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35 ILCS 200/16-130

(35 ILCS 200/16-130)

Sec. 16-130.

Exemption procedures; board of appeals; board of
review.

  Whenever the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in any county with 3,000,000 or more inhabitants determines that any
property is or is not exempt from taxation, the decision of the board shall not
be final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5.  With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application
for an exemption which would, if approved, reduce the assessed valuation of any
property by more than $100,000, other than a homestead exemption, the owner
shall give timely notice of the application by mailing a copy of it to any
municipality, fire protection district, school district, and community college district in which such
property is situated.  Failure of a municipality, fire protection district, school district, or community
college district to receive the notice shall not invalidate any exemption.  The
board shall give the municipalities, fire protection districts, school districts, and community college
districts and the taxpayer an opportunity to be heard. In all exemption cases
other than homestead exemptions, the secretary of the board shall
comply with the provisions of Section 5-15. The Department shall then determine
whether the property is or is not legally liable to taxation. It shall notify
the board of its decision and the board shall correct the assessment
accordingly, if necessary. The decision of the Department is subject to review
under Sections 8-35 and 8-40. The extension of taxes on any assessment shall
not be delayed by any proceedings under this paragraph, and, in case the
property is determined to be exempt, any taxes extended upon the unauthorized
assessment shall be abated or, if already paid, shall be refunded.

(Source: P.A. 102-815, eff. 5-13-22.)

35 ILCS 200/16-135

(35 ILCS 200/16-135)

Sec. 16-135. Omitted property; Notice provisions.

In counties with
3,000,000 or more inhabitants, the owner of property and the executor,
administrator, or trustee of a decedent whose property has been omitted
in the assessment in any year or years or on which a tax for which the property
was liable has not been paid, and the several taxing bodies interested therein,
shall be given at least 30 days notice in writing by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter) or
county assessor of the hearing on the proposed assessments of the omitted
property. The board or assessor shall have full power to examine the owner, or
the executor, administrator, trustee, legatee, or heirs of the decedent, or
other person concerning the ownership, kind, character, amount and the value of
the omitted property.

If the board determines that the property of any decedent was omitted
from assessment during any year or years, or that a tax for which
the property was liable, has not been paid, the board shall direct the county
assessor to assess the property.  However, if the county assessor, on his or
her own initiative, makes such a determination, then the assessor shall assess
the property.  No charge for tax of previous years shall be made against any
property prior to the date of ownership of the person owning the property
at the time the liability for such omitted tax is first ascertained.
Ownership as used in this Section refers to bona fide legal
and equitable titles or interests acquired for value and without notice of
the tax, as may appear by deed, deed of trust, mortgage, certificate of
purchase or sale, or other form of contract. No such charge for tax of previous
years shall be made against any property if:

(1) the assessor failed to notify the board of review

of an omitted assessment in accordance with subsection (a-1) of Section 9-260 of this Code; or

(2) the property was last assessed as unimproved,

 the owner of the property, gave notice of subsequent improvements and requested a reassessment as required by Section 9-180, and  reassessment of the property was not made within 16 months of receipt of that notice; or

(3) the owner of the property gave notice as required

by Section 9-265; or

(4) the assessor received a building permit for the

property evidencing that new construction had occurred or was occurring on the property but failed to list the improvement on the tax rolls; or

(5) the assessor received a plat map, plat of survey,

ALTA survey, mortgage survey, or other similar document containing the omitted property but failed to list the improvement on the tax rolls; or

(6) the assessor received a real estate transfer

declaration indicating a sale from an exempt property owner to a non-exempt property owner but failed to list the property on the tax rolls; or

(7) the property was the subject of an assessment

appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value.

The assessment of omitted property by the county assessor may be reviewed by
the board in the same manner as other assessments are reviewed
under the provisions of this Code and when so reviewed, the assessment shall
not thereafter be subject to review by any succeeding board.

For the purpose of enforcing the provisions of this Code, relating to
property omitted from assessment, the taxing bodies interested
therein are hereby empowered to employ counsel to appear before the board
or assessor (as the case may be) and take all necessary steps to enforce
the assessment on the omitted property.

(Source: P.A. 96-1553, eff. 3-10-11.)

35 ILCS 200/16-140

(35 ILCS 200/16-140)

Sec. 16-140. Omitted property.

In counties with 3,000,000 or more
inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
in any year shall direct the county assessor,
in accordance with Section 16-135, when he or she fails to do so on his or her
own initiative, to assess all property which has not  been assessed, for any
reason, and enter the same upon the assessment books and to list and assess all
property that has been omitted in the assessment for the current year and not more
than 3 years prior to the current year. If the
tax for which that property was liable has not been paid or if any property,
by reason of defective description or assessment thereof, fails to pay taxes
for any year or years, the property, when discovered by the board shall be
listed and assessed by the county assessor. The board may order the county
assessor to make such alterations in the description of property as it deems
necessary.  No charge for tax of previous years shall be made against any
property if: