(70 ILCS 2805/53)
(from Ch. 42, par. 447.17)
Description of property assessed.
levying any special assessment or special tax, each lot,
block, tract or parcel of land shall be assessed separately
in the same manner as upon assessment for general taxation,
except that several lots or parts of land, owned and
improved or listed in the warrant book as one parcel may be
assessed as one parcel. However, this requirement shall not
apply to the property of railroad companies or the right of
way and franchise of street railway companies. Such
property and right of way and franchise may be described in
any manner sufficient to reasonably identify the property
intended to be assessed.
(Source: P.A. 85-1137.)