(35 ILCS 200/11-175) Sec. 11-175. Legislative findings. The General Assembly finds that it is the policy of the State to ensure and encourage the availability of means for the safe collection, treatment, and disposal of domestic, commercial, and industrial sewage and waste for our cities, villages, towns, and rural residents and that it has become increasingly difficult and cost prohibitive for smaller cities, towns, and villages to construct, maintain, or operate, to current standards, wastewater facilities. The General Assembly further finds that regional facilities capable of serving several cities, villages, towns, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, and rural wastewater companies offer a viable economic solution to this concern. For these reasons, the General Assembly declares it to be the policy of the State to encourage the construction and operation of regional wastewater facilities capable of providing for the safe collection, treatment, and disposal of domestic, commercial, and industrial sewage and waste for cities, villages, towns, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, and rural wastewater companies thereby relieving the burden on those entities and their citizens from constructing and maintaining their own individual wastewater facilities.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/11-180) Sec. 11-180. Definitions. As used in this Division: "Department" means the Department of Revenue. "Municipal joint sewage treatment agency" means a municipal joint sewage treatment agency organized and existing under the Intergovernmental Cooperation Act. "Municipal sewer commission" means a sewer commission organized and existing under Division 136 of Article 11 Illinois Municipal Code. "Not-for-profit corporation" means an Illinois corporation organized and existing under the General Not For Profit Corporation Act of 1986 that is in good standing with the State and has been granted status as an exempt organization under Section 501(c) of the Internal Revenue Code or any successor or similar provision of the Internal Revenue Code. "Qualifying wastewater facility" means a wastewater facility that collects, treats, or disposes of domestic, commercial, and industrial sewage and waste on behalf of the corporation's members on a mutual or cooperative and not-for-profit basis and that is owned by a not-for-profit corporation whose members consist exclusively of one or more incorporated cities, villages, or towns of this State, municipal joint sewage treatment agencies, municipal sewer commissions, sanitary districts, or rural wastewater companies. "Rural wastewater company" means a not-for-profit corporation whose primary purpose is to own, maintain, and operate a system for the collection, treatment, and disposal of sewage and industrial waste from residences, farms, or businesses exclusively in the State of Illinois and not otherwise served by any city, village, town, municipal joint sewage treatment agency, municipal sewer commission, or sanitary district. "Sanitary district" means a sanitary district organized and existing under the Sanitary District Act of 1907. "Wastewater facility" means a plant or facility whose primary function is to collect, treat, or dispose of domestic, commercial, and industrial sewage and waste, together with all other real and personal property reasonably necessary to collect, treat, or dispose of the sewage and waste.
(Source: P.A. 103-631, eff. 7-1-24.) |
(35 ILCS 200/12-10)
Sec. 12-10. Publication of assessments; counties of less than 3,000,000. In
counties with less than 3,000,000 inhabitants, as soon as the chief county
assessment officer has completed the assessment in the county or in the
assessment district, he or she shall, in each year of a general assessment,
publish for the county or assessment district a complete list of the
assessment, by townships if so organized. In years other than years of a
general assessment, the chief county assessment officer shall publish a list of
property for which assessments have been added or changed since the preceding
assessment, together with the amounts of the assessments, except that
publication of individual assessment changes shall not be required if the
changes result from equalization by the supervisor of assessments under Section
9-210, or Section 10-200, in which case the list shall include a general
statement indicating that assessments have been changed because of the
application of an equalization factor and shall set forth the percentage of
increase or decrease represented by the factor. The publication shall be made
on or before December 31 of that year, and shall be printed in some public
newspaper or newspapers published in the county. In every township or
assessment district in which there is published one or more newspapers of
general circulation, the list of that township shall be published in one of the
newspapers.
At the top of the list of assessments there shall be a notice in
substantially the following form printed in type no smaller than eleven point:
"NOTICE TO TAXPAYERS
Median Level of Assessment--(insert here the median level of assessment
for the assessment district)
Your property is to be assessed at the above listed median level of
assessment for the assessment district. You may check the accuracy of your
assessment by dividing your assessment by the median level of assessment. The
resulting value should equal the estimated fair cash value of your property.
If the resulting value is greater than the estimated fair cash value of your
property, you may be over-assessed. If the resulting value is less than the
fair cash value of your property, you may be under-assessed. You may appeal
your assessment to the Board of Review."
The notice published under this Section shall also include the following: (1) A statement advising the taxpayer that |
| assessments of property, other than farm land and coal, are required by law to be assessed at 33 1/3% of fair market value.
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(2) The name, address, phone number, office hours,
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| and, if one exists, the website address of the assessor.
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(3) A statement advising the taxpayer of the steps to
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| follow if the taxpayer believes the full fair market value of the property is incorrect or believes the assessment is not uniform with other comparable properties in the same neighborhood. The statement shall also (i) advise all taxpayers to contact the township assessor's office, in those counties under township organization, first to review the assessment, (ii) advise all taxpayers to file an appeal with the board of review if not satisfied with the assessor review, and (iii) give the phone number to call for a copy of the board of review rules; if the Board of Review maintains a web site, the notice must also include the address of the website where the Board of Review rules can be viewed.
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(4) A statement advising the taxpayer that there is a
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| deadline date for filing an appeal with the board of review and indicating that deadline date (30 days following the scheduled publication date).
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(5) A brief explanation of the relationship between
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| the assessment and the tax bill.
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(6) In bold type, a notice of possible eligibility
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| for the various homestead exemptions as provided in Section 15-165 through Section 15-175 and Section 15-180.
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The newspaper shall furnish to the local assessment officers as many
copies of the paper containing the assessment list as they may require.
(Source: P.A. 97-146, eff. 7-14-11.)
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(35 ILCS 200/12-20)
Sec. 12-20. Publication of assessments; counties of 3,000,000 or more. In
counties with 3,000,000 or more inhabitants, in each year of a general
assessment, for each county or assessment district therein if the county is
divided into assessment districts as provided in Section 9-220, the county
assessor shall publish a complete assessment list as soon as the assessment is
completed as required under this Section. If the county assessor revises the assessment after the complete assessment list is published, then the county assessor must publish a subsequent list of all the revised assessments for that year. In years other than years of a
general assessment or reassessment, the county assessor shall cause to be
published, within the time and in the manner described here, a complete list of
assessments in which changes are made together with the changes made in the
valuation or assessment of property since the last preceding assessment. The
publication shall contain a copy of the land value map for the township, if
required by the Department.
The publication of the assessments or the changes shall be printed in some
newspaper or newspapers of general circulation published in the county except
that, in every township or incorporated town which has superseded a civil
township, in which there is published one or more newspapers of general
circulation, the assessment list of each township shall be published in one of
the newspapers. In cities of more than 2,000,000 inhabitants, the assessment
list of the city shall be printed in one or more newspapers of general
circulation published in the township assessment district within the city or,
in the event a newspaper of general circulation is not published within the
township assessment district, in one or more newspapers of general circulation
published within the city.
Any newspaper publishing an assessment list under this Section is entitled to
a fee of 40¢ per column line for publishing the list.
(Source: P.A. 93-759, eff. 1-1-05.)
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