Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 200/16-25

(35 ILCS 200/16-25)

Sec. 16-25.

Review after complaint by taxing bodies.

Any taxing body that
has an interest in an assessment made by any local assessment officer or
officers may have the assessment reviewed by the board of review by filing a
complaint in writing with the board within 30 calendar days after publication
of the assessment list under Section 12-10. All complaints shall identify and
describe the particular property and shall be filed with the board in
duplicate. The board shall make a determination as to the correct amount of the
assessment, but the board shall not increase the amount of the assessment
without first giving due notice and an opportunity to be heard to the taxpayer
affected.

(Source: P.A. 78-450; 88-455.)