State Codes and Statutes
Statutes > Illinois > Chapter35 > 596 > 003502000HArt_16_Div_2 (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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |
(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.) |