35 ILCS 200/ Property Tax Code.

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 200/9‑270

(35 ILCS 200/9‑270)

Sec. 9‑270.

Omitted property; limitations on assessment.

A charge for tax
and interest for previous years, as
provided in Sections 9‑265 or 14‑40, shall not be made
against any property for years prior to the date of ownership of the person
owning
the property at the time the liability for the
omitted tax was first
ascertained. Ownership as used in this section shall be held to refer 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 charge
for tax of previous years, as provided in Section 9‑265,
shall be made against any property if (a) the property was
last
assessed as unimproved, (b) the owner of the property gave notice
of
subsequent improvements and requested a reassessment as required by Section
9‑180, and (c) reassessment of the property
was not made
within the 16 month period immediately following the receipt of that
notice. The owner of property, if known, assessed under this and the
preceding section shall be notified by the county assessor, board of
review or
Department, as the case may require.

(Source: P.A. 86‑359; 88‑455.)

(35 ILCS 200/Art. 10 heading) Article 10.

Valuation Procedures for Special Properties

(35 ILCS 200/Art. 10 Div. 1 heading) Division 1.

Solar energy systems