(35 ILCS 200/8-55)
Office of appraisals.
Within the Department, an Office of
Appraisals shall assist local government assessment officials, in counties of
less than 3,000,000 inhabitants, with appraisal of commercial and industrial
properties having an assessment, prior to equalization by the Department, of
$350,000 or more.
The Office shall provide assistance to assessors and
Supervisors of Assessments having a complaint or appeal relating to the
property to be appraised pending before the Board of Review or the State
Property Tax Appeal Board. Such assistance shall be
provided upon request, pursuant to a written agreement between the
Department and the assessing official making the request, specifying the
project involved, the time frame for making the appraisal, the purpose of
the appraisal and the responsibilities of the parties, including agreement
by the local assessing official that the appraisal will be accepted and
utilized in the pending complaint or appeal.
(Source: P.A. 92-301, eff. 1-1-02.)