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
soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
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.
(35 ILCS 200/9-100)
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.)