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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.
REVENUE (35 ILCS 200/) Property Tax Code. 35 ILCS 200/8-30
(35 ILCS 200/8-30)
Sec. 8-30.
Witness fees.
The fees and mileage reimbursements of witnesses
attending any hearing held by the Department under this Code, pursuant to
subpoena, shall be the same as those of witnesses in civil cases in the circuit
court. The fees and mileage reimbursements shall be paid by the State.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-35
(35 ILCS 200/8-35)
Sec. 8-35.
Notification requirements; procedure on protest.
(a) Assessments made by the Department.
Upon completion of its original assessments, the Department shall publish a
complete list of the assessments in the State "official newspaper." Any person
feeling aggrieved by any such assessment may, within 10 days of the date of
publication of the list, apply to the Department for a review and correction of
that assessment. Upon review of the assessment, the Department shall make any
correction as it considers just.
If review of an assessment has been made and notice has been given of the
Department's
decision,
any party to the proceeding who feels aggrieved by the decision, may file an
application for hearing. The application shall be in writing and shall be
filed with the Department within 20 days after notice of the decision has been
given by certified mail. Petitions for hearing shall state concisely the
mistakes alleged to have been made or the new evidence to be presented.
No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party commencing
such action has filed an application for a hearing and the Department
has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part
of the taxes as may be appropriate, shall be abated or, if already paid,
refunded.
(b) Exemption decisions made by the Department. Notice of each exemption
decision made by the Department under Section 15-25, 16-70, or 16-130
shall be given by certified mail to the applicant for exemption.
If an exemption decision has been made by the Department and notice has been
given of the Department's decision, any party to the proceeding who feels
aggrieved by the decision may file an application for hearing. The application
shall be in writing and shall be filed with the Department within 60 days after
notice of the decision has been given by certified mail. Petitions for hearing
shall state concisely the mistakes alleged to have been made or the new
evidence to be presented.
If a petition for hearing is filed, the Department shall reconsider the
exemption decision and shall grant any party to the proceeding a hearing. As
soon as practical after the reconsideration and hearing, the Department
shall issue a notice of decision by mailing the notice by certified mail. The
notice shall set forth the Department's findings of fact and the basis of the
decision.
Within 30 days after the mailing of a notice of decision, any party to the
proceeding may file with the Director a written request for rehearing in such
form as the Department may by rule prescribe, setting forth the grounds on
which
rehearing is requested. If rehearing or Departmental review is granted, as
soon as practical after the rehearing or Departmental review has been held,
the Department shall issue a revised decision to the party or the party's legal
representative as a result of the rehearing. The action of the Department on a
petition for hearing shall become final the later of (i) 30 days after issuance
of a notice of decision, if no request for rehearing is made, or (ii) if a
timely request for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.
No action for the judicial review of any exemption decision of the Department
shall be allowed unless the party commencing the action has filed an
application for a hearing and the Department has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases when the exemption is granted, in
whole or in part, the taxes extended upon the assessment, or that part of the
taxes as may be appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)
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35 ILCS 200/8-40
(35 ILCS 200/8-40)
Sec. 8-40.
Applicability of Administrative Review Law.
The circuit court for
the county in which a property assessed, or some part of such property, is
situated may review all final administrative decisions of the Department in
administering this Code. The Administrative Review Law and the rules adopted
under it apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under Section 8-35. The term
"administrative decision" is defined as in Section 3-101 of the Code of Civil
Procedure, and includes assessment ratios and percentages for equalization of
assessments determined by the Department under Sections 17-5 through 17-30. Any
review of assessment ratios and percentages for equalization of assessments
under the Administrative Review Law shall not delay the computation,
mailing or payment of tax bills. If a final court decision holding the
Department's ratios or percentages in error comes after the mailing of the
tax bills, an adjustment shall be made on all bills in the assessment district
in the first tax billing following the decision to credit taxpayers with
any payments which may have exceeded the maximum tax rate in rate-limited
levies of non-home rule taxing units. Service upon the Director or the
Assistant Director of the Department of summons issued in an action to review a
final administrative decision of the Department shall be service upon the
Department.
Appeals from all final orders and judgments entered by the circuit
court upon review of the Department's determination in any case shall be
taken as in other civil cases.
(Source: P.A. 82-1057; 88-455.)
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35 ILCS 200/8-45
(35 ILCS 200/8-45)
Sec. 8-45.
Effect of judicial review.
No action for the judicial review of
an assessment made by the Department shall stay or suspend any assessment or
the extension of any taxes thereon. If the court, by its final judgment, sets
aside or reduces an assessment, and the taxes so erroneously assessed have been
paid, the person erroneously paying the taxes shall be entitled to a refund as
provided by Section 20-175.
(Source: Laws 1947, p. 1433; P.A. 88-455.)
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35 ILCS 200/8-50
(35 ILCS 200/8-50)
Sec. 8-50.
Forms and instructions.
Assessors shall use the forms and follow
the instructions which are, from time to time, transmitted to them by the
Department, or that are furnished to them by the county clerk or other officer,
under the law.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-55
(35 ILCS 200/8-55)
Sec. 8-55.
Office of appraisals.
Within the Department, an Office of
Appraisals shall assist local government assessment officials, in counties of
less than 3,000,000 inhabitants, with appraisal of commercial and industrial
properties having an assessment, prior to equalization by the Department, of
$350,000 or more.
The Office shall provide assistance to assessors and
Supervisors of Assessments having a complaint or appeal relating to the
property to be appraised pending before the Board of Review or the State
Property Tax Appeal Board. Such assistance shall be
provided upon request, pursuant to a written agreement between the
Department and the assessing official making the request, specifying the
project involved, the time frame for making the appraisal, the purpose of
the appraisal and the responsibilities of the parties, including agreement
by the local assessing official that the appraisal will be accepted and
utilized in the pending complaint or appeal.
(Source: P.A. 92-301, eff. 1-1-02.)
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35 ILCS 200/Tit. 3
(35 ILCS 200/Tit. 3 heading)
TITLE 3.
VALUATION AND ASSESSMENT
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35 ILCS 200/Art. 9
(35 ILCS 200/Art. 9 heading)
Article 9.
General Valuation Procedures
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35 ILCS 200/Art. 9 Div. 1
(35 ILCS 200/Art. 9 Div. 1 heading)
Division 1.
Office Operations
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35 ILCS 200/9-5
(35 ILCS 200/9-5)
Sec. 9-5. Rules. Each county assessor, board of appeals, and board of
review shall make and publish reasonable rules for the guidance of persons
doing business with them and for the orderly dispatch of business.
In counties with fewer than 3,000,000 inhabitants, these rules shall not require specific proof to be offered nor limit the nature of evidence which may be offered as a condition of filing an assessment complaint under Section 16-55. In counties with 3,000,000 or more inhabitants, the county assessor and board
of appeals (ending the first Monday in December 1998 and the board of
review beginning the first Monday in December 1998 and thereafter),
jointly shall make and prescribe rules for the assessment of
property and the preparation of the assessment books by the township assessors
in their respective townships and for the return of those books to the county
assessor.
(Source: P.A. 98-322, eff. 8-12-13.)
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35 ILCS 200/9-10
(35 ILCS 200/9-10)
Sec. 9-10.
Office hours.
The offices of the chief county assessment officer
shall be open all the year during business hours to hear or receive complaints
or suggestions that property has not been properly assessed.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-15
(35 ILCS 200/9-15)
Sec. 9-15.
Annual meeting of supervisor of assessments.
In all counties of
township organization having a supervisor of assessments, the supervisor of
assessments shall, by January 1 of each year, assemble all assessors and their
deputies for consultation and shall instruct them in uniformity of their
functions. The instructions shall be in writing and available to the public.
Notice of the annual assembly shall be published not more than 30 nor less than
10 days before the assembly in a newspaper published in the township or the tax
assessment district, and if there is no such newspaper, in a newspaper
published in the county and in general circulation in the township or tax
assessment district. At the time of publishing the notice, a press release
giving notice of the assembly shall be given to each newspaper published in the
county and to each commercial broadcasting station whose main office is located
in the county. The assembly is open to the public.
Any assessor or deputy assessor who wilfully refuses or neglects to observe
or follow instructions of the supervisor of assessments, which are in
accordance with law, shall be guilty of a Class B misdemeanor. Any supervisor
of assessments who willfully gives directions which are not in accordance with
law is guilty of a Class B misdemeanor.
(Source: P.A. 84-837; 88-455.)
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35 ILCS 200/9-20
(35 ILCS 200/9-20)
Sec. 9-20.
Property record cards.
In all counties, all property record
cards maintained by a township assessor, multi-township assessor, or chief
county assessment officer shall be public records, and shall be available for
public inspection during business hours, subject to reasonable rules and
regulations of the custodian of the records. Upon request and payment of such
reasonable fee established by the custodian, a copy or printout shall be
provided to any person.
Property record cards may be established and maintained on electronic
equipment or microfiche, and that system may be the exclusive record of
property information.
(Source: P.A. 83-1312; 88-455.)
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35 ILCS 200/9-25
(35 ILCS 200/9-25)
Sec. 9-25.
Township property record cards.
In counties under township
organization, the township assessors and multi-township assessors shall
allow the supervisor of assessments to make a duplicate copy of any or all
records compiled and maintained by the township assessor and multi-township
assessor. The supervisor of assessments shall make and maintain a complete set
of property record cards. The township or multi-township assessor shall supply
the supervisor of assessments with a copy of all new property record cards as
they are added to the tax rolls.
(Source: P.A. 84-837; 88-455.)
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35 ILCS 200/9-30
(35 ILCS 200/9-30)
Sec. 9-30.
Property records systems - Townships and multi-townships.
The
township or multi-township assessor may spend funds for the preparation,
establishment and maintenance of a detailed property record system which would
provide information useful to assessment officials. The assessor also may
enter into contracts with persons, firms or corporations for the preparation
and establishment of the record system. The property record system shall
include up-to-date and complete tax maps, ownership lists, valuation standards
and property record cards, including appraisals, for all or any part of the
property in the township or multi-township assessment district in accordance
with reasonable rules and procedures prescribed by the Department, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of assessing officials. The record shall be available to all
assessing officials and to the public.
(Source: P.A. 82-554; 88-455.)
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35 ILCS 200/9-35
(35 ILCS 200/9-35)
Sec. 9-35.
County tax maps - Supervisor of assessments.
Except as
provided in Section 5-1108 of the Counties Code, each supervisor of assessments
shall prepare and maintain, in accordance with rules and procedures prescribed
by the Department, tax maps and up-to-date lists of property owners' names and
addresses and property record cards for all of the property in the county, and
shall procure at regular intervals from the records maintained by the county
recorder information relating to transfers of property. The supervisor of
assessments shall not, however, duplicate the work of any full-time township
assessor or multi-township assessor who maintains up-to-date and complete tax
maps, ownership lists and property record cards in accordance with rules and
procedures prescribed by the Department. This shall not preclude
the maintenance of duplicate records in the supervisor of assessments' office.
This Section shall not prohibit the preparation and setting up of a property
record system (including appraisals) and property record cards as provided for
in other Acts, but such system and records shall not be considered to be
assessments nor limit the powers and duties of the assessors as provided by
this Code. Systems and records or copies of them set up under other Acts may be
maintained by the supervisor of assessments in his or her office. In preparing
the original tax maps, lists and property record cards, he or she shall consult
with the Department and the Department shall furnish to the officer such
supplies and equipment as may, in its judgment, be necessary to set up the
original set of maps, lists and records required by this Section.
(Source: P.A. 86-482; 86-1475; 88-455.)
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35 ILCS 200/9-40
(35 ILCS 200/9-40)
Sec. 9-40.
County tax maps; County assessor.
In any county with less than
3,000,000 inhabitants which elects a county assessor under Section 3-45, the
county assessor shall, except as provided in Section 5-1108 of the Counties
Code, prepare and maintain tax maps, up-to-date lists of property owners' names
and addresses, and property record cards for all of the property in the county.
Those documents shall be prepared and maintained in accordance with rules and
procedures prescribed by the Department. The county assessor also shall
procure at regular intervals from the records maintained by the recorder
information relating to transfers of property. The county assessor shall not
duplicate the work of any fulltime township assessor who maintains up-to-date
and complete tax maps, ownership lists and property record cards in accordance
with rules and procedures prescribed by the Department, but this
shall not preclude the maintenance of duplicate copies of those records in
the county assessor's office. This Section does not prohibit
the preparation and setting up of a property record system (including
appraisals) and property record cards as provided for in other Acts, but the
system and records shall not be considered to be assessments nor limit the
powers and duties of the assessors under this Code. Systems and records or
copies of them set up under such other Acts may be maintained by the county
assessor in his or her office. In preparing the original tax maps, lists and
property record cards, the county assessor shall consult with the Department.
The Department shall furnish to that officer supplies and equipment as may, in
its judgment, be necessary to set up the original set of maps, lists and
records required by this Section.
(Source: P.A. 86-1475; 88-455.)
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35 ILCS 200/9-45
(35 ILCS 200/9-45)
Sec. 9-45. Property index number system. The county clerk in counties of
3,000,000 or more inhabitants and, subject to the approval of the county board,
the chief county assessment officer or recorder, in counties of less than
3,000,000 inhabitants, may establish a property index number system under which
property may be listed for purposes of assessment, collection of taxes or
automation of the office of the recorder. The system may be adopted in addition
to, or instead of, the method of listing by legal description as provided in
Section 9-40. The system shall describe property by township, section,
block, and parcel or lot, and may cross-reference the street or post office
address, if any, and street code number, if any. The county clerk, county
treasurer, chief county assessment officer or recorder may establish and
maintain cross indexes of numbers assigned under the system with the complete
legal description of the properties to which the numbers relate. Index numbers
shall be assigned by the county clerk in counties of 3,000,000 or more
inhabitants, and, at the direction of the county board in counties with less
than 3,000,000 inhabitants, shall be assigned by the chief county assessment
officer or recorder. Tax maps of the county clerk, county treasurer or chief
county assessment officer shall carry those numbers. The indexes shall be open
to public inspection and be made available to the public. Any property index
number system established prior to the effective date of this Code shall remain
valid. However, in counties with less than 3,000,000 inhabitants, the system
may be transferred to another authority upon the approval of the county board.
Any real property used for a power generating or automotive manufacturing
facility located within a county of less than 1,000,000 inhabitants, as to
which litigation with respect to its assessed valuation is pending or was
pending as of January 1, 1993, may be the subject of a real
property tax assessment settlement agreement among the taxpayer and taxing
districts in which it is situated. In addition, any real property that is (i) used for natural gas extraction and fractionation or olefin and polymer manufacturing and (ii) located within a county of less than 1,000,000 inhabitants may be the subject of a real
property tax assessment settlement agreement among the taxpayer and taxing
districts in which the property is situated if litigation is or was pending as to its assessed valuation as of January 1, 2003 or thereafter. Other appropriate authorities, which
may include county and State boards or officials, may also be parties to
such agreements. Such agreements may include the assessment of the
facility or property for any years in dispute as well as for up to 10 years in the future.
Such agreements may provide for the settlement of issues relating to the
assessed value of the facility and may provide for related payments,
refunds, claims, credits against taxes and liabilities in respect to past
and future taxes of taxing districts, including any fund created under
Section 20-35 of this Act, all implementing the settlement
agreement. Any such agreement may provide that parties thereto agree not to
challenge assessments as provided in the agreement. An agreement entered
into on or after January 1, 1993 may provide for the classification of property
that is the subject of the agreement as real or personal during the term of the
agreement and thereafter. It may also provide that taxing
districts agree to reimburse the taxpayer for amounts paid by the taxpayer
in respect to taxes for the real property which is the subject of the
agreement to the extent levied by those respective districts, over and
above amounts which would be due if the facility were to be assessed as
provided in the agreement. Such reimbursement may be provided in the
agreement to be made by credit against taxes of the taxpayer. No credits
shall be applied against taxes levied with respect to debt service or lease
payments of a taxing district. No referendum approval or appropriation
shall be required for such an agreement or such credits and any such
obligation shall not constitute indebtedness of the taxing district for
purposes of any statutory limitation. The county collector shall treat
credited amounts as if they had been received by the collector as taxes
paid by the taxpayer and as if remitted to the district. A county
treasurer who is a party to such an agreement may agree to hold amounts
paid in escrow as provided in the agreement for possible use for paying
taxes until conditions of the agreement are met and then to apply these
amounts as provided in the agreement. No such settlement agreement shall
be effective unless it shall have been approved by the court in which such
litigation is pending. Any such agreement which has been entered into
prior to adoption of this amendatory Act of 1988 and which is contingent
upon enactment of authorizing legislation shall be binding and enforceable.
(Source: P.A. 96-609, eff. 8-24-09.)
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35 ILCS 200/9-50
(35 ILCS 200/9-50)
Sec. 9-50.
Maps and plats.
The chief county assessment officer may make or
purchase maps and plats that will facilitate the business of his or her office.
The maps and plats shall always remain in the office, and will be open and
accessible to the public.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-55
(35 ILCS 200/9-55)
Sec. 9-55.
Survey by owner.
When a property is divided into parcels so that
it cannot be described without describing it by metes and bounds, it is the
duty of the owner to have the land surveyed and platted into lots. The platting
shall be in accord with the Plat Act. The plat shall
be certified and recorded. Any unit of local government responsible for
issuing building permits may require, by ordinance, that the plat be certified
and recorded before the building permit is
issued, unless a
subdivision plat is not required under subsection (b) of Section 1 of the Plat
Act.
The description of property, in accordance with the number and description in
the plat, shall be a valid description of the property described. However, no
plat of a subdivision, vacation or dedication of a tract of land shall be
approved by a city, incorporated town or village officer, nor shall any
recorder record a plat, unless a statement from the county clerk is endorsed
thereon showing that he or she finds no delinquent general taxes, unpaid
current general taxes, delinquent special assessments or unpaid current special
assessments against the tract of land. No officer of a city, village or
incorporated town shall approve the plat of a subdivision of a tract of land
until all deferred installments of outstanding unpaid special assessments are
either certified as paid by the proper collector, or a division thereof is made
in accord with the proposed subdivision and duly approved by the court that
confirmed the special assessment.
(Source: P.A. 90-788, eff. 8-14-98.)
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35 ILCS 200/9-60
(35 ILCS 200/9-60)
Sec. 9-60. (Repealed).
(Source: P.A. 88-455. Repealed by P.A. 95-925, eff. 1-1-09.)
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35 ILCS 200/9-65
(35 ILCS 200/9-65)
Sec. 9-65.
Reassessment after platting.
Except as
otherwise provided by Section 10-30
with respect to assessments made in counties with less than
3,000,000 inhabitants, whenever acreage property has been
subdivided into lots
and the subdivision has been recorded, the lots shall be reassessed and placed upon
the assessor's books, replacing the acreage
property, as of the first day
of January immediately following the date of the recording or
filing of the subdivision.
(Source: P.A. 83-358; 83-837; 83-1362; 88-455.)
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35 ILCS 200/Art. 9 Div. 2
(35 ILCS 200/Art. 9 Div. 2 heading)
Division 2.
Assessment authority
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35 ILCS 200/9-70
(35 ILCS 200/9-70)
Sec. 9-70.
Assessment authority.
The Department shall assess all pollution
control facilities, low sulfur dioxide emission coal fueled devices, and
property owned or used by railroad companies operating within this State,
except noncarrier real estate. Local assessment officers shall assess all other
property not exempted from taxation.
(Source: P.A. 81-838; 88-455.)
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35 ILCS 200/9-75
(35 ILCS 200/9-75)
Sec. 9-75.
Revisions of assessments; Counties of less than 3,000,000.
The
chief county assessment officer of any county with less than 3,000,000
inhabitants, or the township or multi-township assessor of any township in that
county, may in any year revise and correct an assessment as appears to be just.
Notice of the revision shall be given in the manner provided in Section 12-10
and 12-30 to the taxpayer whose assessment has been changed.
(Source: P.A. 81-838; 88-455.)
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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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35 ILCS 200/9-135
(35 ILCS 200/9-135)
Sec. 9-135.
Correction of assessment lists.
If the assessor or chief county
assessment officer finds that any property subject to taxation, or special
assessment, has not been returned to him or her by the clerk, or has not been
described in the subdivisions or manner required by this Code, he or she shall
correct the return of the clerk, and shall list and assess the property in the
manner required by law.
The assessor or chief county assessment officer shall, also, from time to
time, make alterations in the description of property as he or she may find
necessary. When property has been subdivided since the making of the general
assessment, the assessor or chief county assessment officer shall from time to
time correct the descriptions so that they correspond to the subdivision, and
distribute the assessment in the proper proportions among the parcels into
which the land has been subdivided; and in case of a vacation of a subdivision
readjust the description of the assessment accordingly.
(Source: Laws 1939, p. 886; P.A. 88-455.)
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35 ILCS 200/9-140
(35 ILCS 200/9-140)
Sec. 9-140.
Loss or destruction of assessment books.
When all or any part of
the assessment rolls or collectors' books of any county, or other taxing
district are lost or destroyed by any means whatever, a new assessment, or new
books, as the case may require, shall be made under the direction of the county
board. The board shall, in those cases, fix reasonable times and dates for
performing the work of assessment, equalization, levy, extension and
collection of taxes, and paying over the same, or making new books, as the
circumstances of the case may require. All provisions of this Code
apply to the dates fixed by the county board, in the same manner that they
apply to the dates for similar purposes, as fixed by this Code. The
presiding officer of the county board may select and appoint persons, with the
advice and consent of the county board, when he or she finds it necessary, to
carry out provisions of this section.
(Source: P.A. 78-1128; 88-455.)
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35 ILCS 200/Art. 9 Div. 4
(35 ILCS 200/Art. 9 Div. 4 heading)
Division 4.
Valuation procedures
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35 ILCS 200/9-145
(35 ILCS 200/9-145)
Sec. 9-145.
Statutory level of assessment.
Except in counties with more
than 200,000 inhabitants which classify property for purposes of taxation,
property shall be valued as follows:
(a) Each tract or lot of property shall be valued at | | 33 1/3% of its fair cash value.
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(b) Each taxable leasehold estate shall be valued at
| | 33 1/3% of its fair cash value.
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(c) Each building or structure which is located on
| | the right of way of any canal, railroad or other company leased or granted to another company or person for a term of years, shall be valued at 33 1/3% of its fair cash value.
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(d) Any property on which there is a coal or other
| | mine, or stone or other quarry, shall be valued at 33 1/3% of its fair cash value. Oil, gas and other minerals, except coal, shall have value and be assessed separately at 33 1/3% of the fair cash value of such oil, gas and other minerals. Coal shall be assessed separately at 33 1/3% of the coal reserve economic value, as provided in Sections 10-170 through 10-200.
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(e) In the assessment of property encumbered by
| | public easement, any depreciation occasioned by such easement shall be deducted in the valuation of such property. Any property dedicated as a nature preserve or as a nature preserve buffer under the Illinois Natural Areas Preservation Act, for the purposes of this paragraph, is encumbered by a public easement and shall be depreciated for assessment purposes to a level at which its valuation shall be $1 per acre or portion thereof.
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This Section is subject to and modified by Sections 10-110 through 10-140 and
11-5 through 11-65.
(Source: P.A. 91-497, eff. 1-1-00.)
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35 ILCS 200/9-150
(35 ILCS 200/9-150)
Sec. 9-150.
Classification of property.
Where property is classified for
purposes of taxation in accordance with Section 4 of Article IX of the
Constitution and with such other limitations as may be prescribed by law, the
classification must be established by ordinance of the county board. If not so
established, the classification is void.
(Source: P.A. 78-700; 88-455.)
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35 ILCS 200/9-155
(35 ILCS 200/9-155)
Sec. 9-155.
Valuation in general assessment years.
On or before June 1 in
each general assessment year in all counties with less than 3,000,000
inhabitants, and as soon as he or she reasonably can in each general assessment
year in counties with 3,000,000 or more inhabitants, or if any such county is
divided into assessment districts as provided in Sections 9-215 through 9-225,
as soon as he or she reasonably can in each general assessment year in those
districts, the assessor, in person or by deputy, shall actually view and
determine as near as practicable the value of each property listed for taxation
as of January 1 of that year, or as provided in Section 9-180, and assess the
property at 33 1/3% of its fair cash value, or in accordance with Sections
10-110 through 10-140 and 10-170 through 10-200, or in accordance with a county
ordinance adopted under Section 4 of Article IX of the Constitution of
Illinois. The assessor or deputy shall set down, in the books furnished for
that purpose the assessed valuation of properties in one column, the assessed
value of improvements in another, and the total valuation in a separate column.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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35 ILCS 200/9-160
(35 ILCS 200/9-160)
Sec. 9-160.
Valuation in years other than general assessment years.
On or
before June 1 in each year other than the general assessment year, in all
counties with less than 3,000,000 inhabitants, and as soon as he or she
reasonably can in counties with 3,000,000 or more inhabitants, the assessor
shall list and assess all property which becomes taxable and which is not upon
the general assessment, and also make and return a list of all new or added
buildings, structures or other improvements of any kind, the value of which had
not been previously added to or included in the valuation of the property on
which such improvements have been made, specifying the property on which each
of the improvements has been made, the kind of improvement and the value which,
in his or her opinion, has been added to the property by the improvements. The
assessment shall also include or exclude, on a proportionate basis in
accordance with the provisions of Section 9-180, all new or
added buildings, structures or other improvements, the value of which was
not included in the valuation of the property for that year, and all
improvements which were destroyed or removed. In case of the destruction or
injury by fire, flood, cyclone, storm or otherwise, or removal of any
structures of any kind, or of the destruction of or any injury to orchard
timber, ornamental trees or groves, the value of which has been included in any
former valuation of the property, the assessor shall determine as near as
practicable how much the value of the property has been diminished, and make
return thereof.
Beginning January 1, 1996, the authority within a unit of local government
that is responsible for issuing building or occupancy permits shall notify the
chief county assessment officer, by December 31 of the assessment year, when a
full or partial occupancy permit has
been issued for a
parcel of real property. The chief county assessment officer shall
include in the assessment of the property for the current year the
proportionate value of new or added improvements on that property from the date
the occupancy permit was issued or from the date the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use until December 31 of that year. If the chief county
assessment officer has already certified the books for the year, the board of
review or interim board of review shall assess the new or added improvements on
a proportionate basis for the year in which the occupancy permit was issued or the new or added
improvement was
inhabitable and fit for occupancy or for intended customary use.
The proportionate value of
the
new or added improvements may be assessed by the board of review
or interim
board of review as omitted property pursuant to Sections 9-265, 9-270, 16-50
and 16-140 in a subsequent year on a proportionate basis for the year in which
the occupancy permit was
issued or the new or added improvement was
inhabitable and fit for occupancy or for intended customary use
if it was not assessed in that year.
(Source: P.A. 91-486, eff. 1-1-00.)
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35 ILCS 200/9-165
(35 ILCS 200/9-165)
Sec. 9-165.
Definitions.
As used in Sections 9-160 and 9-180:
"Municipality" means a city, village or incorporated town.
"Governing body" means (a) the corporate authorities of a municipality
with respect to territory within its corporate limits and (b) the county
board with respect to territory in the county not within the corporate
limits of any municipality.
"Occupancy permit" means the certificate or permit, by whatever
name denominated, which a municipality or county, under its authority to
regulate the construction of buildings, issues as evidence that all
applicable requirements have been complied with and requires before any
new, reconstructed or remodeled building may be lawfully occupied.
(Source: P.A. 91-357, eff. 7-29-99; 91-486, eff. 1-1-00.)
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35 ILCS 200/9-170
(35 ILCS 200/9-170)
Sec. 9-170.
(Repealed).
(Source: P.A. 88-455. Repealed by 89-412, eff. 11-17-95.)
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35 ILCS 200/9-175
(35 ILCS 200/9-175)
Sec. 9-175.
Owner on assessment date.
The owner of property on January 1 in
any year shall be liable for the taxes of that year, except that when coal has
been separated from the land by deed or lease, the owner or lessee of the coal
shall be liable for the taxes on the coal in the year of first production and
each year thereafter until production ceases. Subject to the provisions of
Section 20-210 for payment of current taxes on a specified part or undivided
share of property, in all cases of property having more than one owner as of
January 1 of any year, each owner is liable jointly and severally in any action
under Section 21-440 for all taxes of that year.
(Source: P.A. 86-949; 87-818; 88-455.)
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35 ILCS 200/9-180
(35 ILCS 200/9-180)
Sec. 9-180.
Pro-rata valuations; improvements or removal of improvements.
The owner of property on January 1 also shall be liable, on a proportionate
basis, for the increased taxes occasioned by the construction of new or added
buildings, structures or other improvements on the property from the date when
the occupancy permit was issued or from the date the new or added
improvement was inhabitable and fit for occupancy or for
intended customary use to December 31 of that year. The owner of the improved property shall
notify the assessor, within 30 days of the issuance of an occupancy permit
or within 30 days of completion of the improvements, on a
form prescribed by that official, and request that the property be reassessed.
The notice shall be sent by certified mail, return receipt requested and shall
include the legal description of the property.
When, during the previous calendar year, any buildings,
structures or other improvements on the property were destroyed and
rendered uninhabitable or otherwise unfit for occupancy or for customary
use by accidental means (excluding destruction resulting from the willful
misconduct of the owner of such property), the owner of the property
on January 1 shall be entitled, on a proportionate basis, to a diminution
of assessed valuation for such period during which the improvements were
uninhabitable or unfit for occupancy or for customary use. The owner of
property entitled to a diminution of assessed valuation shall, on a form
prescribed by the assessor, within 90 days after the destruction of any
improvements or, in counties with less than 3,000,000 inhabitants within 90
days after the township or multi-township assessor has mailed the application
form as required by Section 9-190, file with the assessor for the decrease of
assessed valuation. Upon failure so to do within the 90 day period, no
diminution of assessed valuation shall be attributable to the property.
Computations under this Section shall be on the basis of a year of 365 days.
(Source: P.A. 91-486, eff. 1-1-00.)
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35 ILCS 200/9-185
(35 ILCS 200/9-185)
Sec. 9-185.
Change in use or ownership.
The purchaser of
property on January 1 shall be considered as the
owner on that day. However, when a fee
simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred for a use exempt from taxation under this Code, that property
shall be exempt from taxes from the date of the right of possession,
except that property acquired by condemnation is exempt as of the date the
condemnation petition is filed.
Whenever a fee simple title or
lesser interest in property is purchased, granted, taken or otherwise
transferred from a use exempt from taxation under this Code to a
use not so exempt, that property shall be subject to taxation from the date
of purchase or conveyance. It shall be the obligation of the titleholder of
record in such cases where there is a change in use or a change in a
leasehold estate or, in cases where there has been a purchase, grant,
taking or transfer, it is the obligation of the transferee to notify the
chief county assessment officer within 30 days of that
action. Failure to give the notification, resulting in the assessing
official continuing to list the property as exempt in subsequent years,
shall cause the property to be considered omitted property for the purpose
of this Code. In those cases the county collector is authorized to issue a
tax bill to the person holding title to the property in that part of the
year during which it was not exempt from taxation for that part of
the year and to accept payment of the bill as full and final settlement of
tax liability for the year involved.
(Source: P.A. 86-949; 87-818; 88-455.)
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35 ILCS 200/9-190
(35 ILCS 200/9-190)
Sec. 9-190.
Damaged or destroyed property.
(a) When a property in a county with less than 3,000,000 inhabitants has
been destroyed or rendered uninhabitable or otherwise unfit for occupancy or
customary use by natural disaster or accidental means, the township assessor
shall send to the owner by certified mail an application form for reduction of
the assessed valuation of that property as provided in Section 9-180.
(b) Whenever an official, employee, or other representative of a municipal
fire department, fire protection district, volunteer fire
protection association, or emergency services and disaster agency of a
political subdivision of this State is required by law to make an official
report to another government official or agency concerning a natural
disaster or accident that is likely to cause real property to have a diminished
assessed valuation, that official, employee, or representative shall
make a copy of the report available to the property owner on the owner's
request and shall insure that the report contains the following notice:
NOTICE TO PROPERTY OWNER
If your property has been damaged you may be eligible | | for a decrease in the assessed valuation of your property, which could result in lower property taxes. Contact your local assessor for more information.
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(c) Regardless of whether an official report concerning the natural disaster
or accident is issued under subsection (b), the property owner may notify the
township assessor of the property's destruction, uninhabitability, or unfitness
for occupancy or normal use.
(Source: P.A. 87-818; 88-455; incorporates 88-221; 88-670, eff. 12-2-94.)
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35 ILCS 200/9-195
(35 ILCS 200/9-195)
(Text of Section WITH the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, 15-160, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, Section 15-160, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16 .)
(Text of Section WITHOUT the changes made by P.A. 97-1161, which has been held unconstitutional) Sec. 9-195. Leasing of exempt property.
(a) Except as provided in Sections 15-35, 15-55, 15-60, 15-100,
15-103, and 15-185,
when property which is exempt from taxation is leased to another whose property
is not exempt, and the leasing of which does not make the property taxable,
the leasehold estate and the appurtenances shall be listed as the property of
the lessee thereof, or his or her assignee. Taxes on that property shall be
collected in the same manner as on property that is not exempt, and the lessee
shall be liable for those taxes. However, no tax lien shall attach to the
exempt real estate. The changes made by Public Act 90-562 and by Public Act 91-513 are declaratory of existing law
and shall not be construed as a new enactment. The changes made by Public Acts
88-221 and 88-420 that are incorporated into this Section by Public Act 88-670 are declarative of existing law and are not a new enactment.
(b) The provisions of this Section regarding taxation of leasehold interests
in exempt property do not apply to any leasehold interest created pursuant to
any transaction described in subsection (e) of Section 15-35, subsection (c-5)
of Section 15-60, subsection (b) of Section 15-100, Section 15-103, or
Section 15-185 of this Code or Section 6c of the Downstate Forest Preserve District Act.
(Source: P.A. 99-219, eff. 7-31-15; 99-642, eff. 7-28-16 .) |
35 ILCS 200/9-200
(35 ILCS 200/9-200)
Sec. 9-200.
Previously exempt property.
Property that is purchased,
granted, taken or otherwise transferred from a use exempt from taxation under
this Code to a use not so exempt shall be subject to taxation from the date of
change of use, purchase or conveyance. In those cases the county collector may
issue a tax bill to the person holding title to the property for that part of
the year during which it was not exempt, and may accept payment of the bill as
full and final settlement of tax liability for that year.
(Source: P.A. 86-1481; 88-455.)
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35 ILCS 200/9-205
(35 ILCS 200/9-205)
Sec. 9-205.
Equalization.
When deemed necessary to equalize assessments
between or within townships or between classes of property, or when deemed
necessary to raise or lower assessments within a county or any part thereof to
the level prescribed by law, changes in individual assessments may be made by a
township assessor or chief county assessment officer, under Section 9-75, by
application of a percentage increase or decrease to each assessment.
(Source: P.A. 81-1034; 88-455.)
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35 ILCS 200/9-210
(35 ILCS 200/9-210)
Sec. 9-210.
Equalization by chief county assessment officer; counties
of less than 3,000,000. The chief county assessment officer in a county with
less than 3,000,000 inhabitants shall act as an equalizing authority for each
county in which he or she serves. The officer shall examine the assessments in
the county and shall equalize the assessments by increasing or reducing the
entire assessment of property in the county or any area therein or of any class
of property, so that the assessments will be at 33 1/3% of fair cash value. The
equalization process and analysis described in this Section shall apply to all
property except farm and coal properties assessed under Sections 10-110 through
10-140 and 10-170 through 10-200.
For each township or assessment district in the county, the supervisor of
assessments shall annually determine the percentage relationship between the
estimated 33 1/3% of the fair cash value of the property and
the assessed valuations at which the property is listed for each township,
multi-township or assessment district. To make this analysis, he or she shall
use property transfers, property appraisals, and other means as he or she deems
proper and reasonable.
With the ratio determined for each township or assessment district,
the supervisor of assessments shall then determine the percentage to be
added to or deducted from the aggregate assessments in each township or
assessment district, other than property assessed under Sections 10-110 through
10-140 and 10-170 through 10-200, in order to produce a ratio of assessed value
to fair cash value of 33 1/3%. That percentage shall be issued as an
equalization factor for each township or assessment district within each county
served by the chief county assessment officer. The assessment officer shall
then change the assessment of each parcel of property by application of the
equalization factor.
(Source: P.A. 88-455; 88-670, eff. 12-2-94.)
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35 ILCS 200/9-213 (35 ILCS 200/9-213)
Sec. 9-213. Explanation of equalization factors. The chief county assessment officer in every county with less than 3,000,000 inhabitants must provide a plain-English explanation of all township, county, and State equalization factors, including the rationale and methods used to determine the equalizations. If a county Internet website exists, this explanation must be published thereon, otherwise it must be available to the public upon request at the office of the chief county assessment officer.
(Source: P.A. 96-122, eff. 1-1-10.) |
35 ILCS 200/9-215
(35 ILCS 200/9-215)
Sec. 9-215.
General assessment years; counties of less than 3,000,000.
Except as provided in Sections 9-220 and 9-225, in counties having the
township form of government and with less than 3,000,000 inhabitants, the
general assessment years shall be 1995 and every fourth year thereafter. In
counties having the commission form of government and less than 3,000,000
inhabitants, the general assessment years shall be 1994 and every fourth year
thereafter.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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35 ILCS 200/9-220
(35 ILCS 200/9-220)
Sec. 9-220.
Division into assessment districts; assessment years;
counties of 3,000,000 or more.
(a) Notwithstanding any other provision in this
Code to the contrary, until January 1, 1996,
the county board of a county with 3,000,000 or more
inhabitants may by resolution divide the county into any number of assessment
districts. If the county is organized into townships, the assessment districts
shall follow township lines. The assessment districts shall divide, as near as
practicable, the work of assessing the property in the county into equal parts
but neither the area nor the number of parcels need be equal in the assessment
districts. The resolution shall number the assessment districts and provide
for a general reassessment of each district at regular intervals determined by
the county board.
(b) Beginning January 1, 1996, in counties with 3,000,000 or more
inhabitants, assessment districts
shall be subject to general reassessment according to the
following schedule:
(1) The first assessment district shall be subject to | | general reassessment in 1997 and every 3 years thereafter.
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(2) The second assessment district shall be subject
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(3) The third assessment district shall be subject to
| | general reassessment in 1996 and every 3 years thereafter.
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The boundaries of the 3 assessment districts are as follows: (i) the first
assessment district shall be that portion of the county located within the
boundaries of a municipality with 1,000,000 or more inhabitants, (ii) the
second assessment district shall be that portion of the county that lies north
of State Route 64 (North
Avenue) and outside the boundaries of a municipality with 1,000,000 or more
inhabitants, and (iii) the third assessment district shall be that portion of
the county that lies south of State Route 64 (North Avenue) and outside the
boundaries of a
municipality with 1,000,000 or more inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95.)
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35 ILCS 200/9-225
(35 ILCS 200/9-225)
Sec. 9-225.
Division of county into four assessment districts.
Resolutions of any county board dividing the county into four assessment
districts, if adopted before January 1, 1990, shall remain valid thereafter
unless and until repealed by the county board.
The county board of any county may, by resolution adopted after
January 1, 1992, divide the county into 4 assessment districts. The county
clerk shall forward a copy of the resolution to the Department. The assessment
districts shall follow township lines if the county is organized into
townships, and shall divide, as near as may be, the work of assessing the
property in the county into 4 equal parts. Neither the area nor the number of
parcels of property need be equal in the 4 assessment districts. The
resolution shall number the assessment districts 1 to 4 inclusive. The general
assessment years for assessment district number 1 shall be 1992 and every
fourth year thereafter; for assessment district number 2, the general
assessment years shall be 1993 and every fourth year thereafter; for assessment
district number 3, the general assessment years shall be 1994 and every fourth
year thereafter; and for assessment district number 4, the general assessment
years shall be 1995 and every fourth year thereafter. However, the general
assessments shall not include property constituting a farm which is assessed
under Sections 10-110 through 10-140. The county board of any county divided
into assessment districts under this paragraph may provide by resolution for
the assessment of the entire county in the general assessment year provided by
law for that county and for the dissolution of the assessment district after
the first such assessment.
(Source: P.A. 86-1481; 87-1189; 88-455.)
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35 ILCS 200/9-230 (35 ILCS 200/9-230)
Sec. 9-230. Return of township or multi-township assessment books. (a) The
township or multi-township assessors in counties with less than
600,000
inhabitants, based on the 2000 federal decennial census, shall, on or before June 15 of the assessment year, return
the assessment books or workbooks to the supervisor of
assessments.
The township or multi-township assessors in counties with 600,000 or more but
no more than 700,000 inhabitants, based on the 2000 federal decennial census, shall, on or before July 15 of the assessment year, return the assessment books or
workbooks to the supervisor of assessments.
The township or multi-township assessors in counties with less than 3,000,000
inhabitants, but more than 700,000
inhabitants, based on the 2000 federal decennial census, shall, on or
before November 15
of the assessment year, return the assessment books or workbooks to the
supervisor of assessments. If a township or
multi-township assessor in a county
with less than 3,000,000 inhabitants, based on the 2000 federal decennial census, does
not return the assessment books or work books within the required time, the
supervisor of assessments may take possession of the books and complete the
assessments pursuant to law. Each of the books shall be verified by affidavit
by the assessor substantially as follows:
State of Illinois) )ss. County of .......)
I do solemnly swear that the book or books .... in number, to which this
affidavit is attached, contains a complete list of all of the property in the
township or multi-township or assessment district herein described subject to
taxation for the year .... so far as I have been able to ascertain, and that
the assessed value set down in the proper column opposite the descriptions of
property is a just and equal assessment of the property according to law.
Dated ...............
(b) If the supervisor of assessments determines that the township or
multi-township assessor has not completed the assessments as required by law
before returning the assessment books under this Section, the county board may
submit a bill to the township board of trustees for the reasonable costs
incurred by the supervisor of assessments in completing the assessments.
The moneys collected under this subsection may be used by the supervisor of assessments only for the purpose of recouping costs incurred in completing the assessments.
(Source: P.A. 96-486, eff. 8-14-09; 97-797, eff. 1-1-13.)
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35 ILCS 200/9-235
(35 ILCS 200/9-235)
Sec. 9-235.
Failure to complete assessments.
If the board of review,
in any county under township organization with less than 3,000,000 inhabitants,
fails to complete its work for the assessment year by the next January 1, the
supervisor of assessments shall issue work books to the township assessors
until the board of review completes its work.
(Source: P.A. 85-1253; 88-455.)
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35 ILCS 200/9-240
(35 ILCS 200/9-240)
Sec. 9-240.
Assessment book totals.
The assessor and chief county assessment
officer shall add up and note the aggregate of each column in the assessment
books; and shall also add in each book, under proper headings, a tabular
statement, showing the footings of the several columns upon each page; and
shall add up and set down the total of each column. When the assessor or chief
county assessment officer returns several assessment books, he or she shall, in
addition to this tabular statement, return a similar statement showing the
totals of all the books.
(Source: P.A. 83-121; 88-455.)
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