2005 Illinois 35 ILCS 200/ Property Tax Code. Article 24 - General Provisions
(35 ILCS 200/Art. 24 heading)
Article 24.
General Provisions
(35 ILCS 200/24‑5)
Sec. 24‑5.
Tax on personal property.
Ad valorem personal property taxes
shall not be levied on any personal property having tax situs in this State.
However, this Section shall not prohibit the collection after January 1, 1979
of
any taxes levied under this Code prior to January 1, 1979, on personal property
subject to assessment and taxation under this Code prior to January 1, 1979. No
property lawfully assessed and taxed as personal property prior to January 1,
1979, or property of like kind acquired or placed in use after January 1, 1979,
shall be classified as real property subject to assessment and taxation. No
property lawfully assessed and taxed as real property prior to January 1, 1979,
or property of like kind acquired or placed in use after January 1, 1979, shall
be classified as personal property.
(Source: P.A. 82‑935; 88‑455.)
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(35 ILCS 200/24‑10)
Sec. 24‑10.
Statute of limitations for collection of penalties and interest
on delinquent personal property taxes. Any interest or penalty on personal
property tax levied pursuant to the Revenue Act of 1939 by any taxing district,
as defined in that Act, located in a county of less than 400,000 inhabitants,
shall not be collected more than 7 years after the date on which the tax was
initially levied, notwithstanding any judgment which has been obtained in
relation to collection of the tax. For purposes of this Section, "personal
property tax" means a tax on personal property imposed by taxing districts
pursuant to the Revenue Act of 1939 prior to abolition of authority to impose
personal property tax in Illinois.
(Source: P.A. 86‑179; 88‑455.)
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(35 ILCS 200/24‑15)
Sec. 24‑15.
Forms and instructions.
The Department shall make out and
forward to each county clerk for the use of the clerks and other officers,
suitable forms and instructions. All instructions shall be strictly complied
with by the officers in the performance of their duties. The Department shall
give its opinion and advice on all questions of doubt as to the intent and
meaning of the provisions of this Code.
(Source: Laws 1943, vol. 1, p. 1136; P.A. 88‑455.)
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(35 ILCS 200/24‑20)
Sec. 24‑20.
Subpoenas.
Any person
may serve any subpoena issued under this Code.
(Source: Laws 1965, p. 354; P.A. 88‑455.)
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(35 ILCS 200/24‑25)
Sec. 24‑25.
Notices.
All notices required by this Code shall be written or
printed notices and shall be served personally upon the persons entitled to
notice, or their agents, or by sending the notice by mail to the person so
entitled to notice, or to his or her agent, if the residence or business
address of the person is known, or by reasonable effort can be ascertained. If
the address of a person can not be ascertained, then the notice shall be sent
to the address of the person who last paid the taxes upon the property in
question. A failure to give any notice required by this Code shall not impair
or affect the validity of any assessment as finally made.
(Source: Laws 1939, p. 886; P.A. 88‑455.)
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(35 ILCS 200/24‑30)
Sec. 24‑30.
Oaths.
Any oath, authorized to be administered under this Code,
may be administered by an assessor or deputy assessor, or by any other officer
having authority to administer oaths.
(Source: Laws 1939, p. 886; P.A. 88‑455.)
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