(35 ILCS 200/23-15)
Tax objection procedure and hearing.
(a) A tax objection complaint under Section 23-10 shall be filed in the
circuit court of the county in which the subject property is located.
Joinder of plaintiffs shall be permitted to the same extent permitted by law in
any personal action pending in the court and shall be in accordance with
Section 2-404 of the Code of Civil
however, that no complaint shall be filed as a class action. The
complaint shall name the county collector as defendant and shall specify any
objections that the plaintiff may have to the taxes in question. No appearance
or answer by the county collector to the tax objection complaint, nor any
further pleadings, need be filed. Amendments to the complaint may be made to
the same extent which, by law, could be made in any personal action pending in
(b) (1) The court, sitting without a jury, shall hear and determine all
objections specified to the taxes, assessments, or levies in question. This
Section shall be construed to provide a complete remedy for any claims with
respect to those taxes, assessments, or levies, excepting only matters for
which an exclusive remedy is provided elsewhere in this Code.
(2) The taxes, assessments, and levies that are the subject of the objection
shall be presumed correct and legal, but the presumption is rebuttable.
The plaintiff has the burden of proving any contested matter of fact by
clear and convincing evidence.
(3) Objections to assessments shall be heard de novo by the court. The
court shall grant relief in the cases in which the objector meets the burden of
proof under this Section and shows an assessment to be incorrect or illegal.
If an objection is made claiming incorrect valuation, the court shall
consider the objection without regard to the correctness of any practice,
procedure, or method of valuation followed by the assessor, board of appeals,
or board of review in making or reviewing the assessment, and without regard
to the intent or motivation of any assessing official. The doctrine known
as constructive fraud is hereby abolished for purposes of all challenges to
taxes, assessments, or levies.
(c) If the court orders a refund of any part of the taxes paid, it shall
also order the payment of interest as provided in Section 23-20. Appeals may be
taken from final judgments as in other civil cases.
(d) This amendatory Act of 1995 shall apply to all tax objection matters
still pending for any tax year, except as provided in Sections 23-5 and 23-10
regarding procedures and time limitations for payment of taxes and filing tax
(e) In counties with less than 3,000,000 inhabitants, if the court
renders a decision lowering the assessment of a particular parcel on which a
residence occupied by the owner is situated, the reduced assessment, subject to
equalization, shall remain in effect for the remainder of the general
assessment period as provided in Sections 9-215 through 9-225, unless that
parcel is subsequently sold in an arm's length transaction establishing a fair
cash value for the parcel that is different from the fair cash value on which
the court's assessment is based, or unless the decision of the
court is reversed or modified upon review.
(Source: P.A. 88-455; 88-642, eff. 9-9-94; 89-126, eff. 7-11-95; 89-290, eff.
1-1-96; 89-593, eff. 8-1-96; 89-626, eff. 8-9-96.)