Illinois Compiled Statutes 35 Revenue: Article 2 - Assessment Officials
Article 2. Township Assessment Officials
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-5
Multi-township assessors. Townships with less than 1,000 inhabitants shall not elect assessors for each township but shall elect multi-township assessors. (1) If 2 or...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-10
Mandatory establishment of multi-township assessment districts. Before August 1, 2002 and every 10 years thereafter, the supervisor of assessments shall prepare maps, by county,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-15
Voluntary establishment of multi-township assessment districts. Any 2 or more contiguous townships in any one county, other than townships provided for in Sections 2-5...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-20
Township and Multi-Township Boards of Trustees; Elected Assessors. The township supervisors and clerks of townships comprising a multi-township assessment district, and the township board...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-25
Transition to multi-township organization. No later than December 1 preceding the date the multi-township assessor takes office, the assessors of townships included in the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-30
Budget Making. At least 60 days prior to the beginning of each fiscal year, the assessor for each multi-township assessment district or township shall...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-35
Disconnection petition. (a) A township with 1,000 or more inhabitants according to the last preceding special Federal Census may be disconnected from a multi-township...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-40
Notice of disconnection. Within 60 days of an adoption of a disconnection petition under Section 2-35, the clerk or clerks of the disconnected township...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-45
Selection and eligibility of township and multi-township assessors. (a) In all counties under township organization, township or multi-township assessors shall be qualified as required...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-50
Certification by Department. The Department shall, within 15 days after the effective date of this amendatory Act of 1995 and, thereafter, by February 1...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-52
Revision of assessor qualifications by Department. The Department may revise the assessor qualifications for township and multi-township assessment districts from those qualifications specified in...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-55
Role as ex-officio deputy assessors. In all townships in counties of 3,000,000 or more, in which township assessors are elected, the township assessors shall...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-60
Vacancies. (a) When any township or multi-township assessment district fails to elect an assessor or when an assessor's office becomes vacant for any reason...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-65
Deputies and employees. (a) In all counties under township organization where a township or multi-township assessor is unable alone to perform all duties of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-70
Salary. Each multi-township board of trustees shall set the salary of its multi-township assessor at least 150 days before his or her election. Each...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-75
Affidavit for time employed. When compensation of a township or multi-township assessor or his or her deputy is based upon the time actually employed...
- Illinois Property Tax Code. - 35 ILCS 200, Section 2-80
Expenses and office needs. Township and multi-township assessors shall receive travel and transportation expenses in the amount determined by the board of town trustees,...
Article 3. County Assessment Officials
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-5
Supervisor of assessments. In counties with less than 3,000,000 inhabitants and in which no county assessor has been elected under Section 3-45, there shall...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-10
Dismissal of supervisor of assessments; Vacancies. The county board, by a vote of 2/3 of its members, may dismiss a supervisor of assessments before...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-15
Service in more than one county. Any 2 or more counties may, with Department approval, appoint or elect the same person as county supervisor...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-20
Reimbursement when serving more than 1 county. When 2 or more counties have, with Department approval, elected or appointed the same person as county supervisor...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-25
Reappointment or reelection. Reappointment or reelection of an incumbent supervisor of assessments may be made without examination. If the presiding officer of the county...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-30
Supervisor of assessments as clerk of the board of review. Each supervisor of assessments shall serve as clerk of the county board of review...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-35
Outside employment. Except as provided below, any person appointed under Section 3-5 shall hold no other lucrative public office or public employment. In counties...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-40
Compensation of supervisors of assessments. (a) A supervisor of assessments shall receive annual compensation in an amount fixed by the county board subject to the...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-45
Election of county assessor; counties of less than 3,000,000. In counties having an elected board of review under Section 6-35, a county assessor shall...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-50
Election of county assessors - Counties of 3,000,000 or more. In all counties with 3,000,000 or more inhabitants, the office of county assessor, heretofore...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-55
Staffing of county assessor's office - Counties of 3,000,000 or more. The county assessor in counties with 3,000,000 or more inhabitants shall appoint one...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-60
Chief deputy - Counties of less than 3,000,000 with elected assessor. The county assessor in counties with less than 3,000,000 inhabitants which elect a...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-65
Deputy county assessors - Counties of less than 3,000,000 with elected assessor. The county assessor in counties with less than 3,000,000 inhabitants which elect...
- Illinois Property Tax Code. - 35 ILCS 200, Section 3-70
Cessation of Township Assessor. If the office of Township Assessor in a coterminous township ceases as provided in Article 27 of the Township Code, then...
Article 4. Assessment Officials - Other Provisions
- Illinois Property Tax Code. - 35 ILCS 200, Section 4-5
State compensation not to affect county compensation. Any additional compensation payable from State funds to any county officer under this Code shall not affect...
- Illinois Property Tax Code. - 35 ILCS 200, Section 4-10
Compensation for Certified Illinois Assessing Officers. Subject to the requirements for continued training, any supervisor of assessments, assessor, deputy assessor or member of a board...
- Illinois Property Tax Code. - 35 ILCS 200, Section 4-15
Compensation of local assessment officers holding other designations. Any assessor, deputy assessor or member of a board of review who has been awarded a Certified...
- Illinois Property Tax Code. - 35 ILCS 200, Section 4-20
Additional compensation based on performance. Any assessor in counties with less than 3,000,000 but more than 50,000 inhabitants each year may petition the Department to...
- Illinois Property Tax Code. - 35 ILCS 200, Section 4-25
Bond of assessors. Before entering office, every assessor and supervisor of assessments, other than township or multi-township assessors, shall enter into a bond, payable...
- Illinois Property Tax Code. - 35 ILCS 200, Section 4-30
Oath of assessors. Before entering office, every assessor or supervisor of assessments shall take and subscribe to the following oath, which shall be filed...
Article 5. Boards of Appeals
- Illinois Property Tax Code. - 35 ILCS 200, Section 5-5
Election of commissioners of board of review; counties of 3,000,000 or more. (a) In counties with 3,000,000 or more inhabitants, on the first Tuesday...
- Illinois Property Tax Code. - 35 ILCS 200, Section 5-10
Oath of office. Each member of the board of review or commissioner of the board of appeals created by this Code shall, before entering...
- Illinois Property Tax Code. - 35 ILCS 200, Section 5-15
Board employees. In counties with 3,000,000 or more inhabitants, the board of appeals (until the first Monday in December 1998 and the board of...
Article 6. Boards of Review
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-5
Appointed boards of review. In counties under township organization with less than 3,000,000 inhabitants in which no board of review is elected under Section...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-10
Examination requirement - Counties of 100,000 or more. In any county to which Section 6-5 applies and which has 100,000 or more inhabitants, no...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-15
Political makeup and compensation. The board of review appointed under Section 6-5 shall consist of 3 members, 2 of whom are affiliated with the political...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-20
Clerk of the board of review. (a) In counties with a board of review appointed under Section 6-5, the clerk of the board of...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-25
Additional members. In counties with a board of review appointed under Section 6-5, when the county board declares by resolution that the number of complaints...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-30
Board of review in commission counties. In counties not under township organization with less than 3,000,000 inhabitants in which no board of review is...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-32
Examination requirement. In any county to which Section 6-30 applies, no person may serve on a board of review who has not passed an...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-34
Political makeup. If the board of county commissioners appoints a board of review as prescribed in Section 6-30, the board of review shall consist...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-35
Elected boards of review. In counties with 150,000 or more and less than 3,000,000 inhabitants which had an elected board of review on January...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-40
Election from districts. In all counties which elect a board of review, except counties with a county assessor elected under Section 3-45 and except...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-45
Abolition of elected board of review. If any county contains within its limits 3,000,000 or more inhabitants, as determined by the last Federal decennial...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-50
Majority vote. Board of review action may be taken by a majority vote of the board. (Source: P.A. 76-1322; 88-455.)
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-55
Oath of office. Each member of the board of review shall, before entering upon the duties of office, take and subscribe to the oath...
- Illinois Property Tax Code. - 35 ILCS 200, Section 6-60
Rules and procedures. The board of review in every county with less than 3,000,000 inhabitants must make available to the public a detailed description of...
Article 7. Property Tax Appeal Board
Article 8. Department of Revenue
- Illinois Property Tax Code. - 35 ILCS 200, Section 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....
- Illinois Property Tax Code. - 35 ILCS 200, Section 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;...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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,...
- Illinois Property Tax Code. - 35 ILCS 200, Section 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...
Last modified: February 18, 2015