35 ILCS 200/ Property Tax Code.

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35 ILCS 200/4-25

(35 ILCS 200/4-25)

Sec. 4-25.

Bond of assessors.

Before entering office, every assessor and
supervisor of assessments, other than township or multi-township assessors,
shall enter into a bond, payable to the People of the State of Illinois in the
sum of two thousand dollars, or such larger sum as the county board shall
determine, with two or more sufficient sureties.

The bond of the supervisor of assessments shall be approved by the county
board, and bonds of other assessors by the president or chairman of the county
board. The condition of the bond shall be that the assessor or supervisor of
assessments will diligently, faithfully and impartially perform the duties of
the office during the term or portion thereof for which he or she was elected
or appointed. The bond shall be filed in the office of the county clerk and
recorded in a book to be provided for those bonds.  Any taxing district, or
person suffering any loss resulting from an assessor's failure to perform any
of the conditions of the bond may sue to recover the loss in the name of the
People of the State of Illinois.

(Source: P.A. 87-1021; 87-1189; 88-455.)

35 ILCS 200/4-30

(35 ILCS 200/4-30)

Sec. 4-30.

Oath of assessors.

Before entering office, every assessor or
supervisor of assessments shall take and subscribe to the following oath, which
shall be filed in the office of the county clerk, except the oath of township
or multi-township assessors and their deputies shall be filed with their
respective town clerks. The oath shall be as follows:

State of Illinois)
)ss.
County of .......)

I do solemnly swear (or affirm) that I will support the Constitution
of the United States and the Constitution of the State of Illinois; and
that I will faithfully discharge all the duties of the office of
assessor, or supervisor of assessments to the best of my ability.

Dated..........

(Source: P.A. 87-1021; 87-1189; 88-455.)

35 ILCS 200/Art. 5

(35 ILCS 200/Art. 5 heading) Article 5.

Boards of Appeals

35 ILCS 200/5-5

(35 ILCS 200/5-5)

Sec. 5-5.

Election of commissioners of board of review; counties of
3,000,000 or more.

(a) In counties with 3,000,000 or more inhabitants,
on the first Tuesday after the first Monday in November 1994, 2
commissioners of the board of appeals  shall be elected to hold office from the
first Monday in December following their election
and until the first Monday in December 1998. In case of any
vacancy, the chief judge of the circuit court or any judge of that circuit
designated by the chief judge shall fill the vacancy by appointment. The
commissioners shall be electors in
the particular county at the time of their election or appointment and shall
hold no other lucrative public office or public employment. Each commissioner
shall receive compensation fixed by the county board, which shall be paid out
of the county treasury and which shall not be changed during the term for which
any commissioner is elected or appointed.
Effective the first Monday in December 1998, the board
of appeals is abolished.

The board of appeals shall maintain sufficient evidentiary records to
support all decisions made by the board of appeals.  All records, data,
sales/ratio studies, and other information necessary for the board
of review elected under subsection (c) to perform
its functions and
duties shall
be transferred by the board of appeals to the board of review on
the first Monday in December 1998.

(b) (Blank).

(c) In each county
with 3,000,000 or more inhabitants, there is created a board of
review. The board of review shall consist of 3 commissioners,
one elected from each election district in the county
at the general election in 1998
to hold office for a term beginning
on the first Monday in December following their
election and until their
respective successors are elected and qualified.

No later than June 1, 1996, the General Assembly shall establish the
boundaries for the 3 election districts in each county with 3,000,000 or more
inhabitants. The election districts shall be compact, contiguous, and have
substantially
the same population based on the 1990 federal decennial census. One district
shall be designated as the first election district, one as the second
election district, and one as the third election district. The commissioner
from each district shall be elected to a term of 4 years.

In the year following each federal decennial census, the General Assembly
shall reapportion the election districts to reflect the results of the
census. In 2021 and any year following the federal decennial census in which the results of the census are not available by March 31, the General Assembly may use other population data, including, but not limited to, the most recent American Community Survey 5-year data, to reapportion the districts. The reapportioned districts shall be compact, contiguous, and contain
substantially the same population. The commissioner from the
first district shall be
elected to terms of 4 years, 4 years, and 2 years. The  commissioner from the
second district shall be elected to terms of 4 years, 2 years, and 4 years. The
commissioner from the third
district shall be elected to terms of 2 years, 4 years, and 4 years.

In case of vacancy, the chief
judge of the circuit court or any judge of the circuit court designated by the
chief judge shall fill the vacancy by appointment
of a person from the same political party.
If the vacancy is filled with more than 28 months remaining in the term, the
appointed commissioner shall serve until the next general
election, at which time a
commissioner shall be elected to serve for the remainder of the
term.  If a vacancy is filled with 28 months or less remaining in the term, the
appointment shall be for the remainder of the term.
No commissioner may be elected or appointed to the board of review unless he
or she has resided in the election district he or she seeks to represent for at
least 2 years before the date of the election or appointment.  In the
election following each federal decennial census and board of review
redistricting, a candidate for commissioner may be elected from any election
district that contains a part of the election district in which he or she
resided at the time of the redistricting and re-elected if a resident of the
new district he or she represents for 18 months prior to re-election.  The
commissioners shall hold no other lucrative public office or public
employment.

Each commissioner shall receive compensation fixed by the
county board,
which shall be paid from the county treasury. Compensation for each
commissioner
shall be equitable and shall not be changed during the term
for which that commissioner is elected or appointed.
The county shall provide suitable office space for the board of review.

For the year beginning on the
first Monday in December 1998 and ending the first Monday in December 1999, and
every fourth year thereafter, the chair of the board shall be the
commissioner elected
from the first district.  For the year beginning the first Monday in December
1999 and ending the first Monday in December 2000, and every fourth year
thereafter, the chair of the board shall be the commissioner
elected from the second
district.  For the year beginning the first Monday in December 2000 and ending
the first Monday in December 2001, and every fourth year thereafter, the chair
shall be the commissioner elected from the third district.  For
the year beginning
the first Monday in December 2001 and ending the first Monday in December 2002,
and every fourth year thereafter, the chair of the board shall be determined by
lot.

On and after the
first Monday in December, 1998, any reference in this Code to a board of
appeals shall mean the board of review created under this subsection, and any
reference to a member of a board of review shall mean a
commissioner of a board of review.  Whenever it may be necessary for
purposes of determining its jurisdiction, the board of review shall be deemed
to succeed to the powers and duties of the former board of appeals; provided
that the board of review shall also have all of the powers and duties granted
to it under this Code.  All action
of the board of review shall be by a majority vote of its commissioners.

(Source: P.A. 102-12, eff. 6-4-21.)