2005 Illinois 35 ILCS 200/ Property Tax Code. Division 2 - Boards Of Review In Counties Of Less Than 3,000,000 Inhabitants
(35 ILCS 200/Art. 16 Div. 2 heading)
DIVISION 2.
BOARDS OF REVIEW
IN COUNTIES OF LESS THAN 3,000,000 INHABITANTS
(35 ILCS 200/16‑20)
Sec. 16‑20.
Powers and duties of boards of review.
In counties with less
than 3,000,000 inhabitants, the board of review shall, in any year, whether
the year of the general assessment or not, perform the functions set forth in
Sections 16‑25 through 16‑90.
(Source: P.A. 86‑345; 86‑413; 86‑1028; 86‑1481; 88‑455.)
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(35 ILCS 200/16‑25)
Sec. 16‑25.
Review after complaint by taxing bodies.
Any taxing body that
has an interest in an assessment made by any local assessment officer or
officers may have the assessment reviewed by the board of review by filing a
complaint in writing with the board within 30 calendar days after publication
of the assessment list under Section 12‑10. All complaints shall identify and
describe the particular property and shall be filed with the board in
duplicate. The board shall make a determination as to the correct amount of the
assessment, but the board shall not increase the amount of the assessment
without first giving due notice and an opportunity to be heard to the taxpayer
affected.
(Source: P.A. 78‑450; 88‑455.)
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(35 ILCS 200/16‑30)
Sec. 16‑30.
Board of review meetings.
In counties with less than 3,000,000
inhabitants, the board of review may meet at times it deems necessary for
supervising and directing the clerk in the duties prescribed in this Article,
and shall meet on or before the first Monday each June to revise the assessment
of property. At the meeting, the board of review upon application of any
taxpayer or upon its own motion may revise the entire assessment of any
taxpayer or any part of the assessment as appears to it to be just. The
assessment of the property of any person shall not be increased unless that
person or his or her agent first has been notified in writing at the address
that appears on the assessment books, and been given an opportunity to be
heard. The meeting may be recessed as necessary.
(Source: P.A. 84‑582; 88‑455.)
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(35 ILCS 200/16‑35)
Sec. 16‑35.
Adjournment of boards of review.
The final adjournment of the
board of review in counties of less than 50,000 inhabitants shall be on or
before September 7; in counties of 50,000 or more but less than
75,000
inhabitants, the adjournment shall be on or before October 7; in counties of
75,000 or more but less than 100,000 inhabitants, the adjournment shall be on
or before November 7; and in counties of 100,000 or more inhabitants the board
shall adjourn not later than December 31. If the work for that assessment year
is not completed, the board of review shall, with the approval of the county
board, recess on or before its adjournment date as specified above, until the
clerk of the board of review notifies the members of the board of review in
writing to return to session to complete their work. The board of review shall
adjourn when the work for that assessment year is completed and the assessment
books certified to the county clerk.
(Source: P.A. 90‑14, eff. 7‑1‑97.)
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(35 ILCS 200/16‑40)
Sec. 16‑40.
Prohibition of per diem compensation.
Except under Section
6‑30, no per diem compensation shall be paid by the county board to any member
of the board of review.
(Source: P.A. 84‑582; 88‑455.)
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(35 ILCS 200/16‑45)
Sec. 16‑45.
Consolidated hearings.
In counties with less than
3,000,000 inhabitants, the board of review, on request of a taxpayer
complainant, shall consolidate 2 or more complaints into one hearing,
notwithstanding the provisions of Section 16‑55 relating to the consideration
of complaints by townships or taxing districts. When it is impractical to do so
because the assessment books necessary to determine all complaints at one time
are not available, those complaints for which the necessary books are available
shall be consolidated.
(Source: P.A. 80‑613; 88‑455.)
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(35 ILCS 200/16‑50)
Sec. 16‑50.
Omitted property.
The Board of review shall assess all omitted
property as provided in Sections 9‑265 and 9‑270. An assessment of omitted
property by the board of review in the manner provided in this Code shall not
be subject to review by any succeeding board.
For the purpose of enforcing the provisions of this Code, the several taxing
bodies interested therein are hereby empowered to employ counsel to appear
before the board and take all necessary steps to enforce the assessment on such
omitted property.
(Source: P.A. 86‑345; 86‑413; 86‑1028; 86‑1481; 88‑455.)
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(35 ILCS 200/16‑55)
Sec. 16‑55.
Complaints.
On written complaint that any property is
overassessed or underassessed, the board shall review the assessment, and
correct it, as appears to be just, but in no case shall the property be
assessed at a higher percentage of fair cash value than other property in the
assessment district prior to equalization by the board or the Department. A
complaint to affect the assessment for the current year shall be filed on or
before the 10th day of August in counties with less than 150,000 inhabitants
and on or before the 10th day of September in counties with 150,000 or more but
less than 3,000,000 inhabitants, except if the assessment books containing the
assessment complained of are not filed with the board of review by the 10th day
of July in a county with fewer than 150,000 inhabitants or by the 10th day of
August in a county with 150,000 or more but less than 3,000,000 inhabitants,
then the complaint shall be filed on or before 30 calendar days after the date
of publication of the assessment list under Section 12‑10. The board may also,
at any time before its revision of the assessments is completed in every year,
increase, reduce or otherwise adjust the assessment of any property, making
changes in the valuation as may be just, and shall have full power over the
assessment of any person and may do anything in regard thereto that it may deem
necessary to make a just assessment, but the property shall not be assessed at
a higher percentage of fair cash value than the assessed valuation of other
property in the assessment district prior to equalization by the board or the
Department. No assessment shall be increased until the person to be affected
has been notified and given an opportunity to be heard, except as provided
below. Before making any reduction in assessments of its own motion, the board
of review shall give notice to the assessor or chief county assessment officer
who certified the assessment, and give the assessor or chief county assessment
officer an opportunity to be heard thereon. All complaints of errors in
assessments of property shall be in writing, and shall be filed by the
complaining party with the board of review, in duplicate. The duplicate shall
be filed by the board of review with the assessor or chief county assessment
officer who certified the assessment. In all cases where a change in assessed
valuation of $100,000 or more is sought, the board of review shall also serve a
copy of the petition on all taxing districts as shown on the last available tax
bill at least 14 days prior to the hearing on the complaint. All taxing
districts shall have an opportunity to be heard on the complaint. Complaints
shall be classified by townships or taxing districts by the clerk of the board
of review. All classes of complaints shall be docketed numerically, each in its
own class, in the order in which they are presented, in books kept for that
purpose, which books shall be open to public inspection. Complaints shall be
considered by townships or taxing districts until all complaints have been
heard and passed upon by the board.
(Source: P.A. 86‑345; 86‑413; 86‑1028; 86‑1481; 88‑455.)
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(35 ILCS 200/16‑60)
Sec. 16‑60.
Equalization within counties ‑ Publication and hearing.
After notice and hearing as required by Section 12‑40, the board of review
may increase or reduce the entire assessment, or the assessment of any class
included therein, if, in its opinion, the assessment has not been made upon the
proper basis. The board may also equalize the assessment in any multi‑township
or township, or part thereof, or any portion of the county.
(Source: P.A. 86‑345; 86‑413; 86‑1028; 86‑1481; 88‑455.)
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(35 ILCS 200/16‑65)
Sec. 16‑65.
Equalization process.
The board of review shall act as an
equalizing authority, if after equalization by the supervisor of assessments
the equalized assessed value of property in the county is not 33 1/3% of the
total fair cash value. The board shall, after notice and hearing as required by
Section 12‑40, lower or raise the total assessed value of property in any
assessment district within the county so that the property, other than farm
and coal property assessed under Sections 10‑110 through 10‑140 and Sections
10‑170 through 10‑200, will be assessed at 33 1/3% of its fair cash value.
For each assessment district of the county, the board of review shall
annually determine the percentage relationship between the valuations at which
property other than farm and coal property is listed and the estimated 33 1/3%
of the fair cash value of such property. To make this analysis, the board
shall use at least 25 property transfers, or a combination of at least 25
property transfers and property appraisals, such information as may be
submitted by interested taxing bodies, or any other means as it deems proper
and reasonable. If there are not 25 property transfers available, or if these
25 property transfers do not represent a fair sample of the types of properties
and their proportional distribution in the assessment district, the board shall
select a random sample of properties of a number necessary to provide a
combination of at least 25 property transfers and property appraisals as much
as possible representative of the entire assessment district, and provide for
their appraisal. The township or multi‑township assessor shall be notified of
and participate in the deliberations and determinations.
With the ratio determined for each assessment
district, the board shall ascertain the amount to be added or
deducted from the aggregate assessment on property subject to local
assessment jurisdiction, other than farm and coal property, to produce a
ratio of assessed value to 33 1/3% of the fair cash value equivalent to 100%.
However, in determining the amount to be added to the
aggregate assessment on property subject to local jurisdiction in order
to produce a ratio of assessed value to 33 1/3% of the fair cash value
equivalent to 100%, the board shall not, in any one
year, increase or decrease the aggregate assessment of any assessment
district by more than 25% of the equalized valuation of the district
for the previous year, except that additions, deletions or depletions to
the taxable property shall be excluded in computing the 25% limitation.
The board shall complete the equalization by the date prescribed in Section
16‑35 for the board's adjournment, and, within 10 days thereafter, shall report
the results of its work under this Section to the Department. At least 30 days
prior to its adjournment, the board shall publish a notice declaring whether
it intends to equalize assessments as provided in this Section. The notice
shall be published in a newspaper of general circulation in the county.
If the board fails to report to the Department within the required time, or if
the report discloses that the board has failed to make a proper and
adequate equalization of assessments, the Department shall direct,
determine, and supervise the assessment so that all assessments of property are
relatively just and equal as provided in Section 8‑5.
(Source: P.A. 84‑1343; 88‑455.)
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(35 ILCS 200/16‑70)
Sec. 16‑70.
Determination of exemptions.
The board of review shall hear and
determine the application of any person who is assessed on property claimed to
be exempt from taxation. However, the decision of the board shall not be
final, except as to homestead exemptions. Upon filing of any application for a
non‑homestead exemption which would reduce the assessed valuation of any
property by more than $100,000, the owner shall deliver, in person or by mail,
a copy of the application to any municipality, school district and community
college district in which the property is situated. Failure of a
municipality, school district or community college district to receive the
notice shall not invalidate any exemption. The board shall give the
municipalities, school districts and community college districts and the
taxpayer an opportunity to be heard. The clerk of the board in all cases other
than homestead exemptions, under the direction of the board, shall make out and
forward to the Department, a full and complete statement of all the facts in
the case. The Department shall determine whether the property is legally liable
to taxation. It shall notify the board of review of its decision, and
the board shall correct the assessment if necessary. The decision of the
Department is subject to review under Sections 8‑35 and 8‑40. The extension of
taxes on any assessment shall not be delayed by any proceedings under this
Section, and, if the Department rules that the property is exempt, any taxes
extended upon the unauthorized assessment shall be abated or, if paid, shall be
refunded.
(Source: P.A. 86‑345; 86‑413; 86‑1028; 86‑1481; 88‑455.)
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(35 ILCS 200/16‑75)
Sec. 16‑75.
Certificates of error.
The board of review shall, at any time
before judgment, if an error or mistake is discovered (other than errors of
judgment as to the valuation), in any assessment, issue to the person
erroneously assessed a certificate setting forth the nature of the error and
its cause or causes. The certificate when properly endorsed by the chief
county assessment officer, showing concurrence therein, and not otherwise, may
be used in evidence in any court of competent jurisdiction, and when so
introduced in evidence, shall become a part of the court records, and shall not
be removed from the files except upon the order of the court.
After the board of review has issued a certificate of error and it has been
properly endorsed by the chief county assessment officer, 2 copies of the
certificate shall be made and one copy given to the county clerk and one copy
to the collector. The county clerk shall keep records of the changes or
corrections made in the certificate and shall certify such corrections to the
collector so that he or she can account for the proper amount of taxes
chargeable to him or her.
(Source: P.A. 91‑377, eff. 7‑30‑99.)
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(35 ILCS 200/16‑80)
Sec. 16‑80.
Reduced assessment of homestead property.
In any county
with
fewer than 3,000,000 inhabitants, if
the board of review
lowers the assessment of a particular parcel on which a
residence occupied by
the owner is situated, the reduced assessment, subject to equalization, shall
remain in effect for the remainder of the general assessment period as provided
in Sections 9‑215 through 9‑225, unless the taxpayer, county assessor, or
other interested party
can show substantial cause why the reduced assessment should not remain in
effect, or unless the decision of the board is reversed or modified upon
review.
(Source: P.A. 88‑455; 89‑126, eff. 7‑11‑95; 89‑671, eff. 8‑14‑96.)
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(35 ILCS 200/16‑85)
Sec. 16‑85.
Certification of assessment books.
The board of review in
counties with less than 3,000,000 inhabitants, shall, on or before the annual
date for adjournment as fixed by Section 16‑35, complete its work and make the
entries in the assessment books required to make the assessment conform to the
changes made therein by the board of review, and shall attach to each book an
affidavit signed by at least 2 members of the board, which affidavit shall be
substantially in the following form: State of Illinois, County of ....,
We, and each of us, as a member of the board of review of the county of
.... in the State of Illinois, do solemnly swear that the book to which this
affidavit is attached contains a full and complete list of all the property in
the county subject to taxation for the year .... so far as we have been able to
ascertain, and that the assessed value set down opposite the description of a
property, is, in our opinion, a just and equal assessment of the property for
the purposes of taxation according to law, and that the footings of the columns
in the book are correct, to the best of our knowledge and belief.
Dated ....
(Source: P.A. 83‑121; 88‑455.)
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(35 ILCS 200/16‑90)
Sec. 16‑90.
Delivery of assessment books.
In counties with less than
3,000,000 inhabitants, when the books are completed, the board of review shall
deliver one set of the books to the county clerk, who shall file it in his or
her office; and one set to the chief county assessment officer. All of the
books shall be public records. All assessors' books shall be retained for a
period of 5 years, after which the County Board may order the officer having
custody of the books to dispose of them and to certify that fact, when
completed, to the county board. The assessment completed by the board of review
and certified to the county clerk, as equalized, shall be the assessment
upon which the taxes of that year shall be extended by the county clerk.
(Source: P.A. 83‑1362; 88‑455.)
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