(20 ILCS 2520/2) (from Ch. 120, par. 2302)
Sec. 2.
Legislative Declaration.
The General Assembly finds and
declares that taxes are the most sensitive point of contact between
citizens and their government, and that there is a delicate balance between
revenue collection and freedom from government oppression. It is the
intent of the General Assembly to place guarantees in Illinois law to
ensure that the rights, privacy, and property of Illinois taxpayers are
adequately protected during the process of the assessment and collection
of taxes.
The General Assembly further finds that the Illinois tax system is based
largely on self-assessment, and the development of understandable tax laws
and taxpayers informed of those laws will both improve self-assessment and
the relationship between taxpayers and government. It is the further
intent of the General Assembly to promote improved taxpayer self-assessment
by improving the clarity of tax laws and efforts to inform the public of
the proper application of those laws.
(Source: P.A. 86-176; 86-189.)
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