(35 ILCS 200/16-95)
Sec. 16-95. Powers and duties of board of appeals or review; complaints. In counties with 3,000,000 or more inhabitants, until the first Monday in
December 1998, the board of appeals in any year shall, on complaint that any
property is overassessed or underassessed, or is exempt, review and order the
assessment corrected.
Beginning the first Monday in December 1998 and thereafter, in counties with
3,000,000 or more inhabitants, the board of review:
(1) shall, on written complaint of any taxpayer or |
| any taxing district that has an interest in the assessment that any property is overassessed, underassessed, or exempt, review the assessment and confirm, revise, correct, alter, or modify the assessment, as appears to be just; and
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(2) may, upon written motion of any one or more
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| members of the board that is made on or before the dates specified in notices given under Section 16-110 for each township and upon good cause shown, revise, correct, alter, or modify any assessment (or part of an assessment) of real property regardless of whether the taxpayer or owner of the property has filed a complaint with the board; and
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(3) shall, after the effective date of this
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| amendatory Act of the 96th General Assembly, pursuant to the provisions of Sections 9-260, 9-265, 2-270, 16-135, and 16-140, review any omitted assessment proposed by the county assessor and confirm, revise, correct, alter, or modify the proposed assessment, as appears to be just.
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No assessment may be changed by the board on its own
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| motion until the taxpayer in whose name the property is assessed and the chief county assessment officer who certified the assessment have been notified and given an opportunity to be heard thereon. All taxing districts shall have an opportunity to be heard on the matter.
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(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/16-125)
Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants,
complaints filed with the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
shall be classified by townships.
All complaints shall be docketed numerically, in the order in which they are
presented, as nearly as possible, in books or computer records kept for that
purpose, which shall be open to public inspection. The complaints shall be
considered by townships until they have been heard and passed upon by the
board.
After completing final action on all matters in a township, the
board shall transmit such final actions to the county assessor.
A hearing upon any complaint shall not be held until the taxpayer affected
and the county assessor have each been notified and have been given an
opportunity to be heard. All hearings shall be open to the public and the board
shall sit together and hear the representations of the
interested
parties or their representatives. An order for a correction of any
assessment shall not be made unless both commissioners of the board, or a
majority of the members in the case of a board of review, concur
therein, in which case, an order for correction shall be made in open session and
entered in the records of the board. When an assessment is ordered corrected,
the board shall transmit a computer printout of the results, or
make
and sign a brief written statement of the reason for the change and the manner
in which the method used by the assessor in making the assessment was
erroneous, and shall deliver a copy of the statement to the county assessor.
Upon request the board shall hear any taxpayer in opposition to a proposed
reduction in any assessment.
The board may destroy or otherwise dispose of complaints and
records pertaining thereto after the lapse of 5 years from the date
of
filing.
(Source: P.A. 97-1054, eff. 1-1-13.)
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(35 ILCS 200/16-130)
Sec. 16-130. Exemption procedures; board of appeals; board of
review. Whenever the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
in any county with 3,000,000 or more inhabitants determines that any
property is or is not exempt from taxation, the decision of the board shall not
be final, except as to homestead exemptions and exemptions provided under subsection (b) of Section 15-5. With the exception of homestead exemptions and exemptions provided under subsection (b) of Section 15-5, upon filing of any application
for an exemption which would, if approved, reduce the assessed valuation of any
property by more than $100,000, other than a homestead exemption, the owner
shall give timely notice of the application by mailing a copy of it to any
municipality, fire protection district, school district, and community college district in which such
property is situated. Failure of a municipality, fire protection district, school district, or community
college district to receive the notice shall not invalidate any exemption. The
board shall give the municipalities, fire protection districts, school districts, and community college
districts and the taxpayer an opportunity to be heard. In all exemption cases
other than homestead exemptions, the secretary of the board shall
comply with the provisions of Section 5-15. The Department shall then determine
whether the property is or is not legally liable to taxation. It shall notify
the board of its decision and the board shall correct the assessment
accordingly, if necessary. The decision of the Department is subject to review
under Sections 8-35 and 8-40. The extension of taxes on any assessment shall
not be delayed by any proceedings under this paragraph, and, in case the
property is determined to be exempt, any taxes extended upon the unauthorized
assessment shall be abated or, if already paid, shall be refunded.
(Source: P.A. 102-815, eff. 5-13-22.)
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(35 ILCS 200/16-135)
Sec. 16-135. Omitted property; Notice provisions. In counties with
3,000,000 or more inhabitants, the owner of property and the executor,
administrator, or trustee of a decedent whose property has been omitted
in the assessment in any year or years or on which a tax for which the property
was liable has not been paid, and the several taxing bodies interested therein,
shall be given at least 30 days notice in writing by the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter) or
county assessor of the hearing on the proposed assessments of the omitted
property. The board or assessor shall have full power to examine the owner, or
the executor, administrator, trustee, legatee, or heirs of the decedent, or
other person concerning the ownership, kind, character, amount and the value of
the omitted property.
If the board determines that the property of any decedent was omitted
from assessment during any year or years, or that a tax for which
the property was liable, has not been paid, the board shall direct the county
assessor to assess the property. However, if the county assessor, on his or
her own initiative, makes such a determination, then the assessor shall assess
the property. No charge for tax of previous years shall be made against any
property prior to the date of ownership of the person owning the property
at the time the liability for such omitted tax is first ascertained.
Ownership as used in this Section refers to bona fide legal
and equitable titles or interests acquired for value and without notice of
the tax, as may appear by deed, deed of trust, mortgage, certificate of
purchase or sale, or other form of contract. No such charge for tax of previous
years shall be made against any property if: (1) the assessor failed to notify the board of review |
| of an omitted assessment in accordance with subsection (a-1) of Section 9-260 of this Code; or
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(2) the property was last assessed as unimproved,
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| the owner of the property, gave notice of subsequent improvements and requested a reassessment as required by Section 9-180, and reassessment of the property was not made within 16 months of receipt of that notice; or
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(3) the owner of the property gave notice as required
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(4) the assessor received a building permit for the
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| property evidencing that new construction had occurred or was occurring on the property but failed to list the improvement on the tax rolls; or
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(5) the assessor received a plat map, plat of survey,
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| ALTA survey, mortgage survey, or other similar document containing the omitted property but failed to list the improvement on the tax rolls; or
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(6) the assessor received a real estate transfer
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| declaration indicating a sale from an exempt property owner to a non-exempt property owner but failed to list the property on the tax rolls; or
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(7) the property was the subject of an assessment
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| appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value.
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The assessment of omitted property by the county assessor may be reviewed by
the board in the same manner as other assessments are reviewed
under the provisions of this Code and when so reviewed, the assessment shall
not thereafter be subject to review by any succeeding board.
For the purpose of enforcing the provisions of this Code, relating to
property omitted from assessment, the taxing bodies interested
therein are hereby empowered to employ counsel to appear before the board
or assessor (as the case may be) and take all necessary steps to enforce
the assessment on the omitted property.
(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/16-140)
Sec. 16-140. Omitted property. In counties with 3,000,000 or more
inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning
the first Monday in December 1998 and thereafter)
in any year shall direct the county assessor,
in accordance with Section 16-135, when he or she fails to do so on his or her
own initiative, to assess all property which has not been assessed, for any
reason, and enter the same upon the assessment books and to list and assess all
property that has been omitted in the assessment for the current year and not more
than 3 years prior to the current year. If the
tax for which that property was liable has not been paid or if any property,
by reason of defective description or assessment thereof, fails to pay taxes
for any year or years, the property, when discovered by the board shall be
listed and assessed by the county assessor. The board may order the county
assessor to make such alterations in the description of property as it deems
necessary. No charge for tax of previous years shall be made against any
property if: (1) the assessor failed to notify the board of review |
| of an omitted assessment in accordance with subsection (a-1) of Section 9-260 of this Code; or
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(2) the property was last assessed as unimproved,
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| the owner of the property gave notice of subsequent improvements and requested a reassessment as required by Section 9-180, and reassessment of the property was not made within 16 months of receipt of that notice; or
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(3) the owner of the property gave notice as required
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(4) the assessor received a building permit for the
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| property evidencing that new construction had occurred or was occurring on the property but failed to list the improvement on the tax rolls; or
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(5) the assessor received a plat map, plat of survey,
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| ALTA survey, mortgage survey, or other similar document containing the omitted property but failed to list the improvement on the tax rolls; or
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(6) the assessor received a real estate transfer
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| declaration indicating a sale from an exempt property owner to a non-exempt property owner but failed to list the property on the tax rolls; or
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(7) the property was the subject of an assessment
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| appeal before the assessor or the board of review that had included the intended omitted property as part of the assessment appeal and provided evidence of its market value.
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The board shall hear complaints and revise assessments of any
particular parcel of property of any person identified and described in a
complaint filed with the board and conforming to the requirements of Section
16-115. The board shall make revisions in no other cases.
(Source: P.A. 96-1553, eff. 3-10-11.)
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(35 ILCS 200/16-150)
Sec. 16-150.
Certification of assessment books.
In counties with 3,000,000
or more inhabitants, the board of appeals
(until the first Monday in December 1998 and the board of review
beginning the first Monday in December 1998 and thereafter)
shall, on or before the annual date
for final adjournment as fixed by this Section, complete its work, and order
the county assessor to make those entries in the assessment books and lists as
may be required to make the assessments conform with the changes directed to be
made therein by the board. The county assessor and a majority of the members
of the board shall attach to each of the assessment books in the
possession of the county assessor and the county clerk an affidavit signed by
the county assessor and a majority of the members of the board, which
affidavit shall be in substantially the following form:
State of Illinois) ) ss. County of .......)
We, and each of us, as county assessor and as members of the (board of
appeals or board of review) of the County of ...., in the State of Illinois, do
solemnly swear that the books .... in number .... to which this affidavit is
attached, contain a full and complete list of all the property in this county
subject to taxation for the year (insert year) so far as we have
been able to ascertain them, and that the assessed value set down in the proper
column opposite the several kinds and descriptions of property, is, in our
opinion, a just and equal assessment of the property for the purposes of
taxation according to law, and that the footings of the several columns in
these books are correct to the best of our knowledge and belief.
The final date of adjournment of the board shall be 60 days
after the date of the last delivery to it of the assessment books for any
township or taxing district.
(Source: P.A. 91-357, eff. 7-29-99.)
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