(70 ILCS 2805/54) (from Ch. 42, par. 447.18)
Sec. 54.
Assessment roll, notice and affidavit
of compliance. The assessment roll shall contain (1) a list
of all the lots, blocks, tracts and parcels of land assessed
for the proposed improvement, (2) the amount assessed
against each, (3) the name of the person or entity shown by
the county collector's current warrant book to be the party
in whose name general real estate taxes were last assessed
on each such lot, block, tract or parcel and (4) the
address, if any, for such person or entity as shown on such
current warrant book. In case of an assessment in
installments the amount of each installment shall also be
stated. The officer making the roll shall certify under
oath that he believes that the amounts assessed against the
public and each parcel of property are just and equitable
and do not exceed the benefit which in each case will be
derived from the improvements and that no lot, block, tract
or parcel of land has been assessed more than its
proportionate share of the cost of the improvement.
Notice shall be given of the nature of the improvement,
of the pendency of the proceeding, of the time and place of
filing the petition therefor, of the time and place of
filing the assessment roll therein, and of the time and
place at which application will be made for confirmation of
the assessment, the same to be not less than 15 days after
the mailing of such notices. The notices shall be sent by
mail postpaid to each of the specified persons or entities
in whose names general real estate taxes were last assessed
at the addresses as shown in the assessment roll, but no
such notice need be mailed to any such person or entity
whose address is not so shown.
The notice shall state the amount assessed against the
specific property on account of which the notice is sent,
the total amount of the cost of the improvement and the
total amount assessed as benefits upon the public.
Where the improvement is to be constructed with aid
furnished by any agency of the federal government or other
governmental agency, the notice shall set forth the
estimated amount of aid to be so furnished.
An affidavit shall be filed before the final hearing
showing a compliance with the requirements of this Section
and also showing that either the officer making the
specified return or some one acting under his direction
made a careful examination of the collector's current
warrant book and that the report correctly states the
persons and addresses as thereby ascertained. This report
and affidavit shall be conclusive evidence, for the purpose
of this proceeding, of the correctness of the assessment
roll in these particulars. In case the affidavit is found
in any respect wilfully false, the person making it is
guilty of perjury and upon conviction thereof shall be
punished according to the laws of this State.
(Source: P.A. 85-1137.)
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