(70 ILCS 2405/22a.14) (from Ch. 42, par. 317d.15)
Sec. 22a.14.
Determination of benefit to private
property owners by assessing officer. In determining
the benefit to be received by private property owners as a
result of a proposed improvement, the assessing officer, in
his or her discretion, may take into account any one or more of the
following elements and assign a weight to each: front
footage, lot area, lot depth, assessed valuation, number of
buildable sites, zoning, highest and best use, acreage,
health benefits or a mandate from any governmental agency or
a certification from the district's engineer as to the need
to construct or install the proposed improvement in order to
comply with any existing applicable legislation.
(Source: P.A. 85-1137.)
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