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Illinois Compiled Statutes
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.
() 35 ILCS 200/Art. 8
(35 ILCS 200/Art. 8 heading)
Article 8.
Department of Revenue
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35 ILCS 200/8-5
(35 ILCS 200/8-5)
Sec. 8-5.
General duties.
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
jurisdiction.
(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.)
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35 ILCS 200/8-10
(35 ILCS 200/8-10)
Sec. 8-10.
General powers.
The Department may:
(1) Require local assessment officers to meet with it from time
to time to consider matters relative to taxation;
(2) Formulate and recommend legislation for the improvement of the property
tax system;
(3) Investigate the tax systems of other states and countries;
(4) Request the institution of proceedings, actions and
prosecutions to enforce the laws relating to the penalties, liabilities
and punishment of public officers, persons, or officers or agents of
corporations for failure or neglect to comply with this Code;
(5) Order reassessments as provided in Section 13-10;
(6) Take evidence and testimony under oath and to require the production of
books, papers and documents pertinent to any assessment, investigation or
inquiry, and for that purpose to subpoena and compel the attendance of
witnesses;
(7) Require from all State and local officers information necessary for the
proper discharge of its duties;
(8) Examine and make memoranda from any records, books, papers,
documents, and statements of account on record or on file in any public
office or taxing district and all public officers having charge or custody of
those records shall furnish to the Department any information on file or of
record in their respective offices;
(9) Adopt rules determining 33 1/3% of the fair cash value of railroad
property assessed by it.
(Source: P.A. 83-121; 88-455.)
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35 ILCS 200/8-15
(35 ILCS 200/8-15)
Sec. 8-15.
Department records for use in courts.
Certified copies of the
records of the Department pertaining to assessment and equalization shall be
received in all courts with like effect as certified copies of other public
records.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-20
(35 ILCS 200/8-20)
Sec. 8-20.
Oaths.
All officers and employees of the Department and other
persons specially delegated in writing for that purpose, may administer oaths
authorized or required under this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-25
(35 ILCS 200/8-25)
Sec. 8-25.
Noncompliance with Department subpoena.
If any person refuses to
comply with any subpoena issued by the Department, or to produce or to permit
the examination or inspection of any books, papers or documents pertinent to
any assessment, investigation or inquiry, or to testify to any matter regarding
which he or she may be lawfully interrogated by the Department, the circuit
court for the county in which the matter or hearing is pending, on application
of the Department, shall compel compliance by attachment proceedings as for
contempt, as in a case of noncompliance with the requirements of a subpoena
from the court on a refusal to testify.
(Source: Laws 1965, p. 631; P.A. 88-455.)
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35 ILCS 200/8-30
(35 ILCS 200/8-30)
Sec. 8-30.
Witness fees.
The fees and mileage reimbursements of witnesses
attending any hearing held by the Department under this Code, pursuant to
subpoena, shall be the same as those of witnesses in civil cases in the circuit
court. The fees and mileage reimbursements shall be paid by the State.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-35
(35 ILCS 200/8-35)
Sec. 8-35.
Notification requirements; procedure on protest.
(a) Assessments made by the Department.
Upon completion of its original assessments, the Department shall publish a
complete list of the assessments in the State "official newspaper." Any person
feeling aggrieved by any such assessment may, within 10 days of the date of
publication of the list, apply to the Department for a review and correction of
that assessment. Upon review of the assessment, the Department shall make any
correction as it considers just.
If review of an assessment has been made and notice has been given of the
Department's
decision,
any party to the proceeding who feels aggrieved by the decision, may file an
application for hearing. The application shall be in writing and shall be
filed with the Department within 20 days after notice of the decision has been
given by certified mail. Petitions for hearing shall state concisely the
mistakes alleged to have been made or the new evidence to be presented.
No action for the judicial review of any assessment
decision of the Department shall be allowed unless the party commencing
such action has filed an application for a hearing and the Department
has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases where the assessment is revised, the taxes extended upon the assessment, or that part
of the taxes as may be appropriate, shall be abated or, if already paid,
refunded.
(b) Exemption decisions made by the Department. Notice of each exemption
decision made by the Department under Section 15-25, 16-70, or 16-130
shall be given by certified mail to the applicant for exemption.
If an exemption decision has been made by the Department and notice has been
given of the Department's decision, any party to the proceeding who feels
aggrieved by the decision may file an application for hearing. The application
shall be in writing and shall be filed with the Department within 60 days after
notice of the decision has been given by certified mail. Petitions for hearing
shall state concisely the mistakes alleged to have been made or the new
evidence to be presented.
If a petition for hearing is filed, the Department shall reconsider the
exemption decision and shall grant any party to the proceeding a hearing. As
soon as practical after the reconsideration and hearing, the Department
shall issue a notice of decision by mailing the notice by certified mail. The
notice shall set forth the Department's findings of fact and the basis of the
decision.
Within 30 days after the mailing of a notice of decision, any party to the
proceeding may file with the Director a written request for rehearing in such
form as the Department may by rule prescribe, setting forth the grounds on
which
rehearing is requested. If rehearing or Departmental review is granted, as
soon as practical after the rehearing or Departmental review has been held,
the Department shall issue a revised decision to the party or the party's legal
representative as a result of the rehearing. The action of the Department on a
petition for hearing shall become final the later of (i) 30 days after issuance
of a notice of decision, if no request for rehearing is made, or (ii) if a
timely request for rehearing is made, upon the issuance of the denial of the
request or the issuance of a notice of final decision.
No action for the judicial review of any exemption decision of the Department
shall be allowed unless the party commencing the action has filed an
application for a hearing and the Department has acted upon the application.
The extension of taxes on an assessment shall not be delayed by any
proceeding under this Section. In cases when the exemption is granted, in
whole or in part, the taxes extended upon the assessment, or that part of the
taxes as may be appropriate, shall be abated or, if already paid, refunded.
(Source: P.A. 92-658, eff. 7-16-02.)
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35 ILCS 200/8-40
(35 ILCS 200/8-40)
Sec. 8-40.
Applicability of Administrative Review Law.
The circuit court for
the county in which a property assessed, or some part of such property, is
situated may review all final administrative decisions of the Department in
administering this Code. The Administrative Review Law and the rules adopted
under it apply to and govern all proceedings for the judicial review of final
administrative decisions of the Department under Section 8-35. The term
"administrative decision" is defined as in Section 3-101 of the Code of Civil
Procedure, and includes assessment ratios and percentages for equalization of
assessments determined by the Department under Sections 17-5 through 17-30. Any
review of assessment ratios and percentages for equalization of assessments
under the Administrative Review Law shall not delay the computation,
mailing or payment of tax bills. If a final court decision holding the
Department's ratios or percentages in error comes after the mailing of the
tax bills, an adjustment shall be made on all bills in the assessment district
in the first tax billing following the decision to credit taxpayers with
any payments which may have exceeded the maximum tax rate in rate-limited
levies of non-home rule taxing units. Service upon the Director or the
Assistant Director of the Department of summons issued in an action to review a
final administrative decision of the Department shall be service upon the
Department.
Appeals from all final orders and judgments entered by the circuit
court upon review of the Department's determination in any case shall be
taken as in other civil cases.
(Source: P.A. 82-1057; 88-455.)
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35 ILCS 200/8-45
(35 ILCS 200/8-45)
Sec. 8-45.
Effect of judicial review.
No action for the judicial review of
an assessment made by the Department shall stay or suspend any assessment or
the extension of any taxes thereon. If the court, by its final judgment, sets
aside or reduces an assessment, and the taxes so erroneously assessed have been
paid, the person erroneously paying the taxes shall be entitled to a refund as
provided by Section 20-175.
(Source: Laws 1947, p. 1433; P.A. 88-455.)
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35 ILCS 200/8-50
(35 ILCS 200/8-50)
Sec. 8-50.
Forms and instructions.
Assessors shall use the forms and follow
the instructions which are, from time to time, transmitted to them by the
Department, or that are furnished to them by the county clerk or other officer,
under the law.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88-455.)
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35 ILCS 200/8-55
(35 ILCS 200/8-55)
Sec. 8-55.
Office of appraisals.
Within the Department, an Office of
Appraisals shall assist local government assessment officials, in counties of
less than 3,000,000 inhabitants, with appraisal of commercial and industrial
properties having an assessment, prior to equalization by the Department, of
$350,000 or more.
The Office shall provide assistance to assessors and
Supervisors of Assessments having a complaint or appeal relating to the
property to be appraised pending before the Board of Review or the State
Property Tax Appeal Board. Such assistance shall be
provided upon request, pursuant to a written agreement between the
Department and the assessing official making the request, specifying the
project involved, the time frame for making the appraisal, the purpose of
the appraisal and the responsibilities of the parties, including agreement
by the local assessing official that the appraisal will be accepted and
utilized in the pending complaint or appeal.
(Source: P.A. 92-301, eff. 1-1-02.)
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