(35 ILCS 200/9-135)
Correction of assessment lists.
If the assessor or chief county
assessment officer finds that any property subject to taxation, or special
assessment, has not been returned to him or her by the clerk, or has not been
described in the subdivisions or manner required by this Code, he or she shall
correct the return of the clerk, and shall list and assess the property in the
manner required by law.
The assessor or chief county assessment officer shall, also, from time to
time, make alterations in the description of property as he or she may find
necessary. When property has been subdivided since the making of the general
assessment, the assessor or chief county assessment officer shall from time to
time correct the descriptions so that they correspond to the subdivision, and
distribute the assessment in the proper proportions among the parcels into
which the land has been subdivided; and in case of a vacation of a subdivision
readjust the description of the assessment accordingly.
(Source: Laws 1939, p. 886; P.A. 88-455.)