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(35 ILCS 200/16-125)
In counties with 3,000,000 or more inhabitants,
complaints filed with the board of appeals
(until the first Monday in December 1998 and the board of review
the first Monday in December 1998 and thereafter)
shall be classified by townships.
All complaints shall be docketed numerically, in the order in which they are
presented, as nearly as possible, in books or computer records kept for that
purpose, which shall be open to public inspection. The complaints shall be
considered by townships until they have been heard and passed upon by the
After completing final action on all matters in a township, the
board shall transmit such final actions to the county assessor.
A hearing upon any complaint shall not be held until the taxpayer affected
and the county assessor have each been notified and have been given an
opportunity to be heard. All hearings shall be open to the public and the board
shall sit together and hear the representations of the
parties or their representatives. An order for a correction of any
assessment shall not be made unless both commissioners of the board, or a
majority of the members in the case of a board of review, concur
therein, in which case, an order for correction shall be made in open session and
entered in the records of the board. When an assessment is ordered corrected,
the board shall transmit a computer printout of the results, or
and sign a brief written statement of the reason for the change and the manner
in which the method used by the assessor in making the assessment was
erroneous, and shall deliver a copy of the statement to the county assessor.
Upon request the board shall hear any taxpayer in opposition to a proposed
reduction in any assessment.
The board may destroy or otherwise dispose of complaints and
records pertaining thereto after the lapse of 5 years from the date
(Source: P.A. 97-1054, eff. 1-1-13.)