Illinois Compiled Statutes
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REVENUE35 ILCS 200/Art. 9 Div. 2
(35 ILCS 200/) Property Tax Code.
(35 ILCS 200/Art. 9 Div. 2 heading)
35 ILCS 200/9-70
(35 ILCS 200/9-70)
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.)
35 ILCS 200/9-75
(35 ILCS 200/9-75)
Revisions of assessments; Counties of less than 3,000,000.
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.)
35 ILCS 200/9-80
(35 ILCS 200/9-80)
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assessment of property as though originally made.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
(Source: P.A. 96-486, eff. 8-14-09.)
35 ILCS 200/9-85
(35 ILCS 200/9-85)
Revision of assessments by county assessor and board of
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
All changes and alterations pursuant to Section 16-95 or Section 16-120 in
property shall be subject
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.)