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| Public Act 096-0486 |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Property Tax Code is amended by changing | ||||
Sections 9-80 and 9-230 as follows:
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(35 ILCS 200/9-80)
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Sec. 9-80. Authority to revise assessments; Counties of | ||||
less than 3,000,000. The chief county assessment officer in | ||||
counties with less than 3,000,000
inhabitants shall have the | ||||
same authority as the township or multi-township
assessor to | ||||
assess and to make changes or alterations in the assessment of
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property, and shall assess and make such changes or alterations | ||||
in the
assessment of property as though originally made. | ||||
Changes by the chief county
assessment officer in valuations | ||||
shall be noted in a column provided, and no
change shall be | ||||
made in the original assessor's figures.
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When the chief county assessment officer or his or her | ||||
deputy views property
for the purposes of assessing the | ||||
property or determining whether a change or
alteration in the | ||||
assessment of the property is required, he or she shall give
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notice to the township assessor by U.S. Mail at least 5 days | ||||
but not more than
30 days prior to the viewing, so that the | ||||
assessor may arrange to be present at
the viewing, except if | ||||
the township or multi-township assessor fails to timely return | ||
the assessment books or workbooks as required by Section 9-230. | ||
He or she shall also give notice to owners of the properties by
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means of notices in a paper of general circulation in the | ||
township. The
notices shall state the chief county assessment | ||
officer's intention to view the
property but need not specify | ||
the date and time of the viewing. When the chief
county | ||
assessment officer or his or her deputy is present at the | ||
property to be
viewed, immediately prior to the viewing, he or | ||
she shall make a reasonable
effort to ascertain if the owner or | ||
his or her representative, or the assessor,
are on the premises | ||
and to inform them of his or her intention to view the
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property. Failure to provide notice to the township assessor | ||
and owner shall
not of and by itself invalidate any change in | ||
an assessment. A viewing under
this Section and Section 9-155 | ||
means actual viewing of the visible property in
its entirety | ||
from, on or at the site of the property.
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All changes and alterations in the assessment of property | ||
shall be subject to
revision by the board of review in the same | ||
manner that original assessments
are reviewed.
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(Source: P.A. 81-0838; 81-1055; 81-1509; 88-455.)
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(35 ILCS 200/9-230)
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Sec. 9-230. Return of township or multi-township | ||
assessment books. | ||
(a) The
township or multi-township assessors in counties | ||
with less than
600,000
inhabitants, based on the 2000 federal | ||
decennial census, shall, on or before June 15 April 15 of the | ||
assessment year, return
the assessment books or workbooks to | ||
the supervisor of
assessments.
The township or multi-township | ||
assessors in counties with 600,000 or more but
no more than | ||
700,000 inhabitants, based on the 2000 federal decennial | ||
census, shall, on or before October 15 of the assessment year, | ||
return the assessment books or
workbooks to the supervisor of | ||
assessments.
The township or multi-township assessors in | ||
counties with less than 3,000,000
inhabitants, but more than | ||
700,000
inhabitants, based on the 2000 federal decennial | ||
census, shall, on or
before November 15
of the assessment year, | ||
return the assessment books or workbooks to the
supervisor of | ||
assessments. If a township or
multi-township assessor in a | ||
county
with less than 3,000,000 inhabitants, but more than
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600,000
inhabitants, based on the 2000 federal decennial | ||
census, does
not return the assessment books or work books | ||
within the required time, the
supervisor of assessments may | ||
take possession of the books and complete the
assessments | ||
pursuant to law. Each of the books shall be verified by | ||
affidavit
by the assessor substantially as follows:
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State of Illinois)
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)ss.
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County of .......)
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I do solemnly swear that the book or books .... in number, | ||
to which this
affidavit is attached, contains a complete list | ||
of all of the property in the
township or multi-township or | ||
assessment district herein described subject to
taxation for | ||
the year .... so far as I have been able to ascertain, and that
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the assessed value set down in the proper column opposite the | ||
descriptions of
property is a just and equal assessment of the | ||
property according to law.
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Dated ...............
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(b) If the supervisor of assessments determines that the | ||
township or
multi-township assessor has not completed the | ||
assessments as required by law
before returning the assessment | ||
books under this Section, the county board may
submit a bill to | ||
the township board of trustees for the reasonable costs
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incurred by the supervisor of assessments in completing the | ||
assessments.
The moneys collected under this subsection may be | ||
used by the supervisor of assessments only for the purpose of | ||
recouping costs incurred in completing the assessments.
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(Source: P.A. 93-761, eff. 1-1-05; 94-417, eff. 8-2-05.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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