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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
() 35 ILCS 200/9-80
(35 ILCS 200/9-80)
Sec. 9-80. Authority to revise assessments; Counties of less than 3,000,000. The chief county assessment officer in counties with less than 3,000,000
inhabitants shall have the same authority as the township or multi-township
assessor to assess and to make changes or alterations in the assessment of
property, and shall assess and make such changes or alterations in the
assessment of property as though originally made. Changes by the chief county
assessment officer in valuations shall be noted in a column provided, and no
change shall be made in the original assessor's figures.
When the chief county assessment officer or his or her deputy views property
for the purposes of assessing the property or determining whether a change or
alteration in the assessment of the property is required, he or she shall give
notice to the township assessor by U.S. Mail at least 5 days but not more than
30 days prior to the viewing, so that the assessor may arrange to be present at
the viewing, except if the township or multi-township assessor fails to timely return the assessment books or workbooks as required by Section 9-230. He or she shall also give notice to owners of the properties by
means of notices in a paper of general circulation in the township. The
notices shall state the chief county assessment officer's intention to view the
property but need not specify the date and time of the viewing. When the chief
county assessment officer or his or her deputy is present at the property to be
viewed, immediately prior to the viewing, he or she shall make a reasonable
effort to ascertain if the owner or his or her representative, or the assessor,
are on the premises and to inform them of his or her intention to view the
property. Failure to provide notice to the township assessor and owner shall
not of and by itself invalidate any change in an assessment. A viewing under
this Section and Section 9-155 means actual viewing of the visible property in
its entirety from, on or at the site of the property.
All changes and alterations in the assessment of property shall be subject to
revision by the board of review in the same manner that original assessments
are reviewed.
(Source: P.A. 96-486, eff. 8-14-09.)
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35 ILCS 200/9-85
(35 ILCS 200/9-85)
Sec. 9-85.
Revision of assessments by county assessor and board of
review;
counties of 3,000,000
or more. In counties with 3,000,000 or more inhabitants, the county assessor
shall have authority annually to revise the assessment books and correct them
as appears to be just; and on complaint in writing in proper form by any
taxpayer, and after affording the taxpayer an opportunity to be heard thereon,
he or she shall do so at any time, until the assessment is verified. An entry
upon the assessment books does not constitute an assessment until the
assessment is verified. When a notice is to be mailed under Section 12-55 and
the address that appears on the assessor's records is the address of a mortgage
lender or the trustee, where title to the property is held in a land trust, or
in any event whenever the notice is mailed by the assessor to a taxpayer at or
in care of the address of a mortgage lender or a trustee where the title to the
property is held in a land trust, the mortgage lender or the trustee within 15
days of the mortgage lender's or the trustee's receipt of such notice shall
mail a copy of the notice to each mortgagor of the property referred to in the
notice at the last known address of each mortgagor as shown on the records of
the mortgage lender, or to each beneficiary as shown on the records of the
trustee.
All changes and alterations pursuant to Section 16-95 or Section 16-120 in
the assessment
of
property shall be subject
to
revision and entry into the assessment books 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) in the same manner
as the original assessments.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96 .)
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35 ILCS 200/Art. 9 Div. 3
(35 ILCS 200/Art. 9 Div. 3 heading)
Division 3.
Assessment books.
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35 ILCS 200/9-90
(35 ILCS 200/9-90)
Sec. 9-90.
Procuring assessment books.
The county clerk shall procure all
necessary books and blanks required by this Code to be used in the
assessment of property and collection of taxes, at the expense of the county.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-95
(35 ILCS 200/9-95)
Sec. 9-95.
Listing of property.
All property subject to taxation under this
Code, including property becoming taxable for the first time, shall be listed
by the proper legal description in the name of the owner, and assessed at the
times and in the manner provided in Sections 9-215 through 9-225, and also in
any year that the Department orders a reassessment (to the extent the
reassessment is so ordered), with reference to the amount owned on January 1 in
the year for which it is assessed, including all property purchased that day.
The assessment, as modified or equalized or changed as provided by law, shall
be the assessment upon which taxes shall be levied and extended during the
general assessment period for which the assessment is made, or during
the remainder of that general assessment period for any property reassessed
by order of the Department. No assessment shall be considered illegal by reason
of not having been listed or assessed in the name of the owner or owners.
(Source: P.A. 85-1221; 86-1481; 88-455.)
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35 ILCS 200/9-100
(35 ILCS 200/9-100)
Sec. 9-100.
Assessment list; Delivery of books.
Before January 1 in each
year of the general assessment, as provided in Sections 9-215 through 9-225,
each county clerk shall make up the list of property to be assessed for taxes
for the townships or taxing districts in the county, in books for that purpose.
Annually, before January 1, he or she shall make up lists of properties which
are taxable, or which become taxable for the first time, and which are not
already listed, and make up lists of properties which have been subdivided and
not listed by the proper description. The county clerk shall enter in the
proper column, opposite the respective parcels, the name of the owner, or other
such persons, so far as he is able to ascertain the names. The lists shall
contain columns to show the number of acres or lots improved, and the assessed
value; the assessed value of improvements; the total value; and other
information as may be required. The county clerk shall also have prepared and
ready for delivery all blanks necessary in the assessment of property, and
shall deliver those blanks to the assessors along with the assessment books or
lists. The books or lists may be completed and delivered by townships or taxing
districts without waiting for the completion of all the books or lists, but all
assessment books or lists shall be delivered by the county clerk to the chief
county assessment officer on or before January 1. The books or lists shall be
made in duplicate.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/9-105
(35 ILCS 200/9-105)
Sec. 9-105.
Makeup of assessment books by townships.
The books for the
assessment of property, in counties not under township organization, shall be
made up by congressional townships, but parts or fractional townships may be
added to full townships, at the discretion of the county board. In counties
under township organization, the books shall be made to correspond with the
organized townships. Separate books shall be made for the assessment of
property and the collection of all taxes and special assessments thereon,
within the corporate limits of cities, incorporated towns and villages, if
ordered by the county board.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-110
(35 ILCS 200/9-110)
Sec. 9-110.
Railroad assessment book.
The county clerk shall procure, at the
expense of the county, a record book in a form prescribed by the Department, in
which to enter railroad property as listed for taxation, and shall enter the
valuations assessed, corrected and equalized in the manner provided by law.
The county clerk shall extend all the taxes for which the property is liable
against its equalized assessed value. At the time fixed by law for delivering
tax books to the county collector, the clerk shall attach a warrant, under his
or her seal of office, and deliver the book to the county collector. The county
collector shall collect the taxes charged against railroad property, and pay
over and account for the taxes in the manner provided in other cases. The book
shall be returned by the collector and filed in the office of the county clerk.
The taxes on all railroad property shall be extended as on other property, and
shall be subject to the same penalties, dates of payment and methods of
enforcement as other property taxes.
(Source: Laws 1945, p. 1212; P.A. 88-455.)
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35 ILCS 200/9-115
(35 ILCS 200/9-115)
Sec. 9-115.
Parcels in more than one taxing district.
When any property is
situated in more than one township or taxing district, or is situated and
assessed in any drainage district, for drainage purposes, the portion in each
township or taxing district shall be listed separately. The lands in any
drainage district shall be listed so as to correspond, as nearly as possible,
to the respective subdivisions and descriptions in the latest assessment roll
of the drainage district.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-120
(35 ILCS 200/9-120)
Sec. 9-120.
Combined listings.
When a whole section, half section, quarter
section, or half-quarter section of property, belongs to the same owner, it
may, and shall, at the request of the owner or his or her agent, be listed as
one tract, and when all lots in the same block belong to the same owner they
may, and shall, at the request of the owner or his or her agent, be listed as a
block. When several adjoining lots in the same block belong to the same owner,
they may, and shall, at the request of the owner or his or her agent, be
included in one description. However, this Section shall not apply to property
on which delinquent or forfeited taxes are outstanding.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-125
(35 ILCS 200/9-125)
Sec. 9-125.
Verification of assessment lists.
The county clerk shall compare
the lists of property with the list of taxable property on file in his or her
office.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-130
(35 ILCS 200/9-130)
Sec. 9-130.
Delivery of assessment books.
The chief county assessment
officer shall call upon the county clerk on or before the first day of January
in each year and receive the assessment books and blanks as prepared by the
county clerk for the assessment of property for that year.
(Source: P.A. 86-678; 88-455.)
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