Information maintained by the Legislative Reference Bureau
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 Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

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.

REVENUE
(35 ILCS 200/) Property Tax Code.

35 ILCS 200/31-55

    (35 ILCS 200/31-55)
    Sec. 31-55. Public records. Transfer declarations under this Article are public records and shall be made available for inspection, upon request, during regular business hours.
(Source: P.A. 87-543; 88-455.)

35 ILCS 200/31-60

    (35 ILCS 200/31-60)
    Sec. 31-60. Check for violations. The Department shall conduct spot checks or investigations of declarations required to be filed by this Article and may forward information of violations to the State's Attorney of the county where the violations occur for prosecution and collection of taxes.
(Source: P.A. 91-555, eff. 1-1-00.)

35 ILCS 200/31-65

    (35 ILCS 200/31-65)
    Sec. 31-65. Additional tax. The tax imposed by Section 31-10 is in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal corporation or political subdivision.
(Source: Laws 1967, p. 1716; P.A. 88-455.)

35 ILCS 200/31-70

    (35 ILCS 200/31-70)
    Sec. 31-70. Rules. The Department may prescribe reasonable rules for the administration of this Article, including rules permitting a transfer declaration in a prescribed electronic form and permitting the electronic transmission of the transfer declaration using a prescribed method and format.
(Source: P.A. 91-555, eff. 1-1-00.)

35 ILCS 200/Art. 32

 
    (35 ILCS 200/Art. 32 heading)
Article 32. Continuation of Prior Law - Statutes Repealed

35 ILCS 200/32-1

    (35 ILCS 200/32-1)
    Sec. 32-1. Prior law.
    (a) A provision of this Code that is the same as a prior law shall be construed as a continuation of the prior law and not as a new or different law.
    (b) A citation in another Act to an Act or to a Section of an Act that is continued in this Code shall be construed to be a citation to that continued provision in this Code.
(Source: P.A. 88-455.)

35 ILCS 200/32-5

    (35 ILCS 200/32-5)
    Sec. 32-5. Other Acts of the 88th General Assembly. If any other Act of the 88th General Assembly changes, adds, or repeals a provision of prior law that is continued in this Code, than that change, addition, or repeal in the other Act shall be construed together with this Code.
(Source: P.A. 88-455.)

35 ILCS 200/32-10

    (35 ILCS 200/32-10)
    Sec. 32-10. Home rule; mandates. Nothing in this Code as initially enacted (i) is a denial or limitation on home rule powers where no denial or limitation existed under prior law or (ii) creates a State mandate under the State Mandates Act where no mandate existed under prior law.
(Source: P.A. 88-455.)

35 ILCS 200/32-15

    (35 ILCS 200/32-15)
    Sec. 32-15. Titles; articles; captions. The language contained in the Titles, Articles, Captions, and Section and subsection headings in this Code:
    (a) is intended only as a general description that is not a part of the substantive provisions of this Code;
    (b) does not take precedence over the content of the substantive provisions of this Code; and
    (c) shall not be used in construing the meaning of the substantive provisions of this Code.
(Source: P.A. 88-455.)

35 ILCS 200/32-17

    (35 ILCS 200/32-17)
    Sec. 32-17. Severability. The provisions of this amendatory Act of 1995 are severable under Section 1.31 of the Statute on Statutes.
(Source: P.A. 89-126, eff. 7-11-95.)

35 ILCS 200/32-20

    (35 ILCS 200/32-20)
    Sec. 32-20. Statutes repealed. The following Acts are repealed:
    The Local Tax Reimbursement Act.
    The Special Assessment Apportionment Act.
    The Revenue Act of 1939.
    The Truth in Taxation Act.
    The Uncollectable Tax Act.
    The Real Property Improvement Assessment Act.
    The Real Estate Transfer Tax Act.
    The Special Service Area Tax Act.
    The Special Assessment Benefiting State Property Act.
    The Local Governmental Tax Collection Act.
    The Taxing District Reserve Fund Act.
    The Limitation on Collection of Personal Property Tax Act.
    The Property Tax Extension Limitation Act.
    The Fiscal Responsibility Report Card Act.
(Source: P.A. 88-455.)