There is a newer version of the Illinois Compiled Statutes
2010 Illinois Code
CHAPTER 35 REVENUE
35 ILCS 200/ Property Tax Code.
Division 2 - Assessment Authority
(35 ILCS 200/9‑70) Sec. 9‑70. Assessment authority. The Department shall assess all pollution control facilities, low sulfur dioxide emission coal fueled devices, and property owned or used by railroad companies operating within this State, except noncarrier real estate. Local assessment officers shall assess all other property not exempted from taxation. (Source: P.A. 81‑838; 88‑455.) |
(35 ILCS 200/9‑75) Sec. 9‑75. Revisions of assessments; Counties of less than 3,000,000. The chief county assessment officer of any county with less than 3,000,000 inhabitants, or the township or multi‑township assessor of any township in that county, may in any year revise and correct an assessment as appears to be just. Notice of the revision shall be given in the manner provided in Section 12‑10 and 12‑30 to the taxpayer whose assessment has been changed. (Source: P.A. 81‑838; 88‑455.) |
(35 ILCS 200/9‑85) Sec. 9‑85. Revision of assessments by county assessor and board of review; Counties of 3,000,000 or more. In counties with 3,000,000 or more inhabitants, the county assessor shall have authority annually to revise the assessment books and correct them as appears to be just; and on complaint in writing in proper form by any taxpayer, and after affording the taxpayer an opportunity to be heard thereon, he or she shall do so at any time, until the assessment is verified. An entry upon the assessment books does not constitute an assessment until the assessment is verified. When a notice is to be mailed under Section 12‑55 and the address that appears on the assessor's records is the address of a mortgage lender or the trustee, where title to the property is held in a land trust, or in any event whenever the notice is mailed by the assessor to a taxpayer at or in care of the address of a mortgage lender or a trustee where the title to the property is held in a land trust, the mortgage lender or the trustee within 15 days of the mortgage lender's or the trustee's receipt of such 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, or to each beneficiary as shown on the records of the trustee. All changes and alterations pursuant to Section 16‑95 or Section 16‑120 in the assessment of property shall be subject to revision and entry into the assessment books by the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) in the same manner as the original assessments. (Source: P.A. 88‑455; 89‑126, eff. 7‑11‑95; 89‑671, eff. 8‑14‑96.) |
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