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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 200/5-10
(35 ILCS 200/5-10)
Sec. 5-10.
Oath of office.
Each member of the board of review or
commissioner of the board of appeals created by this Code shall, before
entering upon the duties of his or her office, take and subscribe to the
following oath:
State of Illinois County of ....
I do solemnly swear (or affirm) that I will as (a member of the board
of review) (a commissioner of the board of appeals) faithfully perform
all the duties of that office as required by law; that I will fairly
and impartially review the assessments of all property to the extent
authorized by this Code; that I will correct all assessments
which should be corrected; that I will raise or lower (or in the case of
commissioners of the board of appeals, will direct the county assessor to
change, correct, alter or modify) assessments as justice may
require; and that I will do all acts necessary and within my authority to
procure a full, fair and impartial assessment of all property.
Dated ....
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/5-15
(35 ILCS 200/5-15)
Sec. 5-15.
Board employees.
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 on
the first Monday in December 1998 and thereafter)
shall appoint a Chief Clerk, a Secretary, and a deputy in
charge of complaints. The Board may also employ deputies and other staff
as may be necessary to assist the Board in the proper discharge of its
duties. The Chief Clerk, the Secretary and the deputies
shall have authority to administer oaths and examine under oath those
persons who appear for a hearing. The Board may assign any matter to
a deputy for preliminary hearing. With respect to applications for exemption
reviewed under Section 16-130, the Secretary shall prepare
and forward to the Department a full and complete statement of all the
facts together with documents in each case and shall also forward a statement
of the facts to the county assessor.
Except as provided in Section 9-85, in all other instances the board shall
certify its action and orders to the county assessor and the county
assessor shall carry out the orders under the
direction of the board. Employees of the board of appeals (until the
first Monday in December 1998 and the board of review beginning on
the first Monday in December 1998 and thereafter) shall
receive compensation fixed by the county board upon the recommendation of the
board, payable from the county treasury.
(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. 6
(35 ILCS 200/Art. 6 heading)
Article 6.
Boards of Review
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35 ILCS 200/6-5
(35 ILCS 200/6-5)
Sec. 6-5.
Appointed boards of review.
In counties under township
organization with less than 3,000,000 inhabitants in which no board of review
is elected under Section 6-35, there shall be an appointed board of review to
review the assessments made by the supervisor of assessments. When there is no
existing appointed board of review, the chairman of the county board shall
appoint, with approval of the county board, 3 citizens of the county to
comprise the board of review for that county, 2 to serve for a one year term
commencing on the following June 1, and one to serve for a 2 year term
commencing on the same date. When an appointed board of review already exists,
successors shall be appointed and qualified to serve for terms of 2 years
commencing on June 1 of the year of appointment and until their successors are
appointed and qualified. Vacancies shall be filled in like manner as original
appointments, for the balance of the unexpired term. Members of the
county board may be appointed to the board of review. A member of the board of
review may be reappointed. No person may serve on the board of review who is
not qualified by experience and training in property appraisal and property tax
administration.
(Source: P.A. 86-905; 87-1189; 88-455.)
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35 ILCS 200/6-10
(35 ILCS 200/6-10)
Sec. 6-10.
Examination requirement - Counties of 100,000 or more.
In
any county to which Section 6-5 applies and which has 100,000 or more
inhabitants, no person may serve on the board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The examination shall be conducted by the
Department at some convenient location in the county. The Department may
provide by rule the maximum time that the name of a person who has passed the
examination will be included on a list of persons eligible for appointment or
election. The county board of any other county may, by resolution, impose a
like requirement in its county. In counties with less than 100,000 inhabitants,
the members of the board of review shall within one year of taking office
successfully complete a basic course in assessment practice approved by the
Department.
In counties with 3,000,000 or more inhabitants, the members of the
board of
review shall successfully complete a basic
course in
assessment practice, approved by the Department, within one year after taking
office.
(Source: P.A. 88-455; incorporates 88-221; 88-670, eff. 12-2-94; 89-126,
eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/6-15
(35 ILCS 200/6-15)
Sec. 6-15. Political makeup and compensation. The board of review appointed
under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political
party polling the highest vote for any county office in the county
at the last general election prior to any appointment made under this Section.
The third member shall not be affiliated with that same party. Each member of the board of review shall receive an annual salary to be fixed
by the county board and paid out of the county treasury.
(Source: P.A. 98-322, eff. 8-12-13.)
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35 ILCS 200/6-20
(35 ILCS 200/6-20)
Sec. 6-20.
Clerk of the board of review.
(a) In counties with a board of review
appointed under Section 6-5, the clerk of the board of review shall collect and
analyze property transfers and property appraisals, and pursue other activities
the board considers proper and necessary to aid the board in the determination
of the percentage relationship, for each assessment district, between the
valuations at which locally assessed property is listed and 33 1/3% of the
estimated fair cash value of such property, or the values determined in
accordance with Sections 10-110 through 10-140, or the percentages provided by
a county ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois.
(b) In counties with 3,000,000 or more inhabitants, the county assessor
shall annually make available to the board of appeals (until the first Monday
in December 1998 and the board of review beginning on the first Monday in
December 1998 and thereafter)
information utilized in the assessment of property, including, but not limited
to, reports generated from the multiple regression equation and sales/ratio
studies, if any. The county assessor shall make available to the board of
appeals (until the first Monday in December 1998 and the board of
review beginning on the first Monday in December 1998 and thereafter), upon
request by any member of the board,
data used in compilation of the reports and studies. The Department shall make
available to the board of appeals (until the first Monday in December 1998
and the board of review beginning on the first Monday in December 1998 and
thereafter) sales/ratio
studies conducted by the Department.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)
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35 ILCS 200/6-25
(35 ILCS 200/6-25)
Sec. 6-25. Additional members. In counties with a board of review appointed
under Section 6-5, when the county board declares by resolution that the number
of complaints filed with the board of review has created an emergency situation
and caused a need for an expanded board of review, the chairman of the county
board may appoint additional qualified members to the board of review for the sole purpose of holding
separate hearings on complaints. The additional members shall not take part in
the intracounty equalization process of the board of review under Section 16-60
or Section 16-65. If a board of review is expanded under this Section in Lake, DuPage, McHenry, or Kane County, then the chairman of that county board may appoint qualified residents of counties that are directly adjacent to that chairman's county to serve as additional members of the expanded board of review.
(Source: P.A. 96-825, eff. 11-25-09.)
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35 ILCS 200/6-30
(35 ILCS 200/6-30)
Sec. 6-30.
Board of review in commission counties.
In counties not under
township organization with less than 3,000,000 inhabitants in which no board
of review is elected under Section 6-35, the board of county commissioners
shall constitute the board of review. They shall have all the powers and
perform all the duties conferred on or required by boards of review. County
commissioners shall receive no additional compensation for serving on the board
of review. County commissioners serving as the board of review must meet the
examination requirements of Section 6-32. If any member of the board of county
commissioners fails to meet the examination requirements, the board of county
commissioners shall appoint a board of review.
Members of the county commissioners who meet the requirements of Section 6-32
may serve on the appointed board of review, but shall not receive additional
compensation.
The board of county commissioners shall appoint a 3-member board of review
if (i) the board of county commissioners so chooses or (ii) any member of the
board of county commissioners fails to meet the examination requirements of
Section 6-32. No person may serve on an appointed board of review under this
Section unless he or she meets the examination requirements of Section 6-32.
Members of a board of review appointed by the board of county commissioners
shall receive a per diem for their services as established by the board of
county commissioners.
A board of review appointed by the board of county commissioners shall serve
at the pleasure of the board of the county commissioners. If the board of
review is appointed because any member of the board of county commissioners
fails to meet the examination requirements of Section 6-32 and all members
subsequently fulfill the requirements, the board of county commissioners may
terminate the authority of the sitting board of review, as soon as it completes
its work for a tax year, and serve as the board of review.
(Source: P.A. 90-552, eff. 1-1-99; 91-732, eff. 1-1-01.)
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35 ILCS 200/6-32
(35 ILCS 200/6-32)
Sec. 6-32.
Examination requirement.
In any county to which Section 6-30
applies, no person may serve on a board of review who has not passed an
examination prepared and administered by the Department to determine his or her
competence to hold the office. The Department shall conduct examinations for
various counties in a convenient location in the region. A candidate appearing
at the examination shall indicate to the Department the name of the county the
results shall be certified to if he or she successfully passes the examination.
The Department shall certify the list to each county from which candidates
have appeared at the examination location. Within one year after the
effective
date of this amendatory Act of 1997, the Department shall conduct an
examination at least once in
each commission county for which the chairman of the County Board of
Commissioners requests an examination. The Department may provide by rule the
maximum time that the name of a person who has passed the examination shall be
included on a list of persons eligible to serve on the board of review.
(Source: P.A. 90-552, eff. 1-1-99.)
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35 ILCS 200/6-34
(35 ILCS 200/6-34)
Sec. 6-34.
Political makeup.
If the board of county commissioners
appoints a board of review as prescribed in Section 6-30, the board of review
shall consist of 2 members affiliated with the political party polling the
highest vote for any county office in the county and one member of the party
polling the second highest vote for the same county office at the last general
election.
(Source: P.A. 90-552, eff. 1-1-99.)
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35 ILCS 200/6-35
(35 ILCS 200/6-35)
Sec. 6-35.
Elected boards of review.
In counties with 150,000 or more and
less than 3,000,000 inhabitants which had an elected board of review on January
1, 1993, the board of three persons shall continue in office. Every two years,
at the regular election of county officers in such counties, one member of the
board of review shall be elected to succeed the member whose term expires in
that year. Each member shall hold office for a term of 6 years and until a
successor is elected and qualified. The persons so elected shall qualify
within 10 days after the canvass of the vote is completed. They shall hold no
other lucrative public office or public employment. Each member shall receive
an annual salary to be fixed by the county board and paid out of the county
treasury. In case of any vacancy in the board of review or the failure of any
person elected to that office to qualify, the vacancy shall be filled by
appointment as provided in the general election law until a successor is
elected and has qualified. The member having the shortest term to serve shall
be the chairman of the board.
(Source: P.A. 86-181; 88-455.)
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35 ILCS 200/6-40
(35 ILCS 200/6-40)
Sec. 6-40.
Election from districts.
In all counties which elect a board of
review, except counties with a county assessor elected under Section 3-45 and
except counties with a board of review elected under Section 5-5,
members shall be elected from 3 districts which are substantially equal in
number of inhabitants and, to the extent practicable, equal in geographic area.
On or before January 1 of the first year following a decennial census in which
board members will be elected, the supervisor of assessments shall prepare and
submit to the county board a map of the districts, designating each district as
1, 2 or 3. The county board shall adopt the map or make changes as it deems
necessary and adopt the revised map on or before January 31. If no map is
adopted by January 31, the map initially submitted by the supervisor of
assessments shall constitute the districts from which members of the board of
review shall be elected. As each term of a member of the board of review
expires, a new member shall be elected from a district, beginning with district
1 and proceeding through district 3.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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35 ILCS 200/6-45
(35 ILCS 200/6-45)
Sec. 6-45.
Abolition of elected board of review.
If any county contains
within its limits 3,000,000 or more inhabitants, as determined by the last
Federal decennial or special census, that county shall at once come under the
provisions of this Code relating to counties of that population, and at the
next ensuing regular election of county officers, a
county assessor shall be elected, and all provisions of this Code relating to
counties with 3,000,000 or more inhabitants shall then immediately apply to
that county.
In counties having an elected board of review as provided by law for counties
with 150,000 or more but less than 3,000,000 inhabitants, the county board may
by resolution have submitted to the legal voters of the county at any regular
election, the question of abolishing the elected board of review. The county
board shall certify the question to the proper election officials, who shall
submit the question to the voters. Such referendum shall be held and returns
made all in the manner now provided by the general election law and the
question shall be in substantially the following form:
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Shall the elected board of YES review be abolished and be - - - - - - - - - - - - - - - - - - - - - - - - - - - -
replaced by an appointed board? NO - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
If a majority of the voters voting on the question vote in favor of
the proposition, the elected board of review shall be abolished to take effect
on June 1 following the election. On that date, all records, books and papers
pertaining to the elected board shall be transferred and delivered by the board
to its successor in office. Thereafter all the powers and duties conferred upon
appointed boards of review in counties with less than 3,000,000 inhabitants,
shall be exercised and performed in such counties so voting, by appointed
boards of review as provided by law for counties with less than 3,000,000
inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95 .)
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35 ILCS 200/6-50
(35 ILCS 200/6-50)
Sec. 6-50.
Majority vote.
Board of review action may be taken by a majority
vote of the board.
(Source: P.A. 76-1322; 88-455.)
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