35 ILCS 200/10-120

(35 ILCS 200/10-120)

Sec. 10-120.

County Farmland Assessment Review Committee.

A County Farmland
Assessment Review Committee (hereafter referred to as the Committee) shall be
established in each county to advise the chief county assessment officer on the
interpretation and application of the State-certified farmland values,
guidelines and the implementation of this Section.  The Committee shall consist
of 5 members:  the chief county assessment officer or his or her designee, the
Chairman of the County Board of Review or another member of that Board
appointed by the Chairman, and 3 farmers appointed by the Chairman of the
County Board. The County Board of each county may fix the compensation of
members of the Committee for attendance at meetings of the committee. The chief
county assessment officer or designee shall be chairman and shall convene the
Committee on or about May 1 of each year.  The Committee may solicit public
input.

Each chief county assessment officer shall present annually to the Committee
the farmland valuation procedure to be used in that county and the equalized
assessed valuations by productivity index to be used for the next assessment
year.  On or about June 1, the Committee shall hold a public hearing on the
equalized assessed values of farmland proposed by the Department and the
implementation of the procedures proposed by the chief county assessment
officer.  If the Committee concurs with the procedures and valuations, the
chief county assessment officer shall proceed with the farmland assessment
process.  If the Committee objects to the procedures or valuations proposed,
the Committee shall make alternate recommendations to the Department by August
1.  The Department shall rule within 30 days and direct the chief county
assessment officer to implement the ruling. The Committee may appeal the
Department's ruling to the Property Tax Appeal Board within 30 days. The
Property Tax Appeal Board shall be the final authority in any appeal and its
decisions under this paragraph shall not be subject to the Administrative
Review Law.  Appeals by the Committee shall be heard by the Property Tax Appeal
Board within 30 days of receipt; a decision must be rendered within 60 days of
receipt, and not later than December 31 of the year preceding the assessment
year.  Appeals by the Committee of any county shall take precedence over all
individual taxpayer appeals.

(Source: P.A. 86-954; 88-455.)