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2005 Illinois 35 ILCS 200/      Property Tax Code. Division 1 - Initial Assessment Process


      (35 ILCS 200/Art. 12 Div. 1 heading)
Division 1. Initial Assessment Process

    (35 ILCS 200/12‑5)
    Sec. 12‑5. Taxpayer entitled to statement of valuation. The chief county assessment officer, when requested, shall deliver to any person a copy of the description or statement of property assessed in his or her name or in which he or she is interested, and the valuation placed thereon by the assessor, chief county assessment officer, board of review, or board of appeals.
(Source: Laws 1939, p. 886; P.A. 88‑455.)

    (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 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. 86‑415; 86‑1481; 87‑1189; 88‑455.)

    (35 ILCS 200/12‑15)
    Sec. 12‑15. Publication fee ‑ Counties of less than 3,000,000. The newspaper shall be paid a fee for publishing the assessment list according to the following schedule:
    (a) For a parcel listing including the name of the property owner, a property index number and the total assessment, 80� per parcel;
    (b) For a parcel listing including the name of the property owner, a property index number, the assessed value of improvements and the total assessment, $1.20 per parcel;
    (c) For a parcel listing including the name of the property owner, a legal description of the property and the total assessment, $1.20 per parcel;
    (d) For a parcel listing including the name of the property owner, a property index number, a legal description and the total assessment, $1.60 per parcel;
    (e) For a parcel listing including the name of the property owner, a legal description, the assessed value of improvements and the total assessment, $1.60 per parcel;
    (f) For a parcel listing including the name of the property owner, a property index number, a legal description, the assessed value of improvements and the total assessment, $2.00 per parcel; and
    (g) For the preamble, headings, and any other explanatory matter either required by law, or requested by the supervisor of assessments, to be published, the newspaper's published rate for such advertising.
(Source: P.A. 86‑415; 86‑1481; 87‑1189; 88‑455.)

    (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.)

    (35 ILCS 200/12‑25)
    Sec. 12‑25. Contents of assessment list publication; payment. In all counties, the expense of printing and publication of assessment lists shall be paid out of the county treasury. The publication of the assessments shall include the name of the owner or of the person who last paid the taxes on each property, and the total amount of its assessment and how much of the assessment is attributable to the improvements on the property. When any property so assessed is susceptible of description or identification by street name and street or house number, or by a property index number, the publication of the street name and street or house number, or property index number shall constitute a sufficient description of the property for the purposes of publication required by this Code.
(Source: Laws 1939, p. 886; P.A. 88‑455.)

    (35 ILCS 200/12‑30)
    Sec. 12‑30. Mailed notice of changed assessments; counties of less than 3,000,000. In every county with less than 3,000,000 inhabitants, in addition to the publication of the list of assessments in each year of a general assessment and of the list of property for which assessments have been added or changed, as provided above, a notice shall be mailed by the chief county assessment officer to each taxpayer whose assessment has been changed since the last preceding assessment, using the address as it appears on the assessor's records, except in the case of changes caused by a change in the county equalization factor by the Department or in the case of changes resulting from equalization by the supervisor of assessments under Section 9‑210, during any year such change is made. The notice may, but need not be, sent by a township assessor. The notice shall include the median level of assessment in the assessment district (as determined by the most recent 3 year assessment to sales ratio study adjusted to take into account any changes in assessment levels since the data for the studies were collected), the previous year's assessed value after board of review equalization, current assessed value and, in bold type, a notice of possible eligibility for a homestead improvement exemption as provided in Section 15‑180.
    The notice shall include a statement in substantially the following form:
"NOTICE TO TAXPAYER     Your property is to be assessed at the median level of assessment for your assessment district. You may check the accuracy of your assessment by dividing your assessment by the median level of assessment for your assessment district. 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 estimated fair cash value of your property, you may be under‑assessed. You may appeal your assessment to the Board of Review in the manner described elsewhere in this notice."
    The notice shall contain a brief explanation of the relationship between the assessment and the tax bill (including an explanation of the equalization factors) and an explanation that the assessment stated for the preceding year is the assessment after equalization by the board of review in the preceding year, and shall set forth the procedures and time limits for appealing assessments and that assessments of property, other than farm land and coal, are required by law to be 33 1/3% of value. Where practicable, the notice shall include the reason for any increase in the property's valuation. The notice must also state the name and price per copy by mail of the newspaper in which the list of assessments will be published. The form and manner of providing the information and explanations required to be in the notice shall be prescribed by the Department.
(Source: P.A. 87‑1189; 88‑455; incorporates 88‑321; 88‑670, eff. 12‑2‑94.)

    (35 ILCS 200/12‑35)
    Sec. 12‑35. Notice sent to address of mortgage lender. Whenever a notice is to be mailed as provided in Sections 12‑30, and the address that appears on the assessor's records is the address of a mortgage lender, or in any event whenever the notice is mailed by the township assessor or chief county assessment officer to a taxpayer at or in care of the address of a mortgage lender, the mortgage lender, within 15 days of the mortgage lender's receipt of the notice, shall mail a copy of the notice to each mortgagor of the property referred to in the notice at the last known address of each mortgagor as shown on the records of the mortgage lender.
(Source: P.A. 86‑415; 86‑1481; 87‑1189; 88‑455.)

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