(35 ILCS 200/8-5)
The Department shall:
(1) Direct and supervise the assessment of all property so that
all assessments are made relatively just and equal.
(2) Confer with, advise and assist local assessment officers relative to
the performance of their duties.
(3) Prescribe for assessment officers general rules, relative to the
assessment of property, which rules shall be binding upon all assessment
officers until reversed, annulled or modified by a court of competent
(4) Prescribe or approve forms for returns, reports, complaints, notices and
other documents, and the contents of required files and records authorized or
required by law or by rule and regulation of the Department. All assessing
officers shall use true copies of such forms or reasonable electronic
facsimiles of them.
(5) Assess all property owned by or used by railroad companies
operating within this State, except non-carrier real estate.
(6) Equalize the assessment of property among the different counties of the
State and fix the aggregate amount of the assessment for each county upon which
taxes shall be extended in each year; and publish a statement of the methods
and procedures used in making such equalization.
(7) Keep a correct record of its acts relative to the assessment of property
and the equalization of assessments. The record shall be available for public
inspection and copies shall be distributed to any person upon request and
payment of the cost of reproduction.
(8) Grant or deny non-homestead exemptions under Sections 16-70 and 16-130.
(Source: P.A. 91-357, eff. 7-29-99.)