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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Property Tax Code is amended by changing | ||||||
| 5 | Section 9-230 as follows: | ||||||
| 6 | (35 ILCS 200/9-230)
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| 7 | Sec. 9-230. Return of township or multi-township | ||||||
| 8 | assessment books. | ||||||
| 9 | (a) The
township or multi-township assessors in counties | ||||||
| 10 | with less than
600,000
inhabitants, based on the 2000 federal | ||||||
| 11 | decennial census, shall, on or before June 15 of the assessment | ||||||
| 12 | year, return
the assessment books or workbooks to the | ||||||
| 13 | supervisor of
assessments.
The township or multi-township | ||||||
| 14 | assessors in counties with 600,000 or more but
no more than | ||||||
| 15 | 700,000 inhabitants, based on the 2000 federal decennial | ||||||
| 16 | census, shall, on or before July 15 October 15 of the | ||||||
| 17 | assessment year, return the assessment books or
workbooks to | ||||||
| 18 | the supervisor of assessments.
The township or multi-township | ||||||
| 19 | assessors in counties with less than 3,000,000
inhabitants, but | ||||||
| 20 | more than 700,000
inhabitants, based on the 2000 federal | ||||||
| 21 | decennial census, shall, on or
before November 15
of the | ||||||
| 22 | assessment year, return the assessment books or workbooks to | ||||||
| 23 | the
supervisor of assessments. If a township or
multi-township | ||||||
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| 1 | assessor in a county
with less than 3,000,000 inhabitants, but | ||||||
| 2 | more than
600,000
inhabitants, based on the 2000 federal | ||||||
| 3 | decennial census, does
not return the assessment books or work | ||||||
| 4 | books within the required time, the
supervisor of assessments | ||||||
| 5 | may take possession of the books and complete the
assessments | ||||||
| 6 | pursuant to law. Each of the books shall be verified by | ||||||
| 7 | affidavit
by the assessor substantially as follows:
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| 8 | State of Illinois)
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| 9 | )ss.
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| 10 | County of .......)
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| 11 | I do solemnly swear that the book or books .... in number, | ||||||
| 12 | to which this
affidavit is attached, contains a complete list | ||||||
| 13 | of all of the property in the
township or multi-township or | ||||||
| 14 | assessment district herein described subject to
taxation for | ||||||
| 15 | the year .... so far as I have been able to ascertain, and that
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| 16 | the assessed value set down in the proper column opposite the | ||||||
| 17 | descriptions of
property is a just and equal assessment of the | ||||||
| 18 | property according to law.
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| 19 | Dated ...............
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| 20 | (b) If the supervisor of assessments determines that the | ||||||
| 21 | township or
multi-township assessor has not completed the | ||||||
| 22 | assessments as required by law
before returning the assessment | ||||||
| 23 | books under this Section, the county board may
submit a bill to | ||||||
| 24 | the township board of trustees for the reasonable costs
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| 25 | incurred by the supervisor of assessments in completing the | ||||||
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| 1 | assessments.
The moneys collected under this subsection may be | ||||||
| 2 | used by the supervisor of assessments only for the purpose of | ||||||
| 3 | recouping costs incurred in completing the assessments.
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| 4 | (Source: P.A. 96-486, eff. 8-14-09.)
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