)