(70 ILCS 605/5-3) (from Ch. 42, par. 5-3)
Sec. 5-3.
Original Assessments - Assessment Roll.
(1) In their assessment roll, the commissioners shall set down in proper
columns (a) the name and address of the owner, when known, of each tract of
land (including lots, railroad tracks and right-of-way and like property)
within the district and affected by the proposed work or, if the name and
address of the owner is unknown, then the name and address of the person
who last paid the general taxes thereon, as shown by the County Collector's
books; (b) a description of each tract affected, in words or figures or
both; provided that, in counties in which a real estate index number system
has been established in accordance with Section 9-45 of the Property Tax
Code, the index number shall be used in
addition to the legal description; (c) the number of acres in each tract of
land (but not including lots, railroad tracks and rights-of-way and like
property); (d) the amount of benefits, if any, levied against each tract; (e)
the amount of annual benefits, if any, levied against each tract; (f) the
amount of damages to land not taken, if any, allowed to each tract; (g) the
amount of compensation for land taken, if any, allowed to each tract; and (h)
the amount of fees for the future recordation of documents anticipated for each
tract.
(2) The commissioners shall also include in their assessment roll (a) the
names and addresses of the municipal corporations or quasi municipal
corporations owning municipally owned property or property held for public use
within the district and affected by the proposed work; (b) a general
description of all such municipally owned or controlled property; (c) the
amount of benefits, if any, levied against such municipally owned or controlled
property; (d) the amount of annual benefits, if any, levied against such
property; (e) the amount of damages allowed to land not taken, if any, and (f)
the amount of compensation allowed for land taken, if any.
(3) In like manner, the commissioners shall include in their assessment
roll (a) the name and address of any other district or municipal corporation
exercising drainage powers and made a party to the proceedings to organize the
district, (b) a general description of the lands, lots or other property in
such other district or municipal corporation benefited by the proposed work,
(c) the amount of the assessment for benefits levied against such other
district or municipal corporation and (d) the amount of annual benefits, if
any, assessed against such other district or municipal corporation.
The land to be occupied by the district for its right-of-way and the
land or other property to be taken or used for any drainage purposes shall
not be subject to assessment for benefits. In describing lands in their
assessment rolls, the commissioners shall not be required to describe the
same in 40 acre tracts, but they may include in a single description all of
the land owned by the same individual or the same group of individuals
situated in the same section, or they may use the same descriptions as
those used in the Collector's books if such descriptions are otherwise
adequate and correct.
The assessment roll shall be accompanied by an affidavit stating (a)
that diligent inquiry and search of public records have been made by the
commissioners, or by someone acting under their direction, to determine the
names and addresses of the owners of land within the district and subject
to assessment; (b) that a careful examination was made of the Collector's books
to ascertain the names and addresses of the persons who last paid the general
taxes on any lands for which the names and addresses of the owners are unknown;
and (c) that such names and addresses are set forth in the assessment roll. The
affidavit may be made by the commissioners or by the person who made the search
under their direction.
(Source: P.A. 88-670, eff. 12-2-94.)
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